Local taxes
References:
Law 97-11 of 3/2/1997
Decree No. 431 of 3/3/1997
Decree No. 432 of 3/3/1997
Tax on buildings
Tax land not built
Local taxes - Tax on buildings
Definition:
It is a direct annual tax strike buildings to residential or similar in scope Communal perimeter.
Frequency :
- Annual fee (1st January of each year).
Fields of application are submitted:
- The owner of the building or,
- The usufructuary.
- If the owner or known usufruct the owner or occupier.
Bonds :
* Census: Taxpayers have 30 days to declare the buildings (on a model provided by the County).
* After the census: any taxpayer has 30 days to inform the municipality of: - any new construction, extension, elevation.
- The buildings were empty and which are not.
The period starts from the time work or occupation of the building previously unoccupied.
- Duty editors of acts: It is forbidden to establish acts regarding property subject to the tax on buildings until they have proof of payment of this fee at the time of writing the act.
- The editor of the act is held jointly with the taxpayer for the payment of the fee in case of breach of the above-mentioned requirement.
Exemption :
are exempt include:
buildings belonging to the State. Mosques. The buildings belonging to foreign states (subject to reciprocity) for administrative use diplomatic or so. (Article 3).
The base of
rates
and proportions
:
2% of the reference price for m2 covered set for each class of property, multiplied by the area. The minimum and maximum reference price for m2 covered for each category of buildings are defined by Decree No. 431 of 3/3/1997.
| Category of covered immeubleSurface |
Reference prices Meter Rack (dinar) |
| Class 1Surface not exceeding 100m2 |
100 to 150
|
| Category 2surface exceeding 100m2 and less than 200m2 |
of 151 to 200 |
| Category 3surface exceeding 200m2 and less than 400m2 |
of 201 to 250 |
| Category 4surface than 400m2 |
of 251 to 300 |
* Note: Regarding the municipality of El Kossour, we apply the maximum reference price for m2 covered.
Rate :
fixing: It is fixed on the basis of the level of service to the building by the municipality: the existence of public lighting, paving of sidewalks, paved roads.
Calculation: It varies from 8 to 14% depending on the number of services rendered.
| rate |
Services enjoyed the building |
| 8 % |
Building with one or two services |
| 10 % |
Building benefited by 3 or 4 servicese |
| 12 % |
Building benefited by more than four |
| 14 % |
Building benefited by more than four services and other services that the services listed above. |
Recovery :
It is done by the recipient of Finance through a role established by the Commune.
Penalty :
1.25% per month or fraction of months late.
Litigation:
Opposition: Taxpayers can submit their objections in writing and supported by any evidence to the review commission in a timely one month after receiving the role.
Local taxes - Tax on land-built Frequency
Annual tax (1st January of each year).
Fields of application are submitted:
The owner of the building or the beneficiary. If the owner or known usufruct the owner or occupier.
Bonds :
* Census: Taxpayers have 30 days to declare the buildings (on a model provided by the County). After the census: any taxpayer has 30 days to inform the municipality of: - any new construction, extension, elevation.
- The buildings were empty and which are not.
The period starts from the time work or occupation of the building previously unoccupied.
* Duty editors of acts: It is forbidden to establish acts regarding property subject to the tax on buildings until they have proof of payment of this fee at the time of writing the act.
The editor of the act is held jointly with the taxpayer for the payment of the fee in case of breach of the above-mentioned requirement.
Exemption :
Are exempt from tax:
- the unbuilt land adjacent pens to buildings and gardens used for these buildings. Agricultural land. The land located in areas stricken areas prohibited to build.
- The land in industrial zones, housing, tourism and areas for artisanal or professional use and off in accordance with the laws and regulations in force until they have been the subject of transfer by the developer.
* The base of rates and proportions:
0.3% of the actual market value of the land.
In the absence of market value: tax is payable per m2 according to a tariff, depending urban areas demarcated by the urban development plan.
The amount of the fee for each zone is determined as follows:
| Area |
The tax per m2 / D |
| Area high-density urban |
0,300 |
| Areas to medium density urban |
0,090 |
| Low-density area to urban |
0,030 |
Recovery :
It is done by the recipient of Finance through a role established by the Commune.
Penalty :
1.25% per month or fraction of months late.
Litigation :
Opposition: Taxpayers can submit their objections in writing and supported by any evidence to the review commission in a timely one month after receiving the role.
