Changes to the Property Tax Declaration (excluding land)

To align with the national classifier DK 018:2023 "Classifier of Buildings and Structures," approved by the Ministry of Economy Order No. 3573 dated May 16, 2023, the Property Tax Declaration (excluding land) (hereinafter referred to as the Declaration) has been amended by the Ministry of Finance Order No. 431 dated September 9, 2024, titled "On Amendments to the Appendices to the Form of the Property Tax Declaration (excluding land)." Changes have been made to Appendices 1 and 2 of the Declaration.

According to Paragraph 46.6 of Article 46 of the Tax Code, the new forms of declarations take effect for the reporting period following the tax period in which they were published. Until then, the currently valid forms of declarations (calculations) remain in effect, the tax authorities noted.

Thus, the new form of the Declaration will take effect on January 1, 2025. Until then, taxpayers should use the form of the Declaration approved by the Ministry of Finance Order No. 408 dated April 10, 2015, registered with the Ministry of Justice on April 29, 2015, under No. 479/26924 (as amended by the Ministry of Finance Order No. 371 dated November 10, 2022) (with changes) to determine tax liabilities on property tax (excluding land).