DEPARTMENT OF LOCAL TAX ADMINISTRATION 


      Within the Municipal Administration of Prijepolje municipality, Department of the local tax administration has formed, and it began its work 20.07.2009. 
year. This department is under the Law on Financing of Local Self-Government took over the jurisdiction of the Ministry of Finance - Tax Administration in the affairs of determination, control and collection of local public revenues. 
     The Department is working on determining the tax liabilities of property tax on individuals, property tax entities, local utility charges, office and field control, business tort and enforced collection proceedings. 
     Property tax of natural persons is determined on the basis of market value of real estate using the primary and corrective elements. 
    
The main elements are: 
• usable area 
• the average market price per square meter in the municipality of Prijepolje. 
    
Corrective elements are: 
• Quality of real estate - the number of points from the tax return PPI-2 • market value of real estate at 31 December of the year preceding the year for which shall be determined and paid taxes on property - for taxpayers who do not keep books, net of depreciation at a rate of 1.5% using the proportional method, up to 70%. 
     Such a set amount of tax is reduced by the tax credit: 40% for taxpayers and 10% for each household member who Identity Card resident at that address, and a maximum as stated up to 70%. 
• Annual property tax is paid quarterly within 45 days of quarter (15.02., 15.05., 15:08, and 15.11.) 
• By making a decision for the current year tax is paid in advance the amount of previously established liabilities 
• The difference between the advance tax paid and obligations set forth in the new decision, shall be paid within 15 days from the date of delivery solutions. 


Property Tax 

     Property tax not paid by the taxpayer with the total basis for all real estate in the municipality of Prijepolje not exceed the amount of 400,000.00 dinars. Law on Taxes on property tax relief is not required due to illness of the taxpayer or for his tough financial situation. Also, the provisions of this Act is not required that the taxpayer may be exempt from this tax because the other person, the holder of the same rights, did not act in accordance with the law and registered their property 10 days from the date of change-inheritance, purchase, change of surface (upgrade), and other basis for the emergence or termination of the tax liability, given that the person bears the legal consequences in terms of setting fines for violation in the amount of 5,000.00 Dinars to 50.000,00 dinars. 
        Property tax of legal persons is determined on the basis that makes the value of property specified in its books as of 31.12. the year preceding the year for which the tax is determined and paid by applying the rate of 0.40% and the Decision on the amount of property tax rate adopted at the meeting of the Municipal Assembly Prijepolje. 
  
Tax Exemptions 
Tax exemptions relate to: 
• State-owned property used by state bodies and organizations of local self-government, direct and indirect budget beneficiaries, 
• real estate owned by the traditional churches and religious communities dedicated exclusively to use to perform religious activities, 
• declared cultural property or historic monuments, buildings that serve to direct the performance of public utilities ......( Article 12 of the Law on Property Tax) 
Local utility taxes 
Local utility taxes to highlight the company established in different amounts depending on the type of activities and areas where the object to which the prominent firm, and the Decision on the local utility fees adopted at the meeting of the Municipal Assembly Prijepolje. 
The company is a prominent name or any name that refers to the fact that natural or legal person performs a particular task. 
For these taxpayers apply the Law on Tax Procedure and Tax Administration, which among other things, define the procedures enforced collection of regular and liabilities (establishment of pledge, inventory of personal property listing real estate ...). 

Tax application for determining the property tax for legal entities 
Download the application - for legal entities   for individuals 

Registration fee for the local utility download request - here 
Application for the determination of the local utility fees for holding assets for the game 
Download application - here 

Refund Request – request for overpaid  or wrongly paid tax 
Download application - here

News & Events
11.August 2012.
Established a strategic team to attract foreign ...
To contribute to the economic empowerment of Prijepolje, the owner of the company Emilio Stecher, Mr. Mesa Podbicanin has founded the team to attract foreign investment. The team works for the company Emilio Stecher and deals only with finding foreign investors. In a very short time, they >