Property tax obligations vary based on ownership type, with individual owners submitting property information while authorities determine tax amounts.
Property Tax Obligations Vary by Ownership
In property tax matters, the scope of obligations depends on who owns or possesses the property. When the property is owned exclusively by individuals, they must submit information about real estate and construction objects (IN-1 form).
Tax Calculation Process
In this model, the taxpayer does not calculate the tax independently but rather provides the tax authority with data about the subject of taxation. Based on this information, the mayor, city mayor, or city president issues a decision determining the amount of the tax liability.
Different Rules for Different Ownership Types
The situation is different when the property belongs to certain types of entities.