Will there be delay fines for the years the taxpayer did not pay the tax in case the taxpayer is informed of the tax after survey and estimation at a date later to that of tax maturity?
In case of the delay in levying the tax, it is paid in installments over periods equal to those of delay. No delay fine is to be levied in this case.
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.