The tax report is considered submitted once the documents prepared by a notary and court are filed in the Tax Administration office. A real estate transfer taxpayer is obliged to fill in and file the Real Estate Transfer Report file only if the document is not certified by a public notary or has not been issued by a court or a public institution within the scope of their competences under certain conditions. The competent tax authority issues a Provisional Tax Statement or Tax Statement on the payment of real estate transfer tax.