| Group |
Subgroup |
| I |
Respondent |
| II |
General Information |
| III |
Legal Framework |
1. |
Legislation |
| 2. |
Competencies |
| 3. |
Tax Authority and Taxpayer |
| 4. |
Taxable Event |
| 5. |
Tax Base |
| 6. |
Rates |
| 7. |
Exemptions and Concessions |
| IV |
Administrative Aspects |
1. |
Tax Assessment |
| 2. |
Property Cadastre |
| 3. |
Publications, Operating Resources and Internet |
| 4. |
Property Valuation |
| 5. |
Objections and Appeals |
| 6. |
Penalties |
| 7. |
Distribution, Incentives and Use of Resources |
| 8. |
Changes in the Property Tax |
| V |
Performance of Tax |
1. |
Tax Collection |
| 2. |
Tax Benefits: Immunities, Exemptions and Concessions |
| 3. |
Property Cadastre |
| 4. |
Property Assessment |
| 5. |
Objections and Appeals |