For more than twenty years, from January 1, 1994 to December 31, 2016, the taxation of inheritance and gifts was regulated by the Law on Financing Units of Local and Regional Self-Government (Official Gazette 117/93-115/16). As of January 1, 2017, the provisions related to taxation of inheritance and gifts were deleted from the Law on Financing, and in the part that refers to taxpayers, the subject of taxation and the tax base, the contents were unchanged and taken over by the new Law on Local Taxes (Official Gazette 115/16) which entered into force on that date. An important novelty of the last tax reform is the complete relief of citizens from the obligation to report the occurrence of tax liability, which is now carried out ex officio. Namely, now the tax on inheritances and gifts is considered to be reported when the notary public, court or other body that makes documents or decisions on the acquisition of movable property, submits these documents to the competent tax authority. Exceptionally, if the document on the sale of movable property has not been certified by a notary public or issued by a court or other public law body, the taxpayer is obliged to deliver it to the competent tax authority within 30 days from the date of its creation (Article 45 of the Local Taxes Act).