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Posted by lazlir@gmail.com on November 21, 2022

Grace period for sales made between 22/02/2021 and 18/11/2022.

The Department of Taxation today 21/11/2022 informs that according to the Central Agency for Equal Distribution of Burdens amending (No. 2) Law of 2022 (N172(I)/2022) with publication date 18/11/2022, the Tax Commissioner is responsible for the enforcement and collection of a fee of 0.4% for the purposes of the Central Agency for Equal Distribution of Burdens.

 by virtue of sale, of immovable property or even company shares, which is not listed on any recognized Stock Exchange and which directly or indirectly owns immovable property, is paid by the seller a fee of 0.4%, as follows:

for the sale of immovable property, on the sale price
for the sale of company shares, on the last assessed value, by the Department of Cadastre and Land Surveying, of the immovable property, corresponding to the shares being sold.
For the purposes of implementing the relevant legislation, the Tax Department has taken all the necessary actions to impose and collect this fee.


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