Local taxes and fees

Local taxes and local fees for municipal waste and minor construction waste are regulated by Act no. 582/2004 Coll. on local taxes and local fees for municipal waste and minor construction waste, as amended.

Taxation

The village of Volkovce – based on the generally binding regulation no. 2/2012 on local taxes and local fees for municipal waste and minor construction waste is disposed of in the municipality (document is in Slovak language only) – sets the following local taxes:

– dog licence
– tax for use of public space
– tax on vending machines
– tax on winning/gaming machine
– nuclear facility tax

Real estate tax in the municipality Volkovce is governed by the generally binding regulation no. 2/2014 on real estate tax for the calendar year 2015.(document is in Slovak language only)

The Real estate tax form, the dog licence tax form, the tax on vending machines, tax for vending machines, tax for non-winning gaming machines can be obtained from the municipal office during working hours 8.00 – 16.00.

Under the law § 99a of Act no. 582/2004 Coll. on local taxes and local fees for municipal waste and minor construction waste return of property tax, the taxpayer is obliged to submit these forms to the local authority by 31 January of the tax period in which the tax obligation exists by 1 January.
Property tax is levied by the property tax authorities.

Local tax
for municipal waste and minor construction waste is regulated in Section 7 VZN no. 2/2012 on local taxes and local fees for municipal waste and minor construction waste.(document is in Slovak language only)

Fee for rubbish collection for a natural person is 12, – Euro per person per year.

Legal entities and entrepreneurs in the municipality


A quantitative waste collection was introduced for this category of payers. They can choose the size of the bin as well as the interval of the municipal waste removal.


The fee rate for this category of taxpayers is in the amount of 0.0969 euro per 1kg transported waste.

 
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