When can accounts be blocked for apartment tax / Photo Pexels
An apartment owner may not even know about the assessed real estate tax, but later face debt and the risk of bank accounts being blocked. Moreover, the absence of a notification from the tax authority does not always exempt from the obligation to pay the tax.
Do you need to pay real estate tax if no notification arrived
Yes, the owner is obliged to pay the real estate tax even if they did not receive the letter, if the tax authority sent the notification to the correct tax address and the post office recorded the reason for its non-delivery, writes the State Tax Service.
The tax authority sends such notifications by July 1 of the year following the reporting year. The owner has 60 calendar days to pay after the letter is delivered. If a person refused to accept it or did not pick it up from the post office, the delivery date is considered to be the date indicated by the post office along with the reason for non-delivery.
When accounts can be blocked for non-payment of apartment tax
If the owner does not pay the tax within the established deadline, a tax debt arises. However, bank accounts are not blocked immediately after payment is overdue. The tax authority first sends a demand for repayment of the debt if there are legal grounds for this.
If the person does not repay the arrears, the tax authority may go to court. After a decision on the collection of funds, it is transferred to the state enforcement service. The enforcement officer may seize money in bank accounts, as a result of which the owner will temporarily be unable to use it.
Recall that you can check the assessment of tax on an apartment or house through the taxpayer's Electronic Cabinet or the "My Tax" application. If the amount was determined incorrectly, the owner can contact the State Tax Service to reconcile the data.
Related topics:
All news
Russia's war with Ukraine
Mobilization in Ukraine
Economy news
Cinema
Education news
Real estate
Sports
79008, Ukraine, Lviv Oblast, city of Lviv, Halytska Square, building 15
Identifier of the online media in the Register of Media Entities - R40-06057