Home 
Municipal authorities Administration Taxes, Fees and Contributions
Municipal authorities Administration Taxes, Fees and Contributions
Taxes, Fees and Contributions
In accordance with the decentralization process, since 2006 the overall activities and administration of the local taxes, fees and contributions were undertaken by the Taxes, Fees and Contributions Department within the Municipality. Until 2005 the activities concerning the preparation and collection of the public taxes was performed by the Department of the Public Revenue Office in Delchevo, a period marked with low percentage of effectuated collection of payments.
On the basis of the Law on Property Taxes, a census on the real estate of the population in Delchevo was conducted. Thus, the number of taxpayers was increased, therefore the revenues of the municipality based on property taxes of natural persons were simultaneously increased. By the end of 2007, according to the amendments of the Law on Property Taxes anticipating property taxes equally for the legal entities, the Commission for determination of the market value of real estate made a census of the real property owned by legal entities and imposed a property tax on these entities in 2008.
Imposing property tax on both natural persons for 2007, and legal entities for 2008 was performed in accordance with the Methodology for assessment of the market value of real estate, and our Municipality is one of the rare municipalities that apply this Methodology.
In the course of 2006, 2007 and 2008 the Department has prepared 11.000 decisions for property tax, turnover tax and communal taxes. The execution, i.e. the collection of taxes and fees in this period is characterized by a high percentage of payments in contrast with 2005. The high percentage of taxes and fees collection in the previous three years is due to the prompt distribution of the decisions by all employees in the Municipality, the activities of the Department, but also due to the awareness of most of the citizens to perform regularly their duties towards the Municipality. The Municipality of Delchevo is one of the leading municipalities with maximum percentage of tax collection.
The activities of the Department in the course of 2009 will be directed at permanent updating of the taxpayers data base, identification and registration of the new taxpayers, and additionally performing other activities entrusted by the mayor as well as the council to the end of keeping the high percentage of municipal public taxes collection.
The percentage of tax and fees collection in 2005, 2006, 2007 and 2008 are displayed in the following table:
On the basis of the Law on Property Taxes, a census on the real estate of the population in Delchevo was conducted. Thus, the number of taxpayers was increased, therefore the revenues of the municipality based on property taxes of natural persons were simultaneously increased. By the end of 2007, according to the amendments of the Law on Property Taxes anticipating property taxes equally for the legal entities, the Commission for determination of the market value of real estate made a census of the real property owned by legal entities and imposed a property tax on these entities in 2008.
Imposing property tax on both natural persons for 2007, and legal entities for 2008 was performed in accordance with the Methodology for assessment of the market value of real estate, and our Municipality is one of the rare municipalities that apply this Methodology.
In the course of 2006, 2007 and 2008 the Department has prepared 11.000 decisions for property tax, turnover tax and communal taxes. The execution, i.e. the collection of taxes and fees in this period is characterized by a high percentage of payments in contrast with 2005. The high percentage of taxes and fees collection in the previous three years is due to the prompt distribution of the decisions by all employees in the Municipality, the activities of the Department, but also due to the awareness of most of the citizens to perform regularly their duties towards the Municipality. The Municipality of Delchevo is one of the leading municipalities with maximum percentage of tax collection.
The activities of the Department in the course of 2009 will be directed at permanent updating of the taxpayers data base, identification and registration of the new taxpayers, and additionally performing other activities entrusted by the mayor as well as the council to the end of keeping the high percentage of municipal public taxes collection.
The percentage of tax and fees collection in 2005, 2006, 2007 and 2008 are displayed in the following table:
| Type of public expense | 2005 | 2006 | 2007 | 2008 |
| Property tax on natural persons | 45% | 84% | 73% | 93% |
| Property tax on legal entities | 66% | 88% | 88% | 98% |
| Communal tax | 94% | 86% | 81% | 100% |
| Real estate turnover tax | 100% | 100% | 100% | 100% |
