Municipalities and Housing: Fines for violators of white lands reach 100% – Urgent

White Land Fees System

The Ministry explained that the draft regulation comes as part of its ongoing efforts to regulate the market for white lands and vacant real estate, and to ensure that taxpayers adhere to regulatory requirements, which reflects positively on the stability of the real estate market, and reduces the phenomena of monopoly and unproductive speculation that affect the availability of land. And residential units.

The regulations set out a number of general controls related to the application of fines, as it obligated the taxpayer to pay all fines due on the land before completing any procedure to transfer its ownership in the event that he wishes to sell it, provided that the fines are paid within a period not exceeding thirty days from the date of notification of the taxpayer, and it also stipulated that the value of the fines should not exceed in all cases 100% of the value of the fee during one billing cycle.

It confirmed The Ministry states that the decision to impose the fine shall be issued by the competent committee, including the type of violation, the value of the fine, the date it was imposed, and the last date for its payment, while providing the taxpayer with the right to appeal the committee’s decision before the competent administrative court in accordance with the approved statutory procedures.

Detail of violations and penalties

The regulations addressed the concept of repeating the violation, clarifying that the violation is considered repeated if the taxpayer has more than one plot of land subject to the fee in more than one billing cycle, The same description of the violation applies to it.

While the violation is not considered a duplicate if it is imposed during one billing cycle on more than one land, provided that the fine is imposed on each land independently.

With regard to detailing the violations and penalties, the regulations stipulate that the first violation is the taxpayer’s failure to submit the necessary documents and data related to his land subject to the application within the statutory periods, if the taxpayer is the owner of the land himself when Billing date.

A progressive fine

The regulations set a progressive fine that starts at 5% of the value of the invoice subject to the violation the first time, and increases to 10% the second time, then 20% the third time, reaching 50% the fourth time.

As for the second violation, it relates to the taxpayer’s failure to submit the necessary documents and data related to his land subject to the application within the statutory periods, if the taxpayer was Other than the owner of the land on the billing date, with the land owner not being registered in the program before the start of the billing cycle.

In this case, the regulations imposed a fine of 15% of the value of the invoice the first time, 30% the second time, and 60% the third time, provided that it reaches 100% of the value of the invoice subject to the violation the fourth time.

Development or construction work

The regulation also stipulates the violation. The third is the taxpayer’s evasion of submitting the necessary documents related to the land subject to the application within the statutory periods, in the event that he registers the landowner after the end of the billing cycle.

The Ministry set a fine of 30% of the value of the invoice the first time, rising to 60% the second time, and reaching 100% the third time.

With regard to the fourth violation, the regulations made it clear that it is the failure to complete development or construction work within the periods. The additional amount granted to the taxpayer according to the approved time plan, where a fine of 20% of the value of the invoice was imposed for each additional year, or less, granted to the taxpayer without the obligation to complete the development or construction work.