Overview of the GST Returns Filing Structure Regular taxpayers. Sec. Use this one-stop resource and never miss a payment again! July 9, 2020 | 2020-R-0020 Issue Explain Connecticuts real estate conveyance tax. You will receive an email confirmation following your payment. The first payment is due November 1, and is late after December 10. The office generated approximately $1,420 in copying fees (e.g. Most state programs available in January; release dates vary by state. copies of property record cards, tax maps, etc.) Every dollar you deserve. In the US, income tax was introduced in 1862 to help raise money during the Civil War. There is a tax on personal property called personal property tax, which isnt the same. for 2016, including sales of grand list CD's, and other custom queries that was turned into the city's General Fund. In San Diego County, you pay your property tax bill in 2 equal installments. LEGAL NOTICE Notice is hereby given that the Zoning Board of Appeals of Somers, CT will hold a public hearing and meeting on Tuesday, December 8, 2020, at 7:00 P.M. via Teleconference to consider the following: PUBLIC HEARING: #20-010 Renee Rumore, 220 Billings Road, Somers, CT, seeking a variance from section 214-98 of the Somers [] Ensure you are using the 2020 form to properly calculate the amount of interest due. Corporation taxes (16% of ETR) represents most of the balance (to 95% of ETR), but Ireland's Corporate Tax System (CT) is a central part of Ireland's economic model. The 2019 income tax filing and payment deadlines for all taxpayers who file and pay their Federal income taxes on April 15, 2020, are automatically extended until July 15, 2020. The second installment is due February 20, or is late after April 10. You may use Form CT-2210 to calculate and report any interest due with your return. The funds generated from real estate taxes (or real property taxes) are typically used to help pay for local and state services. Sec. The CT ALERT Emergency notification system, enables state and local 911 emergency communication centers to provide essential information quickly in a variety of emergency situations. Table 1 lists the states that impose these taxes. Since I have rental property, TurboTax keeps my records from year to year, making filing taxes easy. EIG taxes are imposed on transfers of property, either upon the property owners death or during his or her lifetime. The First Amendment (Amendment I) to the United States Constitution prevents the government from making laws that regulate an establishment of religion, or that prohibit the free exercise of religion, or abridge the freedom of speech, the freedom of the press, the freedom of assembly, or the right to petition the government for redress of grievances. Copy and paste this code into your website. July 15, 2020. 15 in October 2006 to help build upon efforts to revitalize cities, preserve the unique charm of our state and build livable, economically strong communities while protecting our natural resources for the Personal Property Tax. Echeck: $0.95 cents. Every deduction found. Florida property tax due dates depend on the county within Florida. Connecticut Internal Revenue Service P.O. If you are an employee, your employer withholds income taxes from each paycheck based on a completed W-4 Form. S corporations and partnerships are generally not taxable and cannot take the deduction themselves. On the other hand, the rest of the taxpayers had an option The 2019 income tax filing and payment deadlines for all taxpayers who file and pay their Federal income taxes on April 15, 2020, are automatically extended until July 15, 2020. Offer valid for returns filed 5/1/2020 - 5/31/2020. Tax Interest & Fees. A3. Your mortgage lender might pay your real estate taxes from an escrow account. 3-12a. Personal property refers to items that are mobile, rather than real property thats fixed. H and R block Skip to content. State e-file for business returns only available in CA, CT, MI, NY, VA, WI ; Additional state programs are extra. 319 WINONA CT: Address 2: Address 3: AUBURNDALE FL 33823-2081: Site Address. The very first income tax was paid in England at the beginning of the 15th century in 1404, to be precise. Usually, that's enough to take care of your income tax obligations. What are EIG Taxes? June 26, 2020: Order amending the list of reportable diseases, emergency illnesses, and health conditions to include hospitalizations due to COVID-19: June 12, 2020: Order regarding parental in-person visitation of minors in certain long-term care facilities: June 9, 2020: Order regarding patients with disabilities in health care facilities The second installment is due February 20, or is late after April 10. The new cap, which was approved as part of the state budget in May, lowered the amount each municipality can charge for taxes on motor vehicles. If so, theyll send you Form 1098. Since I have rental property, TurboTax keeps my records from year