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Is property tax required for a house without ownership registration?
Is property tax required for a house without ownership registration?
In July, I received a payment notice from the local municipality for a residential house that belongs to me, even though I do not have a property ownership document (extract). The notice indicated that I have a property tax debt of 95 AZN. I would like to know whether property tax is calculated for a house without an ownership document.
The State Tax Service under the Ministry of Economy has stated that an individual is the payer of property tax for the residential property they own. According to the provisions of Article 197.1.1 of the Tax Code, buildings in private ownership of individuals, including individual residential houses, are objects of property taxation.
Furthermore, according to Article 12.1 of the Law of the Republic of Azerbaijan “On the State Register of Real Estate,” the establishment and transfer of ownership and other property rights to real estate are formalized by an extract from the state register, provided electronically by the registration authority, based on documents prepared by the relevant executive authorities.
As can be seen, individuals are considered payers of property tax for real estate in their ownership, and ownership rights over real estate are determined by an extract from the state register, provided electronically by the relevant registration authority.
The above is regulated by Articles 196 and 197 of the Tax Code and the Law of the Republic of Azerbaijan “On the State Register of Real Estate.”
In July, I received a payment notice from the local municipality for a residential house that belongs to me, even though I do not have a property ownership document (extract). The notice indicated that I have a property tax debt of 95 AZN. I would like to know whether property tax is calculated for a house without an ownership document.
The State Tax Service under the Ministry of Economy has stated that an individual is the payer of property tax for the residential property they own. According to the provisions of Article 197.1.1 of the Tax Code, buildings in private ownership of individuals, including individual residential houses, are objects of property taxation.
Furthermore, according to Article 12.1 of the Law of the Republic of Azerbaijan “On the State Register of Real Estate,” the establishment and transfer of ownership and other property rights to real estate are formalized by an extract from the state register, provided electronically by the registration authority, based on documents prepared by the relevant executive authorities.
As can be seen, individuals are considered payers of property tax for real estate in their ownership, and ownership rights over real estate are determined by an extract from the state register, provided electronically by the relevant registration authority.
The above is regulated by Articles 196 and 197 of the Tax Code and the Law of the Republic of Azerbaijan “On the State Register of Real Estate.”