Issuance of a decision for gift and inheritance tax (at the request of the citizen)

Type - Name of the service
Issuance of a decision for gift and inheritance tax (at the request of the citizen)
Required documents
  1. Tax return (form DI)
  2. Property list (photocopy and original for inspection)
  3. Gift Agreement or Inheritance Solution (Original)
  4. ID card (for inspection)
  5. Payment slip
Administrative tax

Administrative tax
Amount: 250 denars
Account: 100000000063095
Payment account: 840 120 03182
Revenue code: 722315 00
Recipient: treasury account, Budget of the Municipality of Delchevo
Recipient Bank: NBRM
Purpose: Gift and Inheritance Tax Decision

Receipt of the request

A written request is submitted in person or by mail in the archives of the municipality, Municipal Service Center (OCU)

Place of realization

Sector for financial issues, appraiser

The Request is submitted to the appraiser
The appraiser determines the market value of the property
The case is returned to the Financial Affairs Department
The official person prepares a Decision for inheritance and gift tax based on the estimated value

Deadline for realization

Within 10 days from the date of receipt of the Request

Manner of submitting the service / document

In a way that the applicant has stated in the request, as follows:

Personal download from the archive - OCU by the submitter – service requester
By PTT mail

Deadline for appeal

An administrative dispute may be initiated against the Decision of the Mayor before the Administrative Court within 30 days from the day of receipt of the Decision (Pursuant to Article 52 of the Law on Property Tax – Official Gazette of RM 61/04… 23/2016)

Legal basis

Закон за даноци на имот, член 13 (Службен весник на РМ бр.61/2004…23/2016) и Одлука за утврдување на висината на стапката на данок на промет на недвижности на Општина Делчево

Note

The tax return can also be downloaded from the website of the Municipality www.delcevo.gov.mk

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