TAX PAYMENT / TAXATION / LICENSING RIGHTS
(DETERMINATION OF THE ENFORCING PROCEDURE IN YEAR 2017)
Business license.
Legal entities – (companies) that run within the boundaries of C. Council, any business – trade – work or profession must ensure the issuance of such license.
Contact the office earlier this year in the Community Council Offices, pat against submitting to secure authorization.
Enforceability – license to exercise a profession.
According to Article 87 of the Communities Law 86 (I) 1999, the Community Council proceeds to the imposition of such rights, in accordance with Provisions of Local Government Committees (General) Regulations of the Community Council (PIC 440 / 2002) and the relevant table (The Fourth Table) of the Law on Communities.
List of entities which, within the Council limits¸ run any company – a trade – work or profession, is being prepared / filled with as many premises, as they themselves have not applied with for authorization by the Community Council.
Every taxable company is notified of the amount of the fee for issuance of a practicing license. Payments are acceptable until the end of March – as provided for in the relevant legislation. After the above date the Community Council shall be entitled to take measures against those who do not possess the license to practice.
Objections may be made in writing, within the time limit of 14 days from the date of issuance of the corresponding fee bill in the region of Paphos.
After December 31 a surcharge of 10% shall become applicable.
Business premises license.
Every person who holds or owns, within the Community Council boundaries, any building or area covered or uncovered where any business, crafts, trade, profession or business is practiced, shall secure the issuance of relevant operational licensed for professional premises.
This shall be done from the beginning of each year by applying for the working permit.
In connection with the issuance of business premises license the Community Council considers as the basic pre-requisite that the owner should have a Planning and Building license for such use or to proceed with applying for such licenses.
For any business premises, which a license is granted for, the Community Council reserves the following:
- In case it considers that there is reason, it proceeds to impose such terms or conditions on the issued working license or even suspend the validity of such license granted, until or unless the proper and safe operation of the premises is secured.
Enforcement of the right – the license to operate a business premises.
Pursuant to Article 85a (3) of the Communities Law 86 (I) 1999 and Article 228 of the Provisions of the Local Committees of General Community Regulations (PIC 440/2002) the Community Council proceeds in determining the rights to secure business premises license, which are also determined on the basis of the relevant table (the Fifth Table) of the Communities Law.
List of persons who are obliged to secure the issuance of the operational license for professional premises is being prepared / filled with as many premises, as they themselves have not applied for an operating permit from the Community Council – simultaneously with preparation of other taxation lists –
Every taxpayer shall be notified of the amount of the fee for the issuance of a business premises license. Payments are acceptable until the end of March – as provided for in the relevant legislation. After the above date the Community Council shall be entitled to take measures against those who do not possess the business premises operational license.
Objections may be made in writing, within the time limit of 14 days from the date of issuance of the corresponding fee bill in the region of Paphos.
After December 31, a 10% surcharge is charged.
Real property tax.
A tax is imposed on the owners of real property located within the boundaries of the Community Council. Ensure property owners list from the Department of Cadaster and Surveys.
The Community Council has set the rate of charge being 0.6 ‰, which is imposed on the basis of the estimates of the Department of Cadaster and Surveys of real estates – at 2013 prices.
Every taxpayer is notified of the amount of property tax levied. Payouts are acceptable until the end of the year. Thereafter a 10% surcharge is charged.
Objections may be made in writing, within the time limit of 14 days from the date of issuance of the corresponding fee bill in the region of Paphos.
The Community Council shall proceed to review of objections against taxation in cases of real property owners, who wanted to prove that they are not the rightful owners.
Garbage collection fee – Annual Community Services Levy.
A fee for collection of garbage and annual Community service levy are imposed on:
- Owners of Premises / property located within the Community Council area.
The Community Council has ensured the collection of all the information regarding the possession and / or use of immovable and / or movable property for tax purposes. Whatever exists on any piece of land and the value thereof has been properly registered.
Based on the data collected and the relevant legislation, the following criteria or property categories have been defined, and basing on such criteria, the annual garbage collection and community services taxes will be imposed.
Residential Premises. Owners of residential units depending on the type or square meters of the house / apartment.
Apartment / studio – a single room residence
Apartment / a double-room residence
Apartment / a three-room residence.
Villa with swimming pool.
Commercial / business premises.
- Hotel unit
- Tourist village
- Small tourist units
- Owner of a restaurant / snack – bar, brasserie
- Owner of a supermarket, mini market, stall
- Owner of a shop, cafeteria
- Owner of residential units / houses / apartments, rentable.
