The Real Estate Due (TAP) was established as a revenue for municipalities, providing them with an independent source of income to cover their needs. This audit aims: (i) to determine whether an effective internal control system operates in the audited municipalities, ensuring that the Real Estate Due is imposed on all properties, the owners of which are liable for its payment, that it is regularly collected  and used for the purposes provided by law, (ii) to identify any deficiencies in the audited municipalities' system safety mechanisms and draw conclusions regarding systemic weaknesses in the management of this revenue, and (iii) to make recommendations concerning the procedures for monitoring and collecting the Real Estate Due, as well as for improving its financial management.

Category:
• Financial Sustainability
• Revenues- Taxes - Rights

Download file