2022-05-10
Pursuant to the Law on Immovable Property Tax (No. 06/L-005, Article 18) on any change in the use of immovable property and/or expansion in immovable property, the taxpayer is obliged to declare that change in the municipality where the immovable property is located within thirty (30) calendar days from the date when the change or expansion was made, but not later than November 30 of the year before the tax year.
If the declaration cannot be made within the deadline as above, the taxpayer is obliged to declare the change in the use of immovable property or expansions, no later than January 31 of the following year.
For non-declaration of changes, regarding the use and expansion of immovable property, fines are applied pursuant to the Law on Immovable Property Taxes No. 06/L-005, Article 35.
For detailed info, click: https://tatimineprone-rks.org/en/register/register-changes-in-your-property/