A building owned by heirs, one of the heirs purchased a unit via a contract signed by the rest of the heirs and paid for it, so the unit has become his. Is he obliged to submit a separate tax declaration or should it be within the building tax declaration
The heir is obliged to submit a detailed declaration for the unit he purchased from the other heirs. As for the rest of the building, one of the heirs is to fill in only one tax declaration for the units rented to others as number by using the multiple pages of units' data. For the other units of the building denoted which are sold, the owners of these units are to submit a tax declaration each on his/her own.
The real estate tax is due on the first of January of each year, and it gets two equal installments, the first until the end of June and the second until the end of December of the same year, and the taxpayer may pay it in full on the date of paying the first installment.
Property taxes
The taxpayer is the natural person or the legal person who has the right to own, use or utilize the property, where the tenant is not considered a taxpayer, but is a joint partner with the taxpayer to pay the tax within the approved lease.
Taxpayer
25% of the proceeds of the real estate tax will be directed to the governorates for spending on education and health, and 25% of the entire proceeds will be allocated for the purposes of developing and developing slums.