Annual Community Services Levy.
A tax is payable for dwelling premises:
(A) .A single-room / studio apartment– type of premises or fixed cost valuation based on land inventory of 2013 up to € 100.000,00, is charged annually with Community Services Levy at € 80,00
(B) .A double-room apartment or an independent house with two bedrooms — type of premises or fixed cost valuation based on land inventory of 2013 between € 100.001,00 to € 250.000,00, is charged annually with Community Services Levy at € 85,00
(C) .A three-room apartment or independent house with three bedroom – type of premises or fixed cost valuation based on land inventory of 2013 between € 250.001,00 to € 500.000,00 – is charged annually with Community Services Levy at € 90,00
(D) .Independent house – villa with a pool — type of premises or fixed cost valuation based on land inventory of 2013 above € 500.000,00, is charged annually with Community Services Levy at € 95,00
For other premises, the Community Council proceeds to taxation personally for each separate object and in accordance with the categories as defined above,
E.g.: Companies-developers, hotels, reception centers, malls / restaurants, shops, supermarkets, mini markets, cafes, barbers’/ hairdresser’, apartment complexes.
When making a decision, any other taxes paid by the owner of the premises are taken into account.
Hotel unit – Tourist village
It is determined that the method of calculation and imposition of the annual Community Services levy is based on the amount of € 5,00 on a bed for all hotels.
An important note to be emphasized is that, under no circumstances, the annual Community Services levy to be imposed personally on the owner, shall exceed the amount of € 854.00. This obliges / bind the CK. Council – the annual Community Services levy cannot be imposed proportionately.
Small tourist units, groups which operate as a unit or organized rentable apartments compartments – within the tourist area.
Proportional taxation comparing the value or capacity of the above-said units.
With capacity of 10 beds or more X 1 € 5,00 for each separate unit.
Owner of a restaurant / snack-bar brasserie.
Owner of a super market, mini market, stall./u>
Owner of a shop, cafeteria
These amounts have been determined taking into account the size / value of the premises. The annual Community Services levy is within the range of € 100,00 to € 350,00.
In opening of new premises, the Community Council shall take into account the above, to classify it into a category and then the tax is to be imposed.
Taxation of sites / open plots / land parcels.
In addition, for land tax, the following is applied:
Plots in a residential area, the tax is applicable with the lowest taxable amount of € 35,00 per plot (calculation is based on the area of 520 sq.m.), 2 -3 plots – € 50,00 and this is for land owners within the Community area and for those who are not taxed for other premises / dwellings in the community. Any increase of the annual tax amount is proportional to the owner having more than three plots.
For the owners of parcels in agricultural are of the community the tax is amounting to € 50,00 for double-skala / triple-skala plots (2.500 sq.m to 5.000 sq.m) and € 85,00 for larger plots (four to six skala – 6.000 sqm. up to 9.000 sq.m.), with increase of the amount pro rata for owners of largest land areas.
Every taxpayer is notified of the amount of the annual Community Services Levy. Payouts are acceptable until the end of the year. Thereafter a 10% surcharge is charged.
Objections may be made in writing, within the time limit of 14 days from the date of issuance of the corresponding fee bill in the region of Paphos.
An important note to be emphasized is that, under no circumstances, the annual Community Services levy to be imposed personally on the owner, shall exceed the amount of € 854.00.
Household refuse collection fee
- A fee for household refuse collection in an amount justifying the current service cost and the compensatory nature of the tax, is levied on: :
Single room / studio apartment – type of premises €80,00
Double-room apartment or an independent house – type of premises €90,00
Three-room apartment or an independent house – type of premises €100,00
In addition of the above categories, the categories of professional premises are also applicable, such as:
Hotel unit – Tourist villages, Small tourist units
Restaurants/ snack – bars, pubs
Supermarket/ mini market, kiosks / Bakeries
Retail shops, coffee-houses
- For hotel units, a fee of € 34.00 per bed is charged as provided for in – On Local Government Administration (General) Council Regulations. For other businesses, a fee is levied according to the type / size and approximate weight of collected refuse of each company named by the Community Council.
Each taxpayer shall be notified of the amount of the collection fee for household refuse. Payouts are acceptable until the end of the year. Thereafter a 10% surcharge is charged.
Objections may be made in writing, within the time limit of 14 days from the date of issuance of the corresponding fee bill in the region of Paphos.