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Local taxation

Details
yosrabesbes17 By yosrabesbes17
yosrabesbes17
Category: Uncategorised
Jul 31, 2025
Hits: 7
📜 Legal References

Law No. 11 of 1997 dated February 3, 1997, as amended and supplemented by subsequent texts.

🏠 Built Property Tax

Definition

Built properties located within the municipal perimeter are subject to an annual tax called the "Built Property Tax."

Payment Deadline

January 1st of each year.

The tax is payable by:

  • The property owner
  • The beneficiary of the property
  • In their absence, the occupant or holder of the property

Tax Base and Rate

The tax is calculated at a rate of 2% of the reference price per square meter multiplied by the built area of the property.

Decree No. 1185 of May 14, 2007 sets the minimum and maximum reference prices per built square meter for each category of property as follows:

Reference Price (D/m²) Built Area Category
100 to 162Built properties ≤ 100 m²Category 1
163 to 216Properties >100 m² and ≤ 200 m²Category 2
217 to 270Properties >200 m² and ≤ 400 m²Category 3
271 to 324Properties >500 m² for industrial useCategory 4

Rate Based on Services Provided

The tax depends on services provided by the municipality (cleaning, public lighting, roads, sewers, etc.):

Rate Services Provided
8%1 or 2 services
10%3 or 4 services
12%More than 4 services
14%More than 4 services + others
🏜️ Unbuilt Land Tax

Definition

Unbuilt lands located within the municipal perimeter are subject to an annual tax called "Unbuilt Land Tax."

Payment Deadline

January 1st of each year.

The tax is payable by:

  • The owner
  • The beneficiary
  • If unavailable, the holder or occupant

Base and Rate

Rate of 0.3% of the actual market value.

If this value is unavailable, the tax is calculated per square meter based on urban density as defined by the urban development plan (Decree No. 1186 of May 14, 2007):

Reference Price (D/m²) Zone
0.385High urban density zone
0.115Medium density zone
0.040Low density zone
🏭 Tax on Industrial, Commercial or Professional Establishments

Scope

  • Individuals subject to income tax (BIC or BNC)
  • Legal entities subject to corporate tax
  • Partnerships or joint ventures engaged in commercial or non-commercial activity

Exempt Establishments

  • Tourist establishments subject to hotel tax
  • Establishments benefiting from a special or conventional tax regime

Tax Base

Gross local turnover or income/corporate tax.

Businesses with a gross margin ≤ 4% are included with proof.

Rate

0.2% of turnover.

Otherwise, 25% of income or corporate tax.

Minimum Due

May not be less than the built property tax at 5% of the reference price/m² by category.

Decree No. 1187 of May 14, 2007:

Category Usage 8% 10% 12% 14%
1Administrative or commercial use0.9001.1251.3451.570
2Light structure for industrial use0.6200.7700.9201.075
3Solid structure for industrial use0.7550.9501.1351.320
4Over 5000 m² for industrial use0.9901.2401.4851.735
🏨 Hotel Tax

Definition

Paid by operators of tourist establishments as defined by applicable legislation.

Tax Base

Total gross turnover.

Rate

2%.

🍸 Beverage Sales Fee

Applies to operators of cafés, bars, and tea rooms.

Decree No. 434 of March 3, 1997 sets the annual fee as follows:

Fee (D) Type of establishment
251st category establishments
1502nd category establishments
3003rd category establishments

This fee is due every January for the entire year, regardless of the start or end date of the activity.

Subdivision Approval Decision

Details
yosrabesbes17 By yosrabesbes17
yosrabesbes17
Category: Uncategorised
Jul 31, 2025
Hits: 1
📜 Legislative and Regulatory References

Law No. 122 of 1994 dated November 28, 1994, concerning the issuance of the Land Use Planning and Urbanism Code, as amended and supplemented by subsequent texts.

