What about submitting tax declarations for the units of an owner who owns only the building without owning the land, because the seller sold out the unit without the right of the buyer to own the land (only usufructuary right) such as the lands of the Arm
A tax declaration is submitted for the unit you own, and if you have only the usufructuary right, a tax declaration is to be submitted for the unit as being the user of this unit.
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.