Department of Taxes

The Taxation Department of the Municipality of Aradippos deals with the various taxes, fees and licenses which, according to various laws, the Municipal Council has the power to impose. The Municipality of Aradippou imposes and collects the following taxes, fees and permits:

When is it required?

It is imposed once a year, usually in July, based on article 74 of the “Law on Municipalities of 1985”, Law 111/1985.

How do I find out about the amount of the fee due to me?

The Municipality sends a relevant notice to each owner notifying him of the amount due and the last date of payment.

Who is required to pay property tax?

The charge is borne by all owners of immovable property located within the boundaries of the Municipality of Aradippou.

How is the property tax amount calculated?

The fee is equal to 0.0024 on the appraised value of the immovable property, given by the Department of Cadastre and Land Survey every year according to the appraised value of the lot.

Who is exempt from the obligation to pay property tax?

Based on article 75 of the said law, immovable property owned by the Republic, Municipalities or used for religious, educational, sports, social purposes, named in said article, is excluded from the fee.

When are business licenses issued by the Municipality of Aradippou?

They are imposed twice a year, every six months usually in July and October, based on articles 104 and 105 and the Third Table of the “Municipalities Law of 1985”, Law 111/1985.

To whom does the issuance of a professional license concern?

The fee is charged only to legal entities, companies and non-companies, operating within the municipal limits of the Municipality of Aradippou.

What documents are required for the issuance of the permit?

What is the issue cost?

Companies are classified by law into various categories, depending on their legal status, the type of business they carry out, the number of their employees or their share capital. For each category there is a maximum license amount. The Municipal Council exercises the powers granted to it by law and determines the amount of the professional license for each person and sends him a letter stating the amount of the amount due as well as the last date of its payment. The Municipal Council has the power to increase each year the amounts it imposes up to 14% over the amounts of the previous year.

In what ways is the amount paid?

For more information, go to the “Paying taxes, fees and permits” section below.

Is there a time limit as to when the amount must be paid?

For more information, go to the “Paying taxes, fees and permits” section below.

Are there penalties if someone is late in paying the amount?

For more information, go to the “Paying taxes, fees and permits” section below.

When are business premises licenses issued by the Municipality of Aradippou?

They are imposed twice a year, usually in July and October, based on article 103 and the seventh table of the “Law on Municipalities of 1985”, Law 111/1985.

Who does the issuance of a business premises license concern?

The charge is borne by all persons, natural and legal, who carry out any business, industry, trade, profession or profession, provided that they maintain a commercial property within the boundaries of the Municipality.

What documents are required for the issuance of the permit?

What is the issue cost?

Natural and legal persons are classified by law into various categories, depending on the type of profession they practice, their legal status, the type of work they carry out, the number of their employees or their share capital. The Municipal Council exercises the powers granted to it by law and determines the amount of the professional license for each person and sends him a letter stating the amount of the amount due as well as the last date of its payment. The Municipal Council has the power to increase each year the amounts it imposes up to 14% over the amounts of the previous year.

In what ways is the amount paid?

For more information, go to the “Paying taxes, fees and permits” section below.

Is there a time limit as to when the amount must be paid?

For more information, go to the “Paying taxes, fees and permits” section below.

Are there penalties if someone is late in paying the amount?

For more information, go to the “Paying taxes, fees and permits” section below.

Who is required to issue a dog license?

Based on article 3 of the “2002 Dog Law”, Law 184(I)/2002, the Municipality of Aradippou issues possession permits for dogs, whose owners reside within its municipal boundaries.

What documents are required for the issuance of the permit?

How much does it cost to issue a license?

The license issuance fees are determined by the Third Table of the above law. According to the said table, the license fees for the dangerous breeds of neutered dogs are €170.86 and for the rest €20.50.

When must the permit be issued?

The license is prepaid and has a duration of one year.

In what ways is the amount paid?

For more information, go to the “Paying taxes, fees and permits” section below.

Are there any penalties if someone does not renew their license?

For more information, go to the “Paying taxes, fees and permits” section below.

If I have a valid permit from another Municipality, do I have to renew it when I move to Aradippou or is it valid until it expires?

What is the liquor license about?

Based on Article 3 of the Law on the Sale of Alcoholic Beverages, Chapter 144, it is required to obtain a license for the sale of alcoholic beverages.

Who has jurisdiction to issue the permit?

In the case of real estate located on the borders of municipalities, permits are issued by the councils of these municipalities.

What is the cost of issuing the permit?

