References 97-11 law of 03/02/1997 Decree No. 431 of 03.03.1997 Decree No. 432 of 03/03/1997 Tax on buildings

Definition
It is a direct annual tax strike buildings built for residential use or similar located within the extent of the Communal perimeter.

Periodicity
Annual tax (1st January of each year).

Fields of application are subject to it:
The building owner or usufructuary. Failing owner or usufructuary known: the owner or occupant.

Bonds Census

Taxpayers have 30 days to declare the buildings (according to a model provided by the Commune). After the census: any taxpayer has 30 days to inform the municipality of: – new construction, extension, elevation .- The buildings were vacant and no longer are.
the period runs from the completion of the work or from the 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 tax at the time of writing the act.

The editor of the act is held jointly and severally with the taxpayer for the payment of the tax in case of breach as the aforementioned obligation.

Exemption
are exempt include: buildings owned by the state. The mosques. The buildings belonging to foreign states (subject to reciprocity) to administrative or diplomatic practice etc. (Article 3).

Plate
2% of the reference price m2 covered set for each building category, multiplied by the area. The minimum and maximum reference price for m2 covered for each category of buildings, are set by decree No. 431 of 03.03.1997. Building Category Covered area reference price of the covered square meter (in dinars) Category 1 Size not exceeding 100m2 100-150 Category 2 surface area greater than 100m2 and 200m2 less than 151-200 Category 3 area greater than 200m2 less than 400m2 201-250 Category 4 surface area greater than 400m2 251-300 * Note: Regarding the Municipality of Carthage applying the maximum reference price for m2 covered.

Fixing Rate

It is fixed on the basis of the level of service to the building by the City: existence of public lighting, paving sidewalk, paved roads. Calculation: It varies from 8-14% depending on the number of services rendered. rates Services enjoyed the building 8% Building benefited from one or both services 10% Building benefited by 3 or 4 servicese Building benefited by more than four services 14% Building benefited by more than four services and services other than services listed above

Recovery
It is made 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 accompanied by all the supporting documents to the review commission in a timely one month after receiving the role.