Question of the week

In what cases should not the tax declarations be submitted?

Tax declarations should not be submitted for the untaxed units specified by Article 11 of the law, including:
- State-owned buildings specified for public utility and state-owned buildings as private possession, provided that they are taxed as of the beginning of the month following the selling out of these buildings to individuals or legal persons.
- Buildings specified for performing religious rites and religion learning
- Buildings that are expropriated for public utility as of the date of actual seizure by the authorities taking over the ownership.
- Courtyards and cemeteries
In addition, tax declarations are not submitted for the units under construction (incomplete and uninhabited)