The State Revenue Department for the Koksu district reports the following.
Association of property tax and the land tax of physical persons
The combination of these taxes is provided without changing the elements of the tax (the object of taxation, the tax base, rates, the procedure for calculating and paying).
In this case, the tax on land plots and property will be considered separately according to the current procedure, while the taxpayer will be presented for payment in one amount (one budget classification code).
Thus, this provision is improving for individuals in terms of simplifying the payment procedure.
Thus, the Law provides for the introduction of this norm from 2020, that is, in 2021, for the obligations of 2020, the payment of the already combined property tax is provided.
The office of state revenue
in the Koksu district