Notary as the payer on the basis of separate regulations, collects taxes. Notaries shall be liable:

1) the tax on donations made by notarial act, or contained in this form of contract

compulsory portion or settlement in the matter,

2) Tax on civil law transactions effected in the form of a notarial deed.

The notary is obliged to make to make a civil action (eg sales, exchanges, establishment of mortgage,

articles of association, capital increase) to the prior payment of the tax.

Notary taxes collected to the competent tax office.

If the notarial act is an application for entry in the land register, it is subject to court fee, which

takes a notary

from applicants and selects the notarial act amount of collected court fees.

In this case, the notary must also draw up a deed subject to the prior

payment of fees to be paid by the court. Notary fees collected to the competent judicial District Court.

Generally the fees indicated in the notarial act thus includes in addition to pay the notary also

downloaded his taxes and court fees.

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