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A query was raised regarding whether local councils must notify taxpayers when IBI payment letters are not sent. The DGT ruled that, following the notification of the initial assessment upon registration in the municipal register, subsequent assessments may be notified collectively via edicts and the dispatch of the payment receipt.
This ruling simplifies the administrative process for local authorities regarding the annual collection of Property Tax (IBI), confirming that once a taxpayer is registered, individual notification for every subsequent year is not mandatory.
The tax team reviews your specific situation.
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