In the specific procedures for assessment of the Personal Income Tax, the PRO assess whether the person possesses a property or has assets higher than the taxed, derived from incomes on which the tax has not been assessed or it is not assessed sufficiently and which origin cannot be proven. If the PRO assess that the property or assets are higher than the taxed, a decision for assessing the tax on that income is issued.

The base for tax calculation is the difference between the property value and the approved amount of the resources for its acquisition. The tax of the non-registered income is calculated at the rate of 70%.

The Public Revenue Office assesses the tax on the basis of the data in the tax return, business books of the taxpayer, official data available to the PRO and on the basis of other data and proofs which will be found in the tax assessment procedure.