Conditions for Accessing the Service:
· Upon purchase of a property.
· Based on any document proving change of ownership.

Required Documents:
1- Application on plain paper signed by the applicant, specifying the full address of the property.
2- Copy of the purchase contract.
3- Copy of the National Identity Card.
4- Certificate of payment of municipal taxes for all properties within the municipality.

Service Delivery Time:
Four days from the date of submission of the file.

Legislative and Regulatory References:
· Local Tax Code, Law No. 11 of 1997 dated February 3, 1997.

Processing Procedures:
· Receipt of the file
· Study of the file and written notification to the tax collector
· Change of ownership in the GRB system

Place of Submission: Citizen Space
Place of Collection: Citizen Space
Responsible Department: Tax and Collection Department

Access Conditions:
· Following the submission of a request by a citizen contesting the built area or the number of premises subject to tax.

Required Documents:
1- Application on plain paper signed by the applicant, specifying the full address.
2- Copy of the ownership certificate or equivalent.
3- Copy of the National Identity Card.
4- Certificate of payment of municipal taxes.

Timeframe: Four days from the date of file submission.

Legal References:
· Local Tax Code, Law No. 11 of 1997 dated February 3, 1997.

Procedures:
· Receipt of the file
· Study and on-site visit by the tax department
· Submission to the review committee
· Approval by the Governor
· Notification to the citizen
· Registration in the GRB system

Place of Submission: Citizen Space
Place of Collection: Citizen Space
Responsible Department: Tax and Collection Department

Conditions:
· Any citizen holding a social assistance card.

Documents:
1- Signed application on plain paper specifying the full address.
2- Copy of the ownership certificate or equivalent.
3- Copy of proof of social assistance.
4- Copy of the tax payment receipt.

Timeframe: Four months from the date of file submission.

References:
· Local Tax Code, Law No. 11 of 1997 dated February 3, 1997.

Procedures:
· Receipt of the file
· Study and on-site visit
· Submission to the review committee
· Approval by the Governor
· Notification to the citizen
· Registration in the GRB system

Place of Submission: Citizen Space
Place of Collection: Citizen Space
Responsible Department: Tax and Collection Department

Conditions:
· The property must be the principal residence of the deceased.
· The applicant must be an heir of the owner.

Documents:
1- Signed application
2- Death certificate
3- Ownership certificate
4- National Identity Card
5- Certificate of payment of municipal taxes

Timeframe: Four days.

Procedures:
· Receipt of the file
· Issuance of the certificate
· Delivery to the citizen

Place of Submission: Citizen Space
Place of Collection: Citizen Space
Responsible Department: Tax and Collection Department

Conditions:
· The applicant must be the owner or hold a power of attorney.
· Payment of the corresponding tax.

Documents:
1- Signed application
2- Ownership certificate
3- National Identity Card
4- Certificate of payment of municipal taxes

Procedures:
· Receipt of the file
· Issuance of the certificate
· Delivery to the citizen

Place of Submission: Citizen Space
Place of Collection: Citizen Space
Responsible Department: Tax and Collection Department

Conditions:
· Upon request of the citizen or the inspection office.
· The certificate is issued when the property is not owned by the citizen.

Documents:
1- Signed application
2- Ownership certificate
3- National Identity Card
4- Certificate of payment of municipal taxes

Procedures:
· Receipt of the file
· Study and preparation of the certificate
· Delivery to the citizen

Place of Submission: Citizen Space
Place of Collection: Citizen Space
Responsible Department: Tax and Collection Department

Conditions:
· Standard request submitted by the citizen.
· Following inspection by the police or municipal officer.

Documents:
1- Signed application
2- Copy of the building permit
3- National Identity Card
4- Certificate of payment of municipal taxes

Procedures:
· Receipt of the file
· Study and on-site inspection
· Change of land use in the GRB system

Place of Submission: Citizen Space
Place of Collection: Citizen Space
Responsible Department: Tax and Collection Department