Upon acquiring real estate property in the territory of Samokov municipality, the person acquiring the property should submit in the Municipality a declaration in conformity with Art. 14 of the Local Taxes and Fees Act (LTFA), so that real estate tax and household waste fee could be levied on the property.
Necessary documents:
- Declaration according to Art.14 of LTFA (using the form);
- Document for ownership: notary deed; written statement for declaring a handwritten will; certificate of commissioning (Act 16); court judgment; decision of the municipal office “Agriculture and forestry”; decree to award property; agreement for voluntary partition; contract for sale by public auction; contract for cession of right of construction on municipal land; documents, certifying the occurred changes (copy);
- Current layout (if there is a land or change of the square surface) (copy);
- Identity document (power of attorney);
Place for submission of the documents – the ground floor of the Samokov municipality, desks № 6, 7 and 9
Cases, when a tax return according to Art. 14 of the LTFA shall be submitted:
– Upon acquiring real estate property;
– Upon establishing limited right in rem to a real estate property:
- Building right
- Right to build an additional storey or add to a building
- Right to use
- Easements
– Upon change of a declared circumstance that is significant for the determination of the tax.
Real estate properties, for which a tax return shall be submitted: for the buildings and land properties, located in the territory of the municipality within the construction boundaries of the populated places and settlement formations; for the land properties outside them, which according to the Detailed Site Development Plan belong to the urbanized territories or to separate land properties outside of them, and are intended for residential, public service, production, storage, resort, exurb, sports and entertainment functions, for green areas and green connections between them and the natural protected territories, for decorative water systems (cascades, navigable canals and others), for movement and transport, including cycling paths and for movement of people with disabilities, for technical infrastructure, for special sites and others; for built-up agricultural land and forests – for the actual built-up area and the terrain adjoined to it.
Real estate properties, for which a tax return is not to be submitted:
– Land properties, taken by streets, roads of the republican and municipal road networks and the railroad network, up to the limiting construction lines;
- Land sites, taken by water sites, which are state and municipal property;
- Agricultural land and forests, if they are not built-up.
Dead-line for submission of a declaration according to Art. 14 of LTFA: 2 months from the date of the acquisition of the real estate property/ or 6 months from the date the inheritance is established (if the property is inherited). Upon delay or submission of incorrect data regarding the taxation of the real estate properties, sanctions are used in conformity with Art. 123 of LTFA: for physical persons – fine from 10 to 400 BGN is imposed; for juridical persons – a penalty payment from 500 до 3000 BGN is imposed.
Upon declaring of incorrect data regarding household waste fee (reduction or exemption) – for physical persons – fine from 50 to 200 BGN is imposed; for juridical persons – a penalty payment from 100 до 500 BGN is imposed.
The base for the determination of the real estate property tax is the tax assessment, when the owner is a physical person. When the owner is a juridical person and the real estate property is not residential, the base for determination of the real estate property tax is the higher value between the tax assessment and the book value of the real estate property.
Term of payment of the real estate property tax: from 2nd of March to 30th of June and from 1st of July to the 31st of October – on two equal installments for the year, for which the tax is owed. If the whole amount of the tax for the year is paid at once by 30th of April, then a discount is received to the amount of 5% of the amount due.
The taxable persons are: the owners of taxable real estate properties; the owners of buildings, built on state or municipal land properties; the users – upon established rem right of use; concessionary – upon concession agreement.
Upon transfer of a real estate property or upon establishing of rights in rem to a real estate property, the tax due by the time of the transfer/ establishing, including for the month of the transfer/ establishing, shall be paid by the transferor/ grantor, before the transfer/ establishing.