to year, making filing taxes easy. FreeTaxUSA supports all common tax forms for free. What are EIG Taxes? Since I have rental property, TurboTax keeps my records from year to year, making filing taxes easy. The COVID-related Tax Relief Act of 2020 extended the period during which self-employed individuals can claim these credits from April 1, 2020, through March 31, 2021. Personal Property Tax. Information on how to pay your tax bills, when property taxes are due, and when taxes become delinquent. Florida property tax due dates depend on the county within Florida. June 26, 2020: Order amending the list of reportable diseases, emergency illnesses, and health conditions to include hospitalizations due to COVID-19: June 12, 2020: Order regarding parental in-person visitation of minors in certain long-term care facilities: June 9, 2020: Order regarding patients with disabilities in health care facilities Box 37007 Hartford, CT 06176-7007; Delaware Internal Revenue Service P.O. Estate taxes apply to the taxable value Table 1: of a The CT ALERT Emergency notification system, enables state and local 911 emergency communication centers to provide essential information quickly in a variety of emergency situations. Sec. Payment by lessees of personal property taxes under reimbursement arrangements constitute part of total amount of payment received for rental of personal property and are subject to the sales tax. Learn more about Florida property taxes with help from the tax pros at H&R Block. Entities required to pay franchise tax by EFT FIRST Extension. This relief applies to all individual returns, trusts, and corporations. You can deduct up to $10,000 (or $5,000 if married filing separately) of state and local taxes, including property taxes. A3. DPS 2020 Task Force; Resources. On the other hand, the rest of the taxpayers had an option FreeTaxUSA supports all common tax forms for free. The minimum penalty for a delinquent tax return is $50. July 9, 2020 | 2020-R-0020 Issue Explain Connecticuts real estate conveyance tax. Copy and paste this code into your website. 3-12a. 15 in October 2006 to help build upon efforts to revitalize cities, preserve the unique charm of our state and build livable, economically strong communities while protecting our natural resources for the The tax has a state and municipal component and ranges from 1% to 2.75% 3-12a. Offer valid for returns filed 5/1/2020 - 5/31/2020. This form will report any real estate taxes you paid. TurboTax Self-Employed Online tax software is the perfect tax solution for independent contractors, freelancers, and business owners for preparing your income taxes. for 2016, including sales of grand list CD's, and other custom queries that was turned into the city's General Fund. Echeck: $0.95 cents. When Taxes are Due. Glendora1976 - NC Box 37007 Hartford, CT 06176-7007; Delaware Internal Revenue Service P.O. Webfile to make their payment on or before the due date. Box 1300, Charlotte, NC 28201-1300; Georgia Internal Revenue Service, P.O. "I have been using TurboTax for a few years and appreciate how easy it is to use and navigate through the different forms. Nov. 15 is the extended due date. If so, theyll send you Form 1098. Items Value: Land Classified Value: $0.00: tax threshold ranks 9th for 2020 and its 12% top rate ties with Maine as the lowest. Before sharing sensitive information, make sure you're on a federal government site. Box 1300, Charlotte, NC 28201-1300; Georgia Internal Revenue Service, P.O. Estate taxes apply to the taxable value Table 1: of a In addition to the appointments authorized under section 3-13a, the Treasurer may appoint, as the Treasurer determines is necessary, officers and other investment-related personnel in other divisions of the office of the Treasurer, with the approval of the Commissioner of Administrative Services and You must have filed your return within 3 years of the return due date to claim a refund. But if you are self-employed or make money on your investments or rental property, you may need to make estimated tax payments every quarter, rather than wait until you file Form CT-2210, Underpayment of Estimated Tax by Individuals, Trusts, and Estates, has been updated for the 2020 tax year to account for these deadline extensions. Summary State law generally requires a person who sells real property for at least $2,000 to pay a tax on the propertys conveyance. Go. You must have filed your return within 3 years of the return due date to claim a refund. The COVID-related Tax Relief Act of 2020 extended the period during which self-employed individuals can claim these credits from April 1, 2020, through March 31, 2021. Every deduction found. However, all S corporations and partnerships report each shareholder's or partner's share of QBI items, W-2 wages, UBIA of qualified property, qualified REIT dividends and qualified PTP income, and whether or not a trade or business is a specified service trade or business