Order of the Minister of Equipment and Housing dated October 19, 1995, setting the documents required for the subdivision file, including the specifications, as well as the procedures and forms of its approval.

Order of the Minister of Equipment and Housing dated October 19, 1995, establishing the composition and functioning of the technical committees for subdivisions.

✅ Conditions for Service Eligibility
  • The applicant must be the owner (or legally authorized representative) of the land to be subdivided.
  • The nature and designation of the land must comply with the local land use plan.
  • The applicant must submit a complete file in accordance with applicable legislation.
📋 Required Documents
  • Application form completed using the official template provided by the administration, signed by the owner(s) or their representatives.
  • A project note describing the subdivision, particularly:
    • The regulatory measures specified in the urban development plan.
    • The technical characteristics of the land (slope, exposure to natural risks, etc.), the urban planning approach adopted, especially its integration with the surrounding urban environment, taking into account the architectural, urban, social, and economic patterns of the region.
    • The planned development program according to the type of housing and public infrastructure.
  • Proof of ownership (land title, deed, court ruling, etc.).
  • A location map of the land to be subdivided.
  • If the land is registered: a cadastral map. If unregistered: a topographic plan at a scale of at least 1:1000 with geographic coordinates prepared by a surveyor.
  • A topographical plan at a scale of at least 1:1000 showing the land's and neighboring plots' current elevation, prepared by a surveyor.
  • The plan should also show buildings, plantations, previous approved subdivisions, nearby public infrastructure, and indicate any part of the land that will not be subdivided, if applicable.
  • A subdivision plan at a scale of at least 1:1000 indicating lot numbers, surface areas, land use, parking areas, roads, network infrastructure, and future utility lines.
  • A general drawing showing the overall project layout, a 3D summary diagram, and if applicable, a scale model or similar representation, required for subdivisions equal to or larger than five hectares.
  • The subdivision specifications outlining the rights and obligations of the subdivider and buyers or lessees, as well as the development and sanitation program.
    These specifications must include enforceable urban planning rules covering public-interest easements applicable to different areas and constructions, and rules for designated public or green spaces.
    The specifications must also mention the potential expiry of specific subdivision rules and must conform to the model specifications annexed to the Ministerial Order.
  • An estimated schedule for completion of the works.
  • Proof of ownership (land title, deed, court ruling, etc.).
  • Certificates from competent services confirming the land can be connected to sanitation, potable water, electricity, or telecommunication networks.
  • Terms and conditions for phased work execution, if applicable.
  • An environmental impact note or study according to applicable laws and regulations.
  • A road alignment decision, if the land borders public roads or maritime public domain.
  • Note: Documents "1", "3", and "5" must be submitted in triplicate; all others in seven copies.
⏳ Processing Time

The administrative decision must be issued within 4 months from the date of submission of a complete file.

The applicant will be notified of the decision within 1 month from its issuance.

Burial Permit

Details
yosrabesbes17 By yosrabesbes17
yosrabesbes17
Category: Uncategorised
Jul 31, 2025
Hits: 2
📜 Legislative and Regulatory References

Articles 44, 45, and 48 of Law No. 3 of August 1, 1957, on civil status organization, as amended and supplemented by subsequent texts.

Article 76 of Organic Law No. 33 of May 14, 1975, on municipalities, as amended and supplemented.

Law No. 12 of February 25, 1997, on cemeteries and burial grounds.

Decree No. 1326 of July 7, 1997, on the procedures for grave preparation and rules for burial, exhumation, and transfer of remains.

Ministry of Interior Circular No. 86 of November 3, 1997.

✅ Conditions for Obtaining the Service

After death and before burial.

