The taxpayer is obliged to submit a real estate tax return to the competent tax administrator by 31 January of the tax year. The tax return shall not be filed if the taxpayer has filed it for one of the previous taxable periods or the tax has been determined ex officio for one of the previous taxable periods and there has been no change in the circumstances relevant for the determination of the tax compared to that previous taxable period.

If the taxpayer has lost the status of a taxpayer because during the tax period the ownership or other rights to all immovable property in the territorial district of the same tax administrator, which was subject to the tax on immovable property, have changed or ceased to exist, he is obliged to notify the tax administrator of this fact no later than 31 January of the following tax period. If there is a change in other information provided in the tax return, the taxpayer is obliged to notify the tax administrator of such changes within 30 days from the date on which they occurred.