Real estate tax shall be paid by physical and legal entities, director of the Incomes and Fees Ministry physical entities taxation department Vyacheslav Busarev told a press conference, ForUm correspondent reports.
According to him, the tax shall be paid once a year. Prior to July 1, 2013, individuals-payers will receive tax notices, decisions on the amount of tax and payment information. In case of disagreement with the tax calculation, a payer has the right to apply for verification.
“Tax shall be paid on a quarterly basis by the 30th of the first month of the following quarter. Legal persons will assess the amount of tax as of January 1 of the year on their own and submit a declaration to tax authorities before February 1,” the expert concluded.
In addition, the real estate tax can be paid in installments.
As a reminder, since January 1, 2012, real estate tax has come into force.
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