Charge for the use of building land (NUSZ) and property tax and fees for the maintenance of forest roads
Given that the Constitutional Court of the Republic of Slovenia repealed the Real Property Tax Act, TARS will again assess the charge for the use of building land, property tax and fee for the maintenance of forest roads for 2014. Tax liabilities will be assessed, as applicable in previous years, with a certain discrepancy with respect to the assessment dates and payment deadlines:
- the persons liable to pay property tax were obliged to file their tax return by 30 April 2014; the property tax assessment is expected to be carried out by the TARS by the end of June this year;
- TARS will assess the fee for the maintenance of forest roads based on data obtained from the land cadastre;
- TARS requested the municipalities to submit data for the assessment of the charge for the use of building land by 30 June 2014, based on which it plans to assess a full-year charge for 2014 within three months of receipt of data.