According to article 13 of the above law, for the issuance of licenses for the sale of alcoholic beverages, the fees provided for in the annex to the law are paid, which separates the licenses for the sale of alcoholic beverages into two categories: (a) the merchant license (wholesale) and ( b) the licensed retailer, which in turn is subdivided into other categories according to the type of business in which they are consumed or by which they are sold. Different license fees apply for each category.

What documents are required for the issuance of the permit?

How long is the license?

The license is prepaid and expires on March 12 of the year following its issue.

In what ways is the amount paid?

For more information, go to the “Paying taxes, fees and permits” section below.

Are there any penalties if someone does not renew their license?

For more information, go to the “Paying taxes, fees and permits” section below.

Who is required to issue a license to sell manufactured tobacco?

Based on article 92 of the “Consumption Taxes Law of 2004”, Law 91(I)/2004, it is prohibited for any person to trade or sell manufactured tobacco, unless he holds a license, for which a relevant annual fee is paid, which is determined by the Minister of Finance.

Who has jurisdiction to issue the license?

In the case of real estate located on the borders of municipalities, permits are issued by the councils of these municipalities.

What documents are required for the issuance of the permit?

How long is the license?

This permit is prepaid and expires on March 12 of the year following its issurance.

How much is the license fee?

The current fee is €51.26

In what ways is the amount paid?

For more information, go to the “Paying taxes, fees and permits” section below.

Are there any penalties if someone does not renew their license?

For more information, go to the “Paying taxes, fees and permits” section below.

When are garbage collection fees paid?

The Municipal Council imposes the Garbage collection fees twice a year, usually in July and October based on article 84, subsection (g) and the sixth table of the “Municipalities Law of 1985”, Law 111/1985.

Who is required to pay a Garbage collection fee?

Fees are imposed for the collection of Garbage from houses and other properties and generally for the general cleanliness of the Municipality.

I am a renter and not the owner of the house where I live. Do I have to pay a garbage fee or is it the responsibility of the owner?

What is the procedure followed?

A relevant notification is sent to the owner of the property, specifying the amount due and the last date of its payment.

How is the amount of the garbage collection fee determined?

The law sets maximum fee amounts and the Municipal Council within this framework determines the fees payable each year. The maximum amounts provided by law are the following:

In what ways is the amount paid?

For more information, go to the “Paying taxes, fees and permits” section below.

Are there penalties if someone doesn’t pay their dues on time?

For more information, go to the “Paying taxes, fees and permits” section below.

Who is obliged to pay a cleaning fee for plots or open spaces?

These fees are imposed after the recommendation of the Cleaning Department and are borne by the owners of plots or open spaces, whose plots have been cleaned by the Municipality of Aradippou.

What is the amount of this fee?

Usually these areas are not cleaned by the staff of the Municipality of Aradippou, but by private individuals after the Municipality has announced tenders. The fee is therefore determined by the amount of each offer.

For more information, please go to the corresponding section on the “Cleaning Section” page

As already mentioned, the amounts of fees and licenses for real estate, the sale of alcoholic beverages and manufactured tobacco, and the possession of dogs are determined by law either as an absolute figure of the amount due or as a percentage of some fixed amount and are not left to discretion power of the Municipal Council. Therefore, these fees cannot be appealed. However, an appeal can be made for the remaining fees. The objection must be lodged within 30 days of the invoices being issued. All objections are examined by the Objections Committee and its decisions are communicated to the interested parties.

Fees can be paid in one of the following ways:
• At the Municipal Fund by cash, personal check or by credit card. In such case, the notification sent by the Municipality must be presented.
• In any commercial bank or cooperative credit institution by presenting the bill.
• Directly from the commercial bank or cooperative credit institution of the taxpayer, after he has given a relevant standing order (direct debit). For this purpose, the account details should be given to the Taxes and Water Supply Department of the Municipality so that a copy of the invoice can be sent to the bank/co-operative institution.
• Through the website of the Municipality.

If the bill is not paid within the deadline stated in the invoice, it must necessarily be paid to the Municipality’s coffers. According to article 134 of the “Municipalities Law of 1985”, Law 111/1985, a 10% surcharge is imposed on each overdue bill on the amount shown on the invoice. The cemetery fee is excluded, which is charged with a surcharge equal to 20% of the amount due. Provided that the surcharge is provided for by law, it cannot be waived.

For all late fees, a second notice is sent, which also includes the amount of the surcharge. If again the amount due is not paid within the time period indicated in the notice, the Municipality proceeds with taking legal measures.

CONTACT

OFFICE HOURS

Monday – Friday

8:00 a.m. - 2:00 p.m.

Municipal
Treasurer

Andreas
Partou

Assistant
SecretarialOfficer

Eleftherios
Andreou

Assistant
Secretarial Officer

other

Loizos
Kontonikolas