MoF Decision No. 237/1 dated 29/06/2020 relating to the exclusion from the scope of the property tax of constructions of industrial or commercial enterprises built on public domain and properties.

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.

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