293 TAX LAW Declaration, Place of Payment and Payment Period of Valuable House Tax The VHT is declared to the tax office in the location of the immovable by the end of February 20 (February 22 for 2021) with the “Declaration of Valuable Housing Tax,” numbered 1 or 2, attached to the Communiqué. While the taxpayers submit their declarations, they receive the document showing the tax value of the building tax for the year in which the declaration is submitted, and the previous year from the municipality of the place where the residential immovable is located, and then add them to the declaration. The tax levied and accrued by the tax office will be paid in two equal installments by the end of February and August, respectively, of the relevant year. It is also possible to submit the declarations in the form of edeclarations. In this case, the document showing the building tax value to be added to the declaration is submitted to the relevant tax office by hand or by e-mail within 15 days following the filing date of the declaration. If the taxpayer of the VHT has a corporate tax or income tax liability, the VHT declaration is submitted to the affiliated tax office. If there is no income or corporate tax liability, the declaration is submitted to the tax offices stated, below: • Tax office serving the location of the relevant real estate; • If more than one real estate is to be declared, the tax office in charge of the location of any of these real estates; Pursuant to the Communiqué, in the event of a situation requiring the commencement of the tax liability within the year, the tax liability starts from the following year, and the declaration is submitted by the end of the 20th day of February of the following year. For example, the tax liability of the person who purchases the residential real estate that is subject to VHT in 2020 starts from the following year, and the declaration is submitted by the end of the 20th day of February, 2021.
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