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Who receives the tax bill?

The entity receiving the tax bill also depends on the type of tax on businesses you are receiving. For many taxes, the entity listed as the user of a commercial space in the new Trade Register will receive the tax bill.
For the taxes imposed on owners, the Land Registry Office is the leading source. Natural persons are ranked above legal entities. 
The person receiving the tax bill for municipal sufferance tax or municipal fees is registered for these taxes.
All rules are set out in the implementation rules for determining the person liable for paying taxes.