In case the property, subject to declaration, does not yet have Permission for Usage (Act 16), the filing should be done not later than 2 months after the Permission is granted. Photocopies of the Notary Deed and the Permission for usage should be presented as a proof of data validity. Everyone including legal entities, who failed to declare, will be fined. Fines start from 100 levs.
The term for declaring of inherited properties is 6 months, same applies for heritage tax. Properties can also be declared by a legally authorized person.