For example, the payment notice for the fee on retail establishments and/or service providers for self-employed individuals has been updated.
As a reminder, for those who operate outside of markets or venues established in accordance with the Law on Domestic Trade, the fee is calculated annually by local administrative authorities, and notices regarding the amount due are sent to them no later than February 1 of the following year.
Other entrepreneurs operating within markets or trading venues are exempt from this fee and do not receive payment notices.
The new form now includes a space for a QR code, which will allow taxpayers to pay their tax obligations based on the data contained therein.
A total of seven payment notices have been approved. In addition to those mentioned above, they pertain to the tax on assessed real property, the land tax, the tax on unassessed real property, the sanitation fee, and the property tax.
Separate forms are provided for real estate taxes depending on the period of acquisition of the properties.
