Who is the taxpayer?
The taxpayer is the building owner or the person who has the real right to utilize or to use it, whether a natural person or a legal person. The legal representative of the legal person or the unable natural person is eligible to pay the tax on behalf of his/her mandator.
Who is the person in charge of paying the tax; the owner or the tenant?
The law asserts that the owner of the building or the person, who has the real right to utilize or to use it, is the person in charge of paying the building tax. Namely, the tenant is not expected to pay this tax. Besides, the tenant may not be asked to pay the tax except within the due rent if the owner refuses to pay the tax and RETA notifies the owner via a registered letter. In this case, the receipt the tenant gets denoting the collection of the tax is considered one by the taxpayer clarifying receiving the due rent within the charge paid to RETA. Consequently, the owner may not demand the tenant to pay the charge paid to the collection office or file a lawsuit to expel the tenant for not paying the rent.
Copyright © for RTA 2015