What tax returns need to be filed by 31. January 2022
The municipality of Častá, as the administrator of local taxes and fees, recalls, that to 31. January 2022 real estate tax must be filed, dog tax, vending machine tax and non-winning gaming machine tax.
The real estate tax return is filed by the owner of the apartment or house, land or buildings always in that municipality or city, where the property is located.
This applies to those people, which from 1. 1. 2021 do 31. 12. 2021:
- acquired the property and will have it to 1. January 2022 registered in the real estate cadastre
- sold the property and will no longer be to 1. January 2022 registered in the real estate cadastre,
- or they have undergone changes, which have a decisive influence on the levying of the tax.
This is, for example, the issuance of a building permit, approval decision, change of purpose of construction
and so on.
You must also file a property tax return, if you have acquired the property in previous years, but you have not yet filed a confession!
If during the year the taxpayer acquires the property by auction or inheritance, is required to file a real estate tax return by 30 days from the occurrence of the tax liability. That means from time to time, when he became the owner of this property by auction or inheritance.
The tax return is not filed by the property owner, which had already declared in previous years and there were no changes in its ownership.
If during the year there is a tax liability for the dog, to the tax on vending machines and to the tax on non-winning gaming machines, it is necessary to file a return for these types of taxes, no later than 30 days from the date on which this tax liability arises.
The tax return must be submitted on the prescribed form - downloadable below the text.
If the co-owners agree, that the tax return is filed by the co-owner, which they have determined by agreement, túto skutočnosť musia písomné oznámiť správcovi dane na tlačive Prehlásenie –; to drag below the text.
According to VZN of the municipality Častá No.2 / 2012 as amended by VZN no. 5/2019 the tax administrator provides 25 % land tax reduction, apartments and buildings (which are in their possession and serve exclusively for their personal needs) citizens, who hold a disability card. The application must also be delivered to the municipal office by 31.1.2022 –; downloadable form below the text. The municipality also provides this reduction to citizens older than 70 years without request, the tax will be automatically reduced by the tax administrator.
To declare the tax for a dog, it is necessary to send the completed dog registration form - to download below the text.
Completed and signed forms can be delivered to the Municipal Office Častá by post, to a mailbox located at the municipal office building, to an electronic mailbox signed with a guaranteed electronic signature or in office hours in person to the filing office of the municipal office.
Municipal office Častá, administration of taxes and fees
Declaration of co-owners of real estate
Application for tax reduction on buildings and flats