Decision of the Ministry of finance No. 609 dated August 14th, 2019 relating to the determination of the delays concerning the execution of procedures and formalities before the tax departments in charge of the inheritance tax

Decision No.609 issued by the Ministry of Finance on 14/08/2019 (below), has determined the delays concerning the execution of procedures and formalities before the tax departments in charge of the inheritance tax as follows:

Nature of the formality Working days

 

Receipt of the declaration of the assets of the Estate and surrender of the authorization to establish the liquidation of the Estate 1
Issuing tax rolls on the life insurance policy 4
Application of the inheritance tax on the assets of the Estate, gift, will or endowment funds, which all fall within the scope and area belong to the same fiscal unit, excluding establishments and shares in companies, whose value is estimated by the units in charge of the income tax 30
Establishment of a report concerning the real estate valuation request submitted from one specialized tax unit to another, after receiving the request, contacted the concerned person, examined the premises and completed the documents 30
Establishment of a study regarding the objection to the tax assignment on the Estate subject to the inheritance tax belonging to the same tax unit, excluding establishments and shares in companies whose value is estimated by the units in charge of the income tax, and its transmission to the competent authority 90
Establishment of a study regarding the opposition to a tax assignment pertaining to the Estate and connected inheritance tax and belonging to several tax units, excluding establishments and shares in companies whose value is estimated by the units in charge of the income tax, and its transmission to the competent authority 120
Establishment of a request for the exemption of a property or several properties from the tax base of the inheritance tax 15
Establishment of an inheritance tax exemption study and its transmission to the competent authority 20
Issuance of an authorization to dispose of the assets of the Estate after receiving an approval to exempt them from inheritance tax 5

 

 

The aforesaid deadlines for the abovementioned procedures and formalities above are maximum delays and start as from the day following the date of the field control, the receipt of all the documents from the inspector. The delivery of the required formalities to the citizens will occur the day following the date of the expiration of said delays.

This decision also indicates the procedures to be followed upon registration of the procedure before the register of the competent unit:

  1. Upon registration of the declaration of the assets of the Estate before the register, an electronic statement of the deceased’s assets (real estate assets, establishments). Companies and any other information that may be provided subsequently by the units in charge of the inheritance tax) is issued.
  2. The applicant is requested to declare the assets that have not been declared or to prove their exclusion from the Estate. A detailed letter informing about the required documents should be delivered before proceeding with the file review and shall be provided to the applicant.
  3. Once the necessary documents for the reviewing of the file are completed, the head of the specific local tax department or of the inheritance tax service should transmit the said documents to the controllers within a maximum of three (3) working days as from the date of completion of the scan.
  4. Upon receipt of the file by the controller, the latter should complete the following:
  5. If it turns out that additional documents are required, within a maximum of five (5) working days as from the date of receipt of the file, a letter should be sent to the taxpayer’s competent unit in order to inform the person concerned that additional documents are required in accordance with the hereto attached form.
  6. If it turns out necessary to carry out a field control, the person concerned must be contacted within a maximum period of five (5) working days; and the date of control must be fixed to that end in advance.
  • If it turns out that the completion of the report requires the transmission of one or more real estate valuation requests to other tax units, the controller shall prepare the valuation transmissions within a maximum delay of five (5) days as from the date of receipt of the completed file or as from the date of receipt of the additional documents.

 

  1. If the completion of the transaction requires a field control, it shall be carried out in accordance with the subsequent approval of the Head of the specialized tax unit.
  2. The unit in charge of the taxpayers’ services must contact the concerned person within a maximum period of two (2) working days as from the date of receipt of the letter requesting the necessary documents in order to inform the person concerned of the content.

 

  1. Once the additional documents are provided by the concerned person, said documents are registered before the concerned unit of the taxpayers’ services and are delivered to the competent agent within a maximum period of two (2) business days following the completion of the scan.
  2. In case the Estate includes establishments or shares in companies, their estimation is entrusted to the units in charge of the income tax, and the necessary delay for the said completion before the competent units is added to above mentioned delays.

In addition, this decree also stipulates and enumerated the documents to be provided for each type of procedure.

 

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