Taxation in Ireland in 2017 came from Personal Income taxes (40% of Exchequer Tax Revenues, or ETR), and Consumption taxes, being VAT (27% of ETR) and Excise and Customs duties (12% of ETR). July 15, 2020. Entities that paid $10,000 or more in franchise taxes in the previous state fiscal year are required to pay using EFT. Information on how to pay your tax bills, when property taxes are due, and when taxes become delinquent. This is done through the discovery, data collection, and valuation of all property on the Grand List. The funds generated from real estate taxes (or real property taxes) are typically used to help pay for local and state services. H and R block Skip to content. The first payment is due November 1, and is late after December 10. This report updates OLR Report 2017-R-0107. Overview of the GST Returns Filing Structure Regular taxpayers. Real property taxes in California are due on Nov. 1 each year, if you do not pay it as part of your mortgage. FreeTaxUSA Prior Year Features 2018, 2019, and 2020 tax returns. Deducting Property Taxes for Real Estate Where to Look. Form CT-2210, Underpayment of Estimated Tax by Individuals, Trusts, and Estates, has been updated for the 2020 tax year to account for these deadline extensions. Real property taxes in California are due on Nov. 1 each year, if you do not pay it as part of your mortgage. Glendora1976 - NC Payment by lessees of personal property taxes under reimbursement arrangements constitute part of total amount of payment received for rental of personal property and are subject to the sales tax. Before sharing sensitive information, make sure you're on a federal government site. Weve collected for you all property taxes due dates by states. Section 1101 of the Families First Coronavirus Response Act (7 U.S.C. TurboTax Self-Employed Online tax software is the perfect tax solution for independent contractors, freelancers, and business owners for preparing your income taxes. Federal government websites often end in .gov or .mil. Box 1300, Charlotte, NC 28201-1300; Georgia Internal Revenue Service, P.O. LEGAL NOTICE Notice is hereby given that the Zoning Board of Appeals of Somers, CT will hold a public hearing and meeting on Tuesday, December 8, 2020, at 7:00 P.M. via Teleconference to consider the following: PUBLIC HEARING: #20-010 Renee Rumore, 220 Billings Road, Somers, CT, seeking a variance from section 214-98 of the Somers [] I use to dread filing taxes, the head-ache, using TurboTax has made filing taxes a breeze." You will receive an email confirmation following your payment. Go. A3. You must file a tax return for each reporting period, even if you did not rent your property and no tax is due. The due date for filing is discussed in chapter 7. Federal government websites often end in .gov or .mil. You may use Form CT-2210 to calculate and report any interest due with your return. The Office of Responsible Growth (ORG) is a unit within the Intergovernmental Policy and Planning Division that was created by Governor Rells Executive Order No. Go. Only returns filed using TouristExpress on or before the due date will be eligible for a collection allowance of up to $30. The COVID-related Tax Relief Act of 2020 extended the period during which self-employed individuals can claim these credits from April 1, 2020, through March 31, 2021. Offer valid for returns filed 5/1/2020 - 5/31/2020. Most state programs available in January; release dates vary by state. You will receive an email confirmation following your payment. The due date for filing is discussed in chapter 7. Echeck: $0.95 cents. But if you are self-employed or make money on your investments or rental property, you may need to make estimated tax payments every quarter, rather than wait until you file We Cover All Major Tax Situations. This relief applies to all individual returns, trusts, and corporations. When Taxes are Due. What are EIG Taxes? S corporations and partnerships are generally not taxable and cannot take the deduction themselves. A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or national), and tax compliance refers to policy actions and individual behaviour aimed at ensuring that taxpayers are paying the right amount TurboTax Self-Employed Online tax software is the perfect tax solution for independent contractors, freelancers, and business owners for preparing your income taxes. Entities that paid $10,000 or more in franchise taxes in the previous state fiscal year are required to pay using EFT. Legal Notice of Taxes Due; Make a Payment Here; Mobile Home Information; Online Bill Payment; Record property transfers and update assessment records and maps for splits or subdivision of land. Estate taxes apply to the taxable value Table 1: of a Address 1: 319 WINONA CT : Use the Property Tax Estimator to estimate taxes for this account. We Cover All Major Tax Situations. Ensure you are using the 2020 form to properly calculate the amount of interest due. The Office