Norm included in the Law on the Suppression of Consequences of the Spread of COVID-19 Infection.
In 2020, 2021, and 2022 local governments have the right to determine other deadlines for the payment of the real estate tax which are different from the deadlines determined in the law On Immovable Property Tax, postponing them to a later period within the same taxation year. The late payment charges specified in Section 29, Paragraph two of the law On Taxes and Fees shall not be calculated for the late tax payment of the real estate tax calculated for the taxation year if the payment has been made until 31 December of the taxation year. If the payment of the real estate tax calculated for the taxation year has not been made until 31 December of the taxation year, the late payment charges shall be calculated for the tax payment from 1 January of the next taxation year in the amount specified in the law.