Basic HTML Version
>:)
SPECIFICATION OF TAXES, DUTIES, &C.
* VEKGHI KIMAT.
2 cer 1,000 on .he car.ical vahie of lands, houses a n d other imtnovabie nro*.e.c.*.
* ADDITIONAL VERGHI KDIAT.
[Set E D U C A T I O N (Xo. 2 A N D 3) F U N D S , p. 43.)
On all property subject to the tax called Verghi Kimat, i.e.—
In villages, two-thirds of the current rate; and in towns, double the current rate.
AUTHORITY.
Law 12 of 1907, seo.
27 (6).
r.u-.\* * -.f :'.-j9,sec. eo.
* FEES TAKEN BY THE LAND REGISTRATION AND
SURVEY DEPARTMENT.
REGISTRATION OF TITLE, (a)
I. U p o n effecting (1) an Original registration, or (2) a registration of tide by Prescription :—
(a). O f a grant of M e v a t - - - 6cp. registration fee. • (see H e a d VII.)
Less than 10 vears occuoacion
T h e vaiue of the land. •
*
*
Occuoacion of 10 vears J. u n wards
(*). O f Arazi-Mirie
o:
Arazi-Mevcoufe
( 21» per cent, of che value of
I the laud. •
Taoou R.en'ations of 7
Sbaban. 127(J (1859;,
Destour I., p. 209 and
L a w No. 12 of 1907, see.
29(1).
. O f a value less than 5,000 piastres j
6 c
P - registration fee only
\
c
I (see H e a d Vii.)
c*\ rxf *?;rf \c,iv '
0faraluefrom 5
"
0001010
'
000
•
5
piastres. *
(•)•
0f l5irf
-
Mulk
* For each further 10.000 piastres [ . .
j or pare chereof up co 100,000 piastres j ° P
lasrre
***
•. Of a value exceeding 100,000 „
(rf). O n conversion
of Idjare-Vahide
into Idiaretein
100 piaicres. •
6cp. registration fee.* (see Head VII.)
II. Upon registering a transfer by (1 • Sale. **2) Gift, or (3) Exchange:—
(a). Of Arazi-Mirie, by sale
- - - 5 per cent, of the sale price.*
(b). Of Arazi-Mevcoufe, by sale
(e). Of Sirf-MuH., bysale -
- 5 per cent, of che sale price.*
- 1 per cent, of che sale price."
(rf). Of Mussakafat and Muateghellat in Idjaretein, by sale
(e). Of Mahlnl (all categories) by sale
( La--/of 23 Redjeb. 1291,
) (1374. Destonr III., p.
I 4.9.
i L a w of 25 Simiun,
1231 (1884"). Destour I..
, p. 24.1.
C Taoou Law of 3 Jemazi
)nl-Aihir. 1275 0858),
' Destour I., p. 200.
C Regulations of 25 Rama-
< tan, 1281 (1364), Destour
<.I_,p. 245. .
L a w of 2.4 Bedjeb, 1591
(1374), Destour III,
p. 449.
L a w of 4 Redjeb, 1292
(1375), Destour III-,
% per cent, of the assessed va!ue
of the property.
( 2\ per cent, of che assessed value
j of the property.*
assessed value
\ Tar-ou L a w of 3 Jemazi*
) ui-*A-_hir. 1275 (1353),
*• Des.onr I., p. 200.
] Law of 7 Saaban. 127«
( (1*59), Destour I., p. 209.
L a w N o . It of 1907,
•ee. 29 (3).
L a w N o . 12 of 1907,
seo. 12 (3).
- S per cent, of the sale price.*
j Sep. registration fee.*
( (*«^3ead V L L )
(/). O n exchange of i ,
, , „ ..
_ . , _ * • _ , • _.
Arari-ilirie or < ^ F
er ceD
'
w
* °' •*
,ai
^
c,:e
s
705
*
1
*^r*
s
-
ers
d
r
->-u- of tne lands exchanged
Arazi-Mevcoufe 1
t0
°* P**^
e(:
_
ua
**f b y
CQe
parties exchanging.*
(g). B y gift or ou \ Fees as on sale, calculated on the assessed valae of the property
alienation gratis ( gifted or alienated.*
(h). O n sale or gift by parents to children:—
(i.) Of Arari-MLrie or Arazi-Mevcoufe - - {
2
* F?
h
^ * ??
aiSeSS€d
v y
.
( of tne property.
(ii.) Of Mulk or Idjaretein Mevcoufe -
\
„
„ *
(»")• U p o n effecting a transfer of M u l k property
from the n a m e of one Trustee whether living
or dead for a Church or Monastery to the n a m e
of another Trustee for the same Church or
Monastery - - - - - -
TII. Upon registering a transfer by Inheritance:—
(a). Of Ara_rti-Mirie or Arazi-Mevcoufe
• 6). Of Sirf-Mulk or Mussakafat and Musteghellat in f * per cent, "of the
Idjaretein - - - - - ( of the property.*
These fees are leviable in ca3»s where the present holder is unregistered. "When property is
duly registered in the nam^of a deceased person w h o died on or after the 10th February, 1909,
upon the devolution thereof noon his heirs, registration m a y be effected on paymenc of the fee
ipecified under Head VII.. and the property becomes liable instead to an annual charge (to be
coUected with the Verghi Kimat) of one-fortiech of the fees which might have been levied as
inheritance fees under Head III. (a) and (i) above.
(c). O n effecting a
registration of tbe
grant of extension ^ — - -. 3 per cent, of the value of the property.*
of inheritance in
Idjaretein
J- (-») In the crtse of Mevcoufe properties, e.g., Arazi Mercoo'e, Idjare-Vah:d£ and Mussakafat and Musteghellat in Idjaretein. 5 per cent.
•of the fees other than registration goes to Government ami the balance to*the Kvca. Department, while the whole of the registration fea
of 6cp. goes io Government.
. . . - -
v L a w N o . 12 of 1907,
sees. 28 and 29.
Emirname of 24 Rebi-
ul-Akbir. 129S (1876).