The nongovernmental organizations can be exempted from paying the income tax if they submit an application to this effect. The State Main Tax Inspectorate answered an inquiry made by Info-Prim Neo, saying that following amendments made to the Tax Code, the right to be exempted from the income tax is granted after the noncommercial organization files an application to the local office of the State Tax Service. Noncommercial organizations are considered the organizations registered in accordance with the law. They are exempted from paying the income tax if they meet the legal requirements. “The exemption period starts with the fiscal period when the noncommercial organization is registered, if the application for being exempted from the income tax was submitted before December 31 of the fiscal year,” says the State Main Tax Inspectorate. After there were introduced amendments concerning the real estate tax and the local taxes, the term of presenting the calculated real estate tax on property that is taxed according to the market value, determined by the cadastre office, and the land tax on property gained by the taxpayers after July 1 of the given fiscal period as well as the term of paying them were modified. Until the amendments came into force, these terms expired on the last workday of the fiscal year, but now they expire on March 31 of the next fiscal year. There were introduced the following new local taxes: tax levied from owners of units of transport, parking tax, tax on advertising devices. The tax rates on road use are set depending on the capacity of the motor vehicles (engine capacity, tonnage, number of places). These changes apply to the NGOs if they pay the abovementioned taxes. When determining the fiscal obligation, the concessions enjoyed by the taxpayers will be taken into account, in accordance with the relevant articles of the Tax Code.