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Date 23.05.2012 | Time 22:31
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Local Taxes and Fees
Valid from  01.01.2007

Type
Subject of Taxation
Base of Taxation
Percent Due
Distribution of Duty Incomes
 
 
 
 
State Budget
Local Budget
Estates Duty
Owners or beneficiaries of estates
Reported value of the estates
1,5 %
-
100%
Duty on Vehicles
Owners or beneficiaries of Vehicles
 
Fixed amount depending on the type of vehicle
-
100%
Taxes for Solid Waste Duty
All citizens/ owners or beneficiaries of estates
Tax value of estates
3 ‰
-
100%
Juridical persons /non residental estates/
Value of estate
10 ‰
-
100%
For estates located out of town
 / Juridical persons non residental estates /
Only fee for depot
2.51 ‰
-
100%
For estates located out of town
/Citizens – residential buildings/
Only fee for depot
0.68‰
-
100%
For estates used temporary
/ Citizens - residential buildings/
Only fee for urban cleanness
1.36 ‰
-
100%
For estates used temporary
/ Juridical persons non residentsl estates/
Only fee for urban cleanness
4.5‰
-
100%
Taxes for issuing Licenses
Companies trading with alcohol and tobacco
-
Fixed amount determined with a decision of the Municipal Council
-
100%




 

 
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Taxes Taxes  20 April 2007  3.91 kb download this document
ICMA Foundation for Local Government Reform USAID
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