The Public Revenue Office conducts a procedure for investigation of the property state against chosen or appointed high official, official and responsible person in the public enterprise or other legal entity who dispose with state capital:

• if the person did not submit Assets Declaration;
• if in the Declaration did not give data;
• if he did not register property change i.e. in the Return gave false and incomplete data;
• if is assessed that his property or the property of his family members during the mandate i.e. acting or duration of the employment is increased disproportionally regarding the regular income (salaries, dividends and other income from performing activity or property).

The Public Revenue Office instigates the procedure for property investigation. Request for procedure instigation can be submitted to the Public Revenue Office and the State Commission for Preventing Corruption.

If in the procedure for investigation of the property and the property state it is not proved that the property is acquired as a result of the income which is registered and taxed, the PRO will make a decision for taxation with the Personal Income Tax.

A base for tax calculation is the difference between the property value in the period of its obtaining and the proved amount of the resources for its obtaining.

The tax for non-registered income is calculated by the rate of 70%.

On the amount of the calculated tax that will not be payed in a fixed deadline, in accordance with the Law on Tax Procedure, calculates and charges interest in the amount of 0.03% for each day of delay.