The Minister of Finance, has issued the here below Decision No. 237/1 dated 29/06/2020 published in the Official Gazette No.28 dated 02/07/2020, determining the implementing provisions of the exclusion from the scope of the property tax of constructions of industrial or commercial enterprises built on public properties in accordance with article 7 of the Law on Tax on Built Properties. The conditions for the said exclusion are as follows:
- The enterprise should be duly authorized by Decree to the occupy and operate the public domain and properties;
- The enterprise should be subject to the income tax on the basis of real profit;
- The constructions should be used by the owners of these enterprises or by their operator for the purpose of the enterprise’s economic activity.