When is the tax due?
Tax is annual and it is due according to this law as of 1st January of the year following taking into procedures of levying and collecting tax. The tax is collected in two equal installments. The first installment is due till the end of July, the second till the end of December of the same year. The taxpayer may pay it in full at the date of the first installment, taking into knowledge that the tax value is unchanged for five years, then re-evaluation is considered after this period ends, in case any changes occur that may affect the rental value (tax base) with increase or decrease.
Where should the real-estate tax be paid?
As per this law, the tax debt falls due and is to be paid at the real-estate directorates in governorates and the affiliated branch offices with no need to a claim at the debtor's residence.
How could the taxpayer pay the tax if he/she can't move from one place to another?
As per this law, the tax debt is originally due at the real-estate directorates and the affiliated branch offices with no need to a claim at the debtor's residence. However, in consideration of all special health, humanitarian and social circumstances, the debtor may authorize someone else other than him/herself to go to the competent branch office to pay the tax. The tax could also be paid via a postal money order or a bank check. RETA is currently constructing a payment system via the internet or the visa card; besides, the tax collector goes to the debtor's residence to take the tax if the taxpayer is not able to visit the directorate or the branch office to pay the tax.
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