Does the taxpayer have the right to appeal against the rental value estimations (the tax base) and the tax notified with? And how?
In case the taxpayer considers that rental value specified by the survey and estimated committees, and hence the tax, is overestimated and unsatisfactory, the taxpayer has the right, first, to appeal committees before the appeal created according to this law in each governorate, second, the taxpayer has also the right to resort to administrative justice.
Taxpayer has to present his appeal to the directorate or tax office and to pay an insurance of L.E 50.
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.