Tax on inheritance and gift

CERTIFICATE for determined tax base for tax on inheritance and gift
Sector: Department of Finance
Unit: Unit for assessment and collection of taxes, fees and other fees.
Responsible person:
Phone: +389 2 3297 280 и +389 2 3297 275
Working hours: 09.00-15.00 h
Steps of the procedure:
  1. Submission of tax application for inheritance tax and gift at count 1 and 2 of City of Skopje in shed no. 16. The filing of the tax application is followed by the payment of an administrative fee in accordance with the Law on Administrative Taxes, enclosing an original certified form PP 50 in the amount of 50.00 denars
  2. The tax application should include a contact person and contact phone number
  3. Inheritance and gift tax is payable on real estate and the right of succession and use of real estate which the heirs, that is, the recipients of the gifts inherit them,that is, they receive on the basis of the Law on Inheritance, ie the gift contract (second and third inheritance order);
  4. The determination of the market value of the real estate is done by the Commission for determination of the market value of the real estate, according to the previously signed Minutes shed no. 16 in room no.1 on-site inspection
  5. The responsible persons prepare an Inheritance and Gift Tax Decision
  6. The inheritance and gift tax certificate is withdrawn from counter 11 followed by the submission of an original certified form PP 50 in the amount of 250.00 denars
  7. Against this decision may be appealed within 15 days from the date of receipt of the Solution.The appeal through the Mayor of the City of Skopje is submitted to the Ministry of Finance, charged with 250.00 denars administrative fee
Required documents:
  1. Tax application for inheritance and gift tax assessment (legally prescribed form)
  2. Gift contract (number of copies specified in contract or notarial act)
  3. Inheritance (court) certificate in 3 copies (1 original and 2 notarized photocopies)
  4. Proof of real estate ownership (title deed, document of title or previously certified proof of ownership)
  5. Other additional documentation that will be required during the procedure
Deadlines for the procedure:

At the latest within one month, unless a shorter deadline is specified in the special regulation (Art. 221 paragraph 1 of the ZOUP)

All necessary information on turnover tax and gift tax can be obtained at shed 16 at counter 1,2 and 5 or in room no. 3 phone: +389 2 3297-352 and +389 2 3297-263

Document / act that the citizen receives:

Decision on determined tax base for inheritance and gift tax (second and third inheritance order)

Ask a question: