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Information for Real Estate Registration

Taxpayers, owners of real estate, are obliged to file the form for registration of their real estate within the Fiscal Real Estate Register – Form PFRN, and if the owner cannot be determined, the user of the real estate files the form for registration of real estate with the Fiscal Real Estate Register.

Taxpayers, owners and co-owners of real estate in which they live, as well as users and co-users, are entitled to tax base reduction for 50m2 of real estate surface, for the taxpayer, and additional 10m2 for household members; tax base being the assessed value of real estate. For this purpose, taxpayers are obliged to file the Tax Base Reduction Request – Form ZUPO, along with Form PFRN.

Taxpayers, who are owners of the real estate exempted from real estate tax in line with Article 9 of the Real Estate Tax Law, are obliged to file the Exemption Request – Form ZOPN, along with Form PFRN.

Taxpayers can make an objection within 15 days on tax bill for real estate tax, and depending on the reason for making an objection they can use one of Forms which the Tax Administration prepared, with purpose of simpler and more efficient way for taxpayers to make an objection for issued bills.

iota Tax Administration of the Republic of Srpska was accepted as a full member of the Intra-European Organization of Tax Administrations (IOTA) at the 8th IOTA General Assembly, held June 14-16, 2004 in Prague. www.iota-tax.org

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