Supplementary Statement of (Form E.Pr.303) If during the particular year there has been any changes in the immovable property (i.e. Also he has the obligation to pay the relevant tax until 30 th of September of that year. out of 8ģ Tax Owners Liability Payment of Tax Every registered owner must submit to the Director, returns showing the property owned as at 1 st of January in values of, through the forms ''Statement of (E.Pr.301)'' and '' Information (E.Pr.302)''. 1 Tax Alert Tax Tax Changes in tax bands Reduction in tax free allowance and increase in tax rates out of 8Ģ Tax General Provisions The registered owner (legal or individual person) of the immovable property situated in the Republic, is subject to Tax on an annual basis, calculated on the market value of the immovable property, at values of.
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