of Responsible Growth (ORG) is a unit within the Intergovernmental Policy and Planning Division that was created by Governor Rells Executive Order No. July 15, 2020. State e-file for business returns only available in CA, CT, MI, NY, VA, WI ; Additional state programs are extra. Box 37007 Hartford, CT 06176-7007; Florida Internal Revenue Service, P.O. It was adopted on December 15, This report updates OLR Report 2017-R-0107. A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or national), and tax compliance refers to policy actions and individual behaviour aimed at ensuring that taxpayers are paying the right amount H and R block Skip to content. DPS 2020 Task Force; Resources. However, all S corporations and partnerships report each shareholder's or partner's share of QBI items, W-2 wages, UBIA of qualified property, qualified REIT dividends and qualified PTP income, and whether or not a trade or business is a specified service trade or business Form CT-2210, Underpayment of Estimated Tax by Individuals, Trusts, and Estates, has been updated for the 2020 tax year to account for these deadline extensions. When Do You Have to Pay Florida Property Taxes? The GST returns in forms GSTR-1 and GSTR-3B are to be filed by businesses and professionals registered under GST every month if their annual aggregate turnover during the financial year exceeds Rs.5 crore (Was Rs.1.5 crore up to December 2020). When Taxes are Due. Connecticut Internal Revenue Service P.O. I use to dread filing taxes, the head-ache, using TurboTax has made filing taxes a breeze." Usually, that's enough to take care of your income tax obligations. Box 37007 Hartford, CT 06176-7007; Florida Internal Revenue Service, P.O. Box 37007 Hartford, CT 06176-7007; Delaware Internal Revenue Service P.O. Ensure you are using the 2020 form to properly calculate the amount of interest due. The very first income tax was paid in England at the beginning of the 15th century in 1404, to be precise. Address 1: 319 WINONA CT : Use the Property Tax Estimator to estimate taxes for this account. Appointment of officers and investment-related personnel. Tax Interest & Fees. DPS 2020 Task Force; Resources. Summary State law generally requires a person who sells real property for at least $2,000 to pay a tax on the propertys conveyance. This form will report any real estate taxes you paid. This form will report any real estate taxes you paid. The funds generated from real estate taxes (or real property taxes) are typically used to help pay for local and state services. The First Amendment (Amendment I) to the United States Constitution prevents the government from making laws that regulate an establishment of religion, or that prohibit the free exercise of religion, or abridge the freedom of speech, the freedom of the press, the freedom of assembly, or the right to petition the government for redress of grievances. Webfile to make their payment on or before the due date. US Tax Facts. "I have been using TurboTax for a few years and appreciate how easy it is to use and navigate through the different forms. We Cover All Major Tax Situations. Use this one-stop resource and never miss a payment again! In the US, income tax was introduced in 1862 to help raise money during the Civil War. Your mortgage lender might pay your real estate taxes from an escrow account. The tax has a state and municipal component and ranges from 1% to 2.75% Table 1 lists the states that impose these taxes. It was adopted on December 15, The .gov means it's official. The First Amendment (Amendment I) to the United States Constitution prevents the government from making laws that regulate an establishment of religion, or that prohibit the free exercise of religion, or abridge the freedom of speech, the freedom of the press, the freedom of assembly, or the right to petition the government for redress of grievances. This report updates OLR Report 2017-R-0107. Weve collected for you all property taxes due dates by states. for 2016, including sales of grand list CD's, and other custom queries that was turned into the city's General Fund. 2 CA 303. Residents of more than 70 municipalities in Connecticut expected lower car tax bills after the new cap on property taxes on motor vehicles went into effect July 1, lowering it from 45 mills to 32.46 mills. Legal Notice of Taxes Due; Make a Payment Here; Mobile Home Information; Online Bill Payment; Record property transfers and update assessment records and maps for splits or subdivision of land. In San Diego County, you pay your property tax bill in 2 equal installments. Every dollar you deserve. 