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Property tax

Along with the process of decentralization in the Republic of Macedonia, from 01.07.2005, the local taxes (Property Tax, Tax on inheritance and gift, Tax on real estate turnover) are administered by the municipalities. More information related to the local taxes you can find in the municipality where the taxpayer’s property is located.

According to the Law on property taxes („Official Gazette of RM“, No. 61/04…102/08), the Public Revenue Office supervises the work of the municipality bodies, the municipality bodies in the City of Skopje and the bodies of the city of Skopje i.e. performs the following:

  • monitors the legality of the municipality bodies work, municipality bodies of the city of Skopje and undertakes measures and submits initiatives for realization of their competences determined by this Law;
  • indicates to the municipality bodies, municipality bodies of the city of Skopje and to the bodies of the city of Skopje for exceeding their competences determined by this Law and other regulations and suggests appropriate measures to overcome this situation;
  • provides recommendations for consistent implementation of the municipality bodies competences, municipality bodies of the City of Skopje and the bodies of the city of Skopje in the framework of this Law on their request;
  • monitors the timely adoption of the municipality regulations, regulations of the municipalities in the city of Skopje and regulations of the city of Skopje;
  • submits initiatives and proposals to the municipality, to the municipalities in the city of Skopje and to the city of Skopje, provided finds out non implementation of this Law as a result (consequence) of conflict of competences between the municipality bodies, municipality bodies in the city of Skopje and the bodies of the city of Skopje;
  • monitors the realization of the publicity of the municipality bodies, municipality bodies in the city of Skopje and bodies of the city of Skopje in realization of the competences determined by this Law, especially from aspect of regularly, timely, true and completely information of the citizens; and
  • reports timely the municipality bodies, the municipality bodies in the city of Skopje and the bodies of the city of Skopje for the stated situations in their work and for the undertaken measures in the supervision.
 


© Public Revenue Office, Rupublic of Macedonia