Offices send payment orders with a 5-year delay. Owners have 2 weeks

• Mayors and city presidents issue decisions on the assessment of real estate tax with a delay of up to 5 years.
• At the same time, they set a mere 14-day deadline for paying this tax. What's more, the overdue tax cannot be paid in installments.
• This solution is irrational - writes the Commissioner for Human Rights bluntly.

As reported by the Office of the Commissioner for Human Rights, many complaints from citizens have recently been received regarding the issuance of assessment decisions regarding real estate tax .

It happens that this happens even 5 years from the date of submission of the declaration.

- explains the Office of the Commissioner for Human Rights.

The entities issuing these decisions are:

• mayor,
• mayor,
• president of the city.

The law allows them to set the deadline for paying overdue tax at 14 days from the date of issue of the decision, even though the tax assessment itself was established up to 5 years earlier.

Taxpayers feel that it is unfair when the authority issues tax decisions for 5 years back, and the citizen has only 14 days to settle the obligation. In addition, a one-time payment of a large tax is a large financial burden for them.

The complainants also point out that the requirement to pay real estate tax in one amount constitutes a violation of the statutory right to pay real estate tax in 4 instalments – this is stated in Article 6 section 1 item 7 of the Act on Local Taxes and Fees.

It does not make the right to pay tax in installments dependent on the period the tax applies to - the last tax year or previous years.

- notes the Office of the Commissioner for Human Rights.

According to the provisions of the tax ordinance, the basic limitation period for the right to establish a tax liability is 3 years , counted from the end of the year in which the tax liability arose. This period may be extended to 5 years . This happens when the taxpayer fails to file a declaration on time or fails to provide all the data necessary to establish the amount of the tax liability.

- Although – in accordance with these principles – the authority has the possibility to issue an assessment decision until the limitation period has elapsed, it seems that the practice of authorities delaying the issuance of a decision for up to 5 years is contrary to the principle of the speed of proceedings and, above all, to the principle of conducting proceedings in a way that inspires confidence in the tax authorities - we read in the press release of the Commissioner for Human Rights.

For now, the Office of the Commissioner for Human Rights has asked the Ministry of Finance to take a position on this matter. Especially since, in the opinion of the Office, the deadline for repayment of the property tax obligation in the absence of the possibility of paying in installments is not a rational solution. This does not make it easier for taxpayers to repay the tax, which is in many cases assessed for several years back.