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The General Directorate of Taxes has completed the analysis of the payment of tax liabilities on the Tax on Rent by the registered taxpayers.
The aim of this analysis is to verify those taxpayers that are active, but that are not registered under the tax liability of Income Tax; taxpayers that are registered, but that do not pay the Tax on Rent, as well as taxpayers that pay this tax, but their value should match with the DCM No. 469, dated 03/06/2015 “On defining the minimum value of the reference prices of rents for tax purposes”.
For the category of taxpayers that do not have the tax liability of Income Tax, the Tax Administration will verify whether:
The same verification will be conducted even for those taxpayers that have tax liabilities and declare, but that do not pay the Tax on Rent. In all those cases where the taxpayers result in non-registered rental contracts, legal actions shall be taken to include them in the tax liability of Income Tax and shall be obliged to pay it.
Moreover, for those taxpayers that already have the tax liability of the Income Tax and pay the Tax on Rent, verifications will be conducted to see if the values of the rental contract are in compliance with the prices of reference. Respective re-evaluations will be performed for the differences between the declared value and contract value.
The Tax Administration would like to make an appeal to all taxpayers, that still are not subject to the payment of the Tax on Rent, to be registered and pay the liability as per the effective legislation.