Pursuant to Article 13 of Annex A to Law no. 188 of 5 DECEMBER 2011 - Reform of the structure and organisational model of the Public Administration, the following are the organisational units of the Ministry of Finance and Budget:
a) Directorate of Public Finance;
b) State Accounting Office;
c) Tax Office;
d) Registry and Record Keeping Office;
e) Vehicle Registration and Transport Office (pursuant to Article 7 of Delegated Decree no. 11 of 28 January 2021).
The Central Liaison Office, which has become an extra-departmental organisational unit pursuant to Article 2 of Delegated Decree no. 119 of 24 July 2014, is in constant contact with the Department of Finance and Budget on matters relating to exchange of information, as it is designated as the competent authority responsible for implementing and enforcing administrative cooperation and exchange of information in tax matters, in compliance with the international agreements concluded between the Republic of San Marino and other States and jurisdictions.
