Real – Estate Taxation Authority (RTA) was established in 1883 and is considered the oldest taxation institution in Egypt. It is also the most widespread as the institutional building for RTA covers about 6000 villages and hamlets; in addition to the rest of all cities in Egypt .
RTA technically supervises the implementation of various laws in the fields of agricultural lands tax, building tax, and tax imposed on amusement centers and any other related taxes and fees. This is carried out through technically supervising the works of 27 directorates in the various governorates .
Due to the long histroy of RTA which exceeds 110 years, and the wide coverage for the whole country, an amazingly vast amount of data on real-estate wealth and utilization of real-estates has accumlated and included in the documents and records existing in about 300 branch offices, which gives indications about RTA .
Providing the integration of information on real-estate wealth with the information available in the other authorities, we can have good indicators about RTA functions and highlight the economic activities being practiced therein. This can be invested in defining tax community without getting into taxation survey issues. Hence, the main target of the real-estate (RT) information system is to provide a mechanism to link the information to the place of the taxpayer .
We can say that the main target of RT information system is to link the information to the place of the taxpayer, and find a kind of coordination and integration among all administrative authorities that deal with taxpayers .
an amazingly vast amount of data on real-estate wealth and utilization of real-estates has accumlated :
- Handling the quality partial separation when a taxpayer deals with more than one branch office due to the multiplicity of activities in one geographical region .
- Handling the geographical partial separation to know the activites of one taxpayer whose activity extends to multiple geographical regions .
- Handling the taxation partial separation emerging due to the taxpyer’s submission to more than one taxation dealing for the same activity .
- Creating a model that defines the relationships between the taxation system and the other instituitions that handling the same geographical spot (Real-Estate Publicity Authority/ Egyptian Survey Authority/ commercial records/ utilities…etc) .
- Considering the possibility of creating a three- diemension information structure :
- dimension of place .
- dimension of the building above this place .
- the third dimension relates to the economic activity being practiced inside this building .
- Considering the legislation of real-estates (buildings and agricultural lands) to come out with one law based on the three- dimension information structure .
The real – estate taxation system includes the following :
- buildings .
- agricultural lands .
- amusement centers .