To be able to obtainImmunity For 2024, this means being able to access a significant relief in the event that properties are illegally occupied, which allows you to pay taxes when the properties are unusable. And be non-profit.
This specific IMU exception was introduced. Budget Law 2023 And it has been updated with the provisions of 2024. It can be applied only under certain conditions and to get it, it is necessary to follow the required declaration methods.
Let us see how taxpayers should proceed to access the IMU exemption if the properties are unusable due to illegal occupation.
Immunity exemption for occupied houses
It is possible to apply for the 2024 tax period.Immunity For properties that are not available because they are illegally occupied. However, it must be presented. Complaint to judicial authority. The relief is issued because the legislation establishes that buildings that do not generate income or that – for some reason – cannot be used, can benefit from the IMU exemption.
There are rules to follow for subjects who find themselves in this situation.Article 1, paragraph 759 of Law No. 160/2019which clearly defines its rights and access requirements.
Requirements to get it
access toImmunity Subject to possession of certain requirements. The owner must:
- Current a Formal complaint to competent authoritiesBy which it is confirmed that the property has been illegally occupied.
- Provide assurance that the property is Actually unusable and which, above all, produces no income of its own by employment;
- Within the model Amu’s announcement Enter all required data. Documents must be transmitted electronically.
It is important to clarify that mere reporting to the competent authorities is not sufficient to obtain an exemption, which becomes valid only after the presentation of the IMU declaration.
Reporting an encroached property, how to do it
The first step – and certainly the most important – is to be able to take advantage of the IMU exemption on an occupied property Report to competent authoritiesTo regain possession of the property, the owner has some remedies to resort to:
- An out stay Complaint of trespass to land or buildings According to Article 633 of the Pakistan Penal Code or Trespass Article 614 of the Penal Code, according to the second paragraph;
- apply to the court for proceedings to restore possession;
- Proceed with the claim process.
One solution does not automatically exclude the other: the owner can initiate them at the same time. To access the IMU’s immunity, whatever it may be, it is sufficient to advance the first of the three points we mentioned earlier.
The properties were illegally occupied.
To getImmunity It is important to file a report with the competent authorities: It is important to do this when you come to know that a property has been illegally occupied.
The operation is important because it allows the authorities to begin the necessary investigations. and, at a later stage, proceed with the final indictment of the occupier, against which the judge may, on a case-by-case basis, impose a sanction or fine.
However, the release of occupied property is not allowed in the complaint. This procedure does not allow the judge to order the occupier to vacate the property in favor of the lien holder.
Restoration for release of occupied property
If on the one hand what we have seen so far is enough to get the IMU exemption for the occupied properties, on the other hand it is not enough to get their repossession.
The next step to take is to get it. Restitution of illegally occupied property: To get it one must file a reinstatement action, which must be initiated within one year of employment. To obtain a sentence of restoration of possession it is necessary to show that prior to possession The seized property was in possession.: We are talking about ownership, not ownership. This means that the request can be sent not only by the owner, but also by the legitimate owner.
After obtaining a repossession sentence, if the occupier refuses to vacate the property, it may be possible to contact a judicial officer who will possibly be able to vacate the property with the assistance of the police.
Amu announcement for occupied houses
An important operation has to be completed to get the exemption. Amu Declaration FormWhich should be completed directly following the instructions provided by the Ministry of Finance. The areas that need attention are within this. Quadro Awhich is specific to Imu’s immunity:
- Campo 15: Must be a pointer inside the number. 1. This explains the exemption due to non-availability of the property.
- Campo 22: refers to the legal matter that essentially determines possession, such as trespass or assault;
- Field 23 and 24: Represent the authority in which the complaint was filed and its date.
It is important not to make mistakes while filling out the document as you can. Risk of losing IMU exemption for tax period.
June 30, 2025 is the deadline for electronic submission of IMU declarations for properties occupied in the 2024 tax period. We remind you that even those who have already submitted it in the previous period and are not in the current situation. If changed they must be resubmitted.
Communication with recipient municipality
In order to get IMU exemption it is necessary to indicate in the declaration. Recipient MunicipalityBecause property responsibilities are managed at the municipal level. Providing accurate details helps the organization monitor which properties are exempt from tax and verify that declarations comply with applicable legislation.
We remind you that the municipalities have the right to verify the actual existence of the conditions that determined the exemption of the IMU. If the information provided is false or incorrect, the exemption is revoked and the entity may request refund of tax.
