First installment of property tax by February 15
Owners of taxable real estate (apartments, houses, office premises…) in Serbia – i.e. property tax taxpayers are in obligation to pay the first installment of the 2003 annual property tax by February 15, 2003, at the latest.
Please note that competent fiscal authorities will not be sending any special tax decisions concerning the advanced payment of the aforementioned tax, or any other information concerning the payment procedure.
Each taxpayer has to calculate and pay this tax on his/her own, in such a way that the first installment should amount the quarter of the last year’s total tax amount. The payment order for the first installment should bear the new pay-in account number, available at the competent fiscal authority.
Also, the same new pay-in account number should be entered in the payment order for the last year’s property tax debt.
The other possibility for the tax debt settlement, which is strongly recommended, is to pay it all at the fiscal cashier.
The 2003 tax declarations (which will be issued in the current of March and April), will be fully provided with all necessary information – especially the new pay-in account number, and the payment dynamics will remain the same as in the previous years: four annual installments, with the obligation to pay the difference between the first installment and the advanced payment upon receipt of the tax declaration; the second installment payable by May 15, the third by August 15, and the last, fourth installment by November 15, 2003.