Legal references ° Law No. 11 of 1997 of February 3, 1997 ° Order No. 1428 of 1997 dated July 13, 1998 ° Order No. 1345 of 2003 dated June 16, 2003 ° Order No. 1185 of 2007 dated May 14, 2007 ° Order No. 1186 of 2007 of May 14, 2007 ° Order No. 1187 of 2007 dated May 14, 2007 Domestic tax - known for built real estate Definition The real estate built in the returned areas is subject to the municipal, residential, or similar areas, which are called "known for built real estate." Payment terms Starting from January, every year. The field of application of information requires the information to: ° Owner of the property ° Useful Mandatory: ° Statistics: Every landlord must declare his property within a publication provided to him by the municipality and distribute it within thirty days, starting from the date of receiving the publication. ° After the counting process: Every owner of the municipality property property must not exceed thirty days. - With all new construction, expansion or upgrading. - All buildings that were vacant, and whose works were signed or that became subject to information on real estate built during the year, according to a change in their use. Duties of contract editors: Every person who is qualified to draft a self-standing building purchase contract requires the seller and buyer to provide the municipality receipt. Real estate exempt from performance ° Built real estate owned by the state and public institutions of an administrative nature or local groups unless warranted. ° Built mosques and real estate built for worship and angular. ° Built real estate owned by foreign countries intended to house administrative or diplomatic interests Provided reciprocity. The basis of the information and its proportions >The information is used on real estate based on 2% of the reference price per square meter for each property multiplied by the area covered by the property. The Ordinance No. 1185 of 14/05/2007 indicated the minimum and maximum reference price per square meter built for each real estate category, and based on the deliberation of the municipal council , it was decided to employ the parameters as follows: Property type Covered area Reference price per square meter built (in dinars) Class 1 area does not exceed 100 m 2 100 Class 2 has an area of more than 100 m 2 and does not exceed 400 m 2 163 Class 3 has an area of more than 200 m 2 and does not exceed 400 m 2 217 Class 4 area exceeds 400 m 2 271 The price ° The percentage of information on real estate based on the level of services provided by the municipality is determined: such as public lighting, paving, and paving of roads. ° It varies according to the services used. Percentage of beneficial services 8% for real estate with three or four services 10% for real estate with three or four services The basis of the information The information is calculated on the establishments of an industrial, commercial or professional character, based on the local raw number of transactions verified by the institutions subject to the information. ° The information is calculated on the basis of income tax for natural persons subject to income tax with the title of profits or corporate tax. Information ratios The percentage of information on establishments of an industrial, commercial or professional nature is set at 0.2% However, this percentage is set at 25% for income tax or corporate tax To confirm: The information on the establishments is not less than the known on the constructed real estate required by the title of the real estate used in the scope of the activity of the institution calculated on the basis of 5% of the reference price per square meter built for each of the items.
