The State Tax Service called on citizens who did not pay the real estate tax and / or land tax on time to fulfill their obligations in order to avoid further accumulation of penalties and enforced collection of these funds.
As the State Tax Service recalled, on June 30, the deadline for individuals to pay real estate tax and / or land tax on real estate and land plots existing and / or acquired before March 31 of this year expired. In this context, the State Tax Service calls on taxpayers from among individuals who, for certain reasons, did not pay real estate tax and / or land tax within the prescribed period, to contact the local Tax and Fees Collection Service at the mayor's office in whose administration the real estate is located, in order to receive a payment notification in according to the situation on the day of issue or to the Office of the Tax Service for information on the outstanding amount and the account to which it should be paid. In case of non-compliance with the provisions of the current tax legislation, the national tax authority reserves the right to initiate actions to collect real estate / land tax from individuals. The State Tax Service reminds that the objects of taxation are real estate, including urban or suburban lands, buildings, structures, individual houses, apartments and other isolated premises, including real estate at the stage of completion of construction from 50% or more, remaining unfinished in within 3 years after the start of construction work. Real estate, as well as land, assessed by the cadastral authorities for tax purposes, are taxed in accordance with the provisions of Section VI of the Tax Code, and non-valued real estate, including land, in accordance with the provisions of Law N1056 / 2000 on the implementation of Section VI of the Tax Code. // 19.10.2021- InfoMarket.
