Bearing in mind the entry into force of the tax property values resulting from the general assessment of urban buildings and the respective consequences in the procedure of liquidation of the Municipal Property Tax (IMI) of the year of 2012, and the expected increase of information requests directed at the Tax Authority, said Authority issued Guideline No. 4/2013 with the purpose of publishing the legal and operation framework of the liquidation of the Municipal property tax.

Furthermore, the Tax Authority informed that the general assessment of the urban buildings should be globally concluded in the end of the first quarter of 2013. Therefore, the tax property values of the urban building, which are the object of said assessment enter into force, for IMI purposes, in December, 31 of 2012. In the same direction, the decisions of the requirements and requests of the second assessment, the complaints or challenges submitted shall refer, for IMI purposes, to December 31st, 2012.