TNBiz (TNBiz)
Markets  |  April 17, 2013 15:25:03

Kalousek's proposal passed: When selling a property should always pay tax buyer

"Compared to the current legislation on real estate transfer tax is designed to unify individuals taxpayer in the person of the purchaser, as is the case in most EU countries. Following this, the repeal of the guarantor institution for the purposes of this tax, "said the news received Treasury spokesman Ondrej Jakob. Just resort led Miroslav Kalousek (TOP 09) this change and the government's presentation of it in the absence of Prime Minister Petr Necas (ODS) approved and now so will the number of MPs.

News should also limit the number of mandatory submission of expert reports on real estate prices. Instead of finding prices expert opinion is fact, if the taxpayer so chooses, to determine the taxable proposes a price agreed compared with 75 percent of the amount of so-called benchmarks.I find that the tax and building on the property prices in a given place and time, taking into account the type, purpose, location, condition, age, construction equipment and technical parameters of immovable property.

"With this change, the taxpayer will not be required to always submit an expert opinion, but he will remain possible, if interested let prepare an expert opinion. Again, the newly agreed price will be compared to only 75 percent of the observed prices in the expert opinion," explained Jakob.

New also limits the scope of documents that taxpayers will be required to attach a tax return will delete the compulsory certification, since under the new legislation to taxpayers simply attach documents only in the form of copies.

The proposal is also the possibility of extending the exemption to apply to all cases of the first corrupt acquisition of new apartments and houses, including land, of which they are part.

"The law also eliminates double taxation of new financial leasing, as it includes an exemption for cases of acquisition intangible assets used under finance leases its users at the end of the lease," added the spokesman.

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