Law specifies the cases of tax evasion as follows:
- Submitting false or incorrect papers or documents to survey and estimation committee or appeal committee, Revealing incorrect data when attending for discussion before these committees indenting to influence their decisions.
- Submitting false documents with intent to wrongfully benefit from the tax exemption
- Refusing to declare the termination of tax exemption reason
- Submitting incorrect documents that may unrightfully lead to de-taxation decision
- a criminal proceeding should not be initiated on the previous crimes except on a written request by the Minister or a delegate.
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.