2020: Land Value: Building Value: Misc. copies of property record cards, tax maps, etc.) In addition to the appointments authorized under section 3-13a, the Treasurer may appoint, as the Treasurer determines is necessary, officers and other investment-related personnel in other divisions of the office of the Treasurer, with the approval of the Commissioner of Administrative Services and On the other hand, the rest of the taxpayers had an option However, all S corporations and partnerships report each shareholder's or partner's share of QBI items, W-2 wages, UBIA of qualified property, qualified REIT dividends and qualified PTP income, and whether or not a trade or business is a specified service trade or business Legal Notice of Taxes Due; Make a Payment Here; Mobile Home Information; Online Bill Payment; Record property transfers and update assessment records and maps for splits or subdivision of land. The CT ALERT Emergency notification system, enables state and local 911 emergency communication centers to provide essential information quickly in a variety of emergency situations. Your mortgage lender might pay your real estate taxes from an escrow account. The office generated approximately $1,420 in copying fees (e.g. The .gov means it's official. There is a tax on personal property called personal property tax, which isnt the same. Only returns filed using TouristExpress on or before the due date will be eligible for a collection allowance of up to $30. If so, theyll send you Form 1098. Section 1101 of the Families First Coronavirus Response Act (7 U.S.C. FreeTaxUSA supports all common tax forms for free. Before sharing sensitive information, make sure you're on a federal government site. The due date for filing is discussed in chapter 7. Payment by lessees of personal property taxes under reimbursement arrangements constitute part of total amount of payment received for rental of personal property and are subject to the sales tax. The Office of Responsible Growth (ORG) is a unit within the Intergovernmental Policy and Planning Division that was created by Governor Rells Executive Order No. Personal property refers to items that are mobile, rather than real property thats fixed. You must file a tax return for each reporting period, even if you did not rent your property and no tax is due. Personal property refers to items that are mobile, rather than real property thats fixed. Personal Property Tax. The new cap, which was approved as part of the state budget in May, lowered the amount each municipality can charge for taxes on motor vehicles. The new cap, which was approved as part of the state budget in May, lowered the amount each municipality can charge for taxes on motor vehicles. 45 Fort Hill Road, Groton CT 06340 Phone: 860-441-6660 Fax: 860-441-6678 email: mgardner@groton-ct.gov The Assessment Divisions job is to ensure that the Towns tax base is distributed fairly and accurately. 45 Fort Hill Road, Groton CT 06340 Phone: 860-441-6660 Fax: 860-441-6678 email: mgardner@groton-ct.gov The Assessment Divisions job is to ensure that the Towns tax base is distributed fairly and accurately. In the US, income tax was introduced in 1862 to help raise money during the Civil War. FreeTaxUSA Prior Year Features 2018, 2019, and 2020 tax returns. Corporation taxes (16% of ETR) represents most of the balance (to 95% of ETR), but Ireland's Corporate Tax System (CT) is a central part of Ireland's economic model. The minimum penalty for a delinquent tax return is $50. The .gov means it's official. Box 37007 Hartford, CT 06176-7007; Florida Internal Revenue Service, P.O. In addition to the appointments authorized under section 3-13a, the Treasurer may appoint, as the Treasurer determines is necessary, officers and other investment-related personnel in other divisions of the office of the Treasurer, with the approval of the Commissioner of Administrative Services and You can deduct up to $10,000 (or $5,000 if married filing separately) of state and local taxes, including property taxes. EIG taxes are imposed on transfers of property, either upon the property owners death or during his or her lifetime. State e-file for business returns only available in CA, CT, MI, NY, VA, WI ; Additional state programs are extra. Only returns filed using TouristExpress on or before the due date will be eligible for a collection allowance of up to $30. Webfile to make their payment on or before the due date. Article 21: Upon the expiry of the term of the Tenancy Contract, the Tenant must surrender possession of the Real Property to the Landlord in the same condition in which the Tenant received it at the time of entering into the Tenancy Contract except for ordinary wear and tear or for damage due to reasons beyond the Tenants control. Deducting Property Taxes for Real Estate Where to Look. 2 CA 303. Pay Your Taxes; Active Bids; Agendas, Minutes, Forms & Notices Property tax 2.95%, water and sewer $5.95 per transaction maximum $500 per transaction. If you are an employee, your employer withholds income taxes from each paycheck based on a completed W-4 Form. You can deduct up to $10,000 (or $5,000 if married filing separately) of state and local taxes, including property taxes. 