FAQ Land And Building Tax

WHAT IS THE DEFINITION OF LAND AND BUILDING ACCOURDING TO THIS LAW?
   
Land means the earth surface and earth body to be found underneath; Building means any technical construction planted into or attached to the earth and/or water permanently;
   
WHO IS THE TAXABLE PERSON FOR LAND AND BUILDING TAX?
   
The Taxable Person is an individual or an entity who owns a right over the land and/or obtains benefits from it, and/or owns, control and/or obtains benefits from a building.
   
WHAT IS THE BASE OF LAND AND BUILDING TAX?
   
The base of Land and Building Tax is sales value, which is defined as the average price obtained from an arm’s length sale and purchase transaction. Should there not be any such transaction, the taxable sales value is determined by a comparison of price with another object of the same kind, or the new acquisition value, or a substitute taxable sales value.
   
WHAT IS THE TIME TO PAY LAND AND BUILDING TAX?
   
Land and Building Tax should be paid at the latest 6 months after the date of receipt of the Tax Notice by a taxpayer.
 

Land and/or Building Tax is generally imposed on land and/or buildings (tax object). Starting from 1 January 2010, Land and/or Building Tax is now regulated under Local Tax and Retribution Law (previously was regulated under Land and/or Building Tax Law).  The old Land and/or Building Tax Law is still effective until 31 December 2013 until a Land and/or Building Tax regulation is issued by the Local Government.

 

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