What is the common practice in case the de-taxation reason is no longer exist?
If the de-taxation reason is no longer exist for any building, the taxpayer should notify the tax office within 60 days as of the de-taxation reason is terminated to re-levy the tax previously imposed on the building as of the beginning of the year following the termination of the de-taxation reason, or else taxpayer is considered a tax dodger and punished with tax evasion penalty stipulated in the law.
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.