2020: Land Value: Building Value: Misc. 45 Fort Hill Road, Groton CT 06340 Phone: 860-441-6660 Fax: 860-441-6678 email: mgardner@groton-ct.gov The Assessment Divisions job is to ensure that the Towns tax base is distributed fairly and accurately. Weve collected for you all property taxes due dates by states. Glendora1976 - NC The very first income tax was paid in England at the beginning of the 15th century in 1404, to be precise. You must file a tax return for each reporting period, even if you did not rent your property and no tax is due. 2 CA 303. The 2019 income tax filing and payment deadlines for all taxpayers who file and pay their Federal income taxes on April 15, 2020, are automatically extended until July 15, 2020. Learn more about Florida property taxes with help from the tax pros at H&R Block. I use to dread filing taxes, the head-ache, using TurboTax has made filing taxes a breeze." Every deduction found. Items Value: Land Classified Value: $0.00: FreeTaxUSA Prior Year Features 2018, 2019, and 2020 tax returns. Address 1: 319 WINONA CT : Use the Property Tax Estimator to estimate taxes for this account. Tax Interest & Fees. The office generated approximately $1,420 in copying fees (e.g. June 26, 2020: Order amending the list of reportable diseases, emergency illnesses, and health conditions to include hospitalizations due to COVID-19: June 12, 2020: Order regarding parental in-person visitation of minors in certain long-term care facilities: June 9, 2020: Order regarding patients with disabilities in health care facilities Taxation in Ireland in 2017 came from Personal Income taxes (40% of Exchequer Tax Revenues, or ETR), and Consumption taxes, being VAT (27% of ETR) and Excise and Customs duties (12% of ETR). In San Diego County, you pay your property tax bill in 2 equal installments. S corporations and partnerships are generally not taxable and cannot take the deduction themselves. If you are an employee, your employer withholds income taxes from each paycheck based on a completed W-4 Form. 15 in October 2006 to help build upon efforts to revitalize cities, preserve the unique charm of our state and build livable, economically strong communities while protecting our natural resources for the Box 931100, Louisville, KY 40293-1100 Table 1 lists the states that impose these taxes. The first payment is due November 1, and is late after December 10. Article 21: Upon the expiry of the term of the Tenancy Contract, the Tenant must surrender possession of the Real Property to the Landlord in the same condition in which the Tenant received it at the time of entering into the Tenancy Contract except for ordinary wear and tear or for damage due to reasons beyond the Tenants control. US Tax Facts. Box 931100, Louisville, KY 40293-1100 Nov. 15 is the extended due date. Information on how to pay your tax bills, when property taxes are due, and when taxes become delinquent. Use this one-stop resource and never miss a payment again! Pay Your Taxes; Active Bids; Agendas, Minutes, Forms & Notices Property tax 2.95%, water and sewer $5.95 per transaction maximum $500 per transaction. When Do You Have to Pay Florida Property Taxes? The GST returns in forms GSTR-1 and GSTR-3B are to be filed by businesses and professionals registered under GST every month if their annual aggregate turnover during the financial year exceeds Rs.5 crore (Was Rs.1.5 crore up to December 2020). The second installment is due February 20, or is late after April 10. This is done through the discovery, data collection, and valuation of all property on the Grand List. Entities required to pay franchise tax by EFT FIRST Extension. Entities that paid $10,000 or more in franchise taxes in the previous state fiscal year are required to pay using EFT. Items Value: Land Classified Value: $0.00: Deducting Property Taxes for Real Estate Where to Look. Nov. 15 is the extended due date. 319 WINONA CT: Address 2: Address 3: AUBURNDALE FL 33823-2081: Site Address. Corporation taxes (16% of ETR) represents most of the balance (to 95% of ETR), but Ireland's Corporate Tax System (CT) is a central part of Ireland's economic model. July 9, 2020 | 2020-R-0020 Issue Explain Connecticuts real estate conveyance tax. "I have been using TurboTax for a few years and appreciate how easy it is to use and navigate through the different forms. LEGAL NOTICE Notice is hereby given that the Zoning Board of Appeals of Somers, CT will hold a public hearing and meeting on Tuesday, December 8, 2020, at 7:00 P.M. via Teleconference to consider the following: PUBLIC HEARING: #20-010 Renee Rumore, 220 Billings Road, Somers, CT, seeking a variance from section 214-98 of the Somers [] Article 21: Upon the expiry of the term of the Tenancy Contract, the Tenant must surrender possession of the Real Property to the Landlord in the same condition in which the Tenant received it at the time of entering into the Tenancy Contract except for ordinary wear and tear or for damage due to reasons beyond the Tenants control.

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