🗂 Required Documents
  • Medical certificate confirming death occurred under natural conditions.
  • Authorization from the Public Prosecutor if death occurred in unusual or suspicious circumstances.
  • Report from security services in case of unnatural death.
  • Applicable fee for the requested document.
📍 Where to Submit the Application
  • Civil status office of the municipality or municipal district.
  • Delegation (Imadat) outside the municipal area.
🏢 Place of Service Delivery
  • Civil status office of the municipality or municipal district.
  • Delegation (Imadat) outside the municipal area.
⏱ Service Delivery Time

Immediate

🔍 Notes

In case of suspicious death, due to violence, accident, or other unnatural causes, the burial permit may only be issued after a report is drawn up by the national security services.

If a body is transferred from one location to another, the civil registrar receiving the body in their jurisdiction shall issue the burial permit based on the accompanying documents (medical certificate and death certificate), without needing to investigate the cause of death.

Anyone who buries a deceased person without a burial permit is subject to imprisonment and a fine.

Certificate of death

Details
yosrabesbes17 By yosrabesbes17
yosrabesbes17
Category: Uncategorised
Jul 31, 2025
Hits: 11
📜 Legislative and Regulatory References

Articles 13 and 14 of Law No. 3 dated August 1, 1957, relating to the organization of civil status, as amended and supplemented by subsequent texts.

Circular No. 15 from the Presidency of the Government dated February 14, 1989.

✅ Conditions for Accessing the Service
  • Submitting a verbal request to the civil status officer.
  • Payment of the applicable stamp duty (in cash or by postal order made out to the municipal collector, accompanied by a stamped envelope with the applicant's address in case of a postal request).
🗂 Required Documents
  • Provide details related to the death: date, certificate number.
  • Or present an old copy of the death certificate.
📍 Submission Location
  • Civil status service of the municipality or municipal district.
  • Embassy or consulate for deaths that occurred abroad.
  • Delegation (governorate) for deaths that occurred outside municipal areas.
  • Fast administration offices.
🏢 Service Collection Location
  • Civil status service of the municipality or municipal district.
  • Embassy or consulate for deaths that occurred abroad.
  • Delegation (governorate) for deaths that occurred outside municipal areas.
  • Fast administration offices.
⏱ Timeframe for Receiving the Service

Immediately or within 24 hours from the time of the request.

🔍 Notes

The certificate is issued to the concerned person, their ascendants or descendants, legal guardian, legal representative, or non-divorced spouse.

Copies of the certificates are provided free of charge to the public prosecutor or authorized administrative institutions.

Death declaration

Details
yosrabesbes17 By yosrabesbes17
yosrabesbes17
Category: Uncategorised
Jul 30, 2025
Hits: 6
📜 Legal and Regulatory References

Articles 15 to 32 of Law No. 3 of the year 1957 dated August 1st, 1957 related to the regulation of civil status, as amended by subsequent texts.

The decree dated August 13th, 1956 concerning the issuance of the Personal Status Code, as amended by subsequent texts.

The basic laws governing active personnel, customs officers, the national army, and diplomatic agents.

✅ Eligibility Conditions
  • The death must be declared to the civil registrar of the place where the death occurred or where the body was found if the place of death is unknown.
  • The declaration must be made within 3 days of the death.
  • The declaration may be made by the following parties:
    • A family member or any person with accurate and complete information,
    • The hospital or clinic director where the death occurred, within 24 hours of the death,
    • The prison warden if the death occurred in prison or as a result of an execution,
    • The national guard or police if the death resulted from a traffic accident or acts of violence.
🗂 Required Documents
  • As much information as possible about the deceased (preferably the birth certificate or ID card)
  • Security report if the death occurred under suspicious or unusual circumstances
📍 Where to Submit the File

The civil status department at the municipality or municipal district where the death occurred.

🏢 Where to Obtain the Service

The civil status department at the municipality or municipal district where the death occurred.

⏱ Service Delivery Time

Immediately

🔍 Remarks

If the legal deadline (3 days) has passed, registration can only be made by order of the Court of First Instance in whose jurisdiction the death occurred.

The hospital's notification alone is sufficient to avoid duplicate registration.

More Articles …

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kalaat andalous

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