How can the owner who has several units in one building submit the tax declaration? And how can the tax declaration of an owner, who has only one unit in the same building, be submitted?
Each owner of a building or a unit in a building is obliged to submit a tax declaration of his/her property. As for the owner of several units in a building, he/she has to submit only one tax declaration and several forms equal to the number of units he/she owns (page 5 of the tax declaration). The owner of one unit is to submit only one tax declaration for 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.