Basic HTML Version
21
SPECIFICATION OF TAXES, DOTIES, &C.
* VERGHI KIMAT.
4 per 1,000 on the capital value of lands, houses and other immovable property.
The above rate of 4 per l,00t> has been modified to the extent that the same shall be varied
on the completion of the valuation in any town or village so as to yield, as nearly as may be,
(provided that any fraction of 10 paras in such rate shall be counted as 10 paras) a sum equi–
valent to the amount of the assessment prior to the coming into operation of the valuation.
AUTHO*ITT.
Law of U Djemaxi-ul-
Evvel, 1277. and various
Vizierial circulars, and
Law No. 11 of 1882. sec.
17.
Law 12 of 1907, sec. 27.
(2) and (7).
* FEES TAKEN BY THE LAND REGISTRATION AND
SURVEY DEPARTMENT.
REGISTRATION OF TITLE, (a)
U D o n effecting (1) an Original registration, or (2) a registration of title bv Prescription :—
(a)
(*)•
Of a grant of Mevat - - - 6cp. registration fee. • (see Head VII.)
Of Arazi-Mirie ) Less than 10 years occupation
The value of the land. *
or
> _.
.'.j. .
j
( 2i, per cent, of the value of
Arazi-Mevcoufe j 0
C C Q
P
a t l O D of 10
.
v e a
™ *
u
P *
a r d B
j 'the laud. •
^ O f a value less than 5.000 piastres \
6c
P- registration fee only. *
Of a value from 5,000 to 10.000
\ For each further 10.000 piastres
(e). Of Sirf-Mulk.
I {see. Head VII.)
5 piastres. *
/ or part thereof up to 100,000 piastres j
5
P-
astreE
* "
(d). O n conversion )
( Of a value exceeding 100.000 „ 100 piastres.
6cp. registration fee.* (see Head VII.)
of Idjare-Vahide .
into Idjaretein j
II. Upon registering a transfer by (11 Sale, <2) Gift, or (3) Exchange:—
- 5 per cent, of tbe sale price.*
- 5 per cent, of the sale price.*
(a). Of Arazi-Mirie, by sale
(b\ Of Arazi-Mevcoufe, by sale
(c). Of Sirf-Muli, by sale -
(d). Of Mussakafat and Musteghellat in Idjaretein, by sale
(e). Of Mahlul (all categories) by sale
(/). On exchange of j
Arazi'
,
-
T
'-
:
- --- • *•
Arazi
(ff)- R j gift or on ( Fees as on sale, calculated on the assessed value of che property
alienation gratis ( gifted or alienated.*
(h). Where the sale j
price is under- I Double the usual fees on the amount understated.*
stated
j
(»)• O n sale or gift by parents to children :—
(i.) Of Arazi-Mirie or Arazi-Mevcoufe - - j
2
* P"
cent
'
of
,
the asseased valDe
( of the property.
(ii.) Of Mulk or Idjaretein Mevcoufe -
\
„
„ •
Tapou RerulationsJJof 7
Shaban. 1276 (1859),
Destour I., p. 209 sod
Law No. 12 of 1907, sec
29(1'.
( Law of 28 Redjeb. 1291,
>(1874) Destonr III., p.
419.
Law of 25 Ramasan,
1281 (1864*). Destour L.
p. 245.
C Tapou L a w of 8 Jemasi
I ul-Akhir. 1275 (1858)
t Destour I., p. 200.
f Regulations of 25 Bama-
_ zan,12Sl (1S64), Destour
i
I., p. 245.
,
. t .i. _ • m ( L a w of 2S Bedjeb, 1291
- I per cent, of tbe sale price.* >
(18T4
- Destour III,
C. p. 449.
- 3 per cent, of the 6ale price.* r L »
W 0
f
4
-Bedjeb, 1293
j 6 C D . registration fee.*
•] (1875), Destour ' III.,
{ \see Head VII.)
(.p. 459.
-Mirie or J 5 per cent, of half the gross registered value of the lands exchanged CTapou Law of 8 Jemasi-
-Mevcoufe 1
to
•
5e
P
a
^ eaually by tbe parties exchanging.*
) ul-Akhir. 1275 (1858),
-.iL __ -_ / *Cl--_
_ __tm m-t -'-I-. -3 -_ .!_
* - I.. mt -l-_
._ f ^^ ^ ^ ^' t ^ ' ' ^ .
| Law of 7 Shaban, 127C
\ (1859), Destour Up.209.
(j). U p o n effecting tra sf r of M u l k property
or dead for a Church or Monastery to the name > •-• ?*
T cent
-
of the asses9ed va,ue
from the n a m e of one Trustee whether living
h
of another Trustee for the s a m e Church or
Monastery -
of the property.
Law of 24 Jemasi-
ul-Akhir. 1292 (1374).
Destour III., p. 458.
L a w X o . 12 of 1907,
sec 29 (3).
L a w N o . 12 of 1907,
see. 12 (3).
III. Upon registering a transfer bv Inheritance:—
(a). Of Arazi-Mirie or Arazi-Mevcoufe - - j
2
« P?.
cen
~ °\
th
.
e :ls
*
CS6ed value
"I
( o f the property.*
't>). Of Sirf-Mulk or Mussakafat and Musteghellat in j 4 per cent, of "the assessed value
Idjaretein - - - '- - ( "of the property.*
These fees are leviable in eases where the present holder is unregistered. "When property is
duly registered in the name of a deceased person who died ou or after the 10th February, 1909, )•
upon the devolution thereof upon his heirs, registration m a y lie effected on payment of the fee
specified under Head VII.. and the property becomes liable instead to an annual charge (to be
collected wich the Verghi Kimat) of one-fortieth of the fees which might have been levied as
inheritance fees under Head III. (a) and (b) above.
L a w No. 12 of 1907.
sees. 28 and 29.
(«) Injh'j owe of Mevcoufe- properties, /*.;/., A m i Mevcoufe. Idjare-Vahide and Mussakafat and Musteghellat in lojaret-in. 6 percent
of the fees other than registration goes to Government and the balance to the Evcaf Department, while the whole of tiie r-gis-n.tion fee
of 6cp. goes io Government.