•    Law number 11 of the year 1997 dated February 3, 1997, as amended and supplemented by subsequent texts.

•       A shop built according to a building permit does not need a license. Citizens can contact the National Office for Sanitation (ONAS) directly
•          If the establishment in question is not built according to a building permit, a decision regarding the granting of the permit or not is made by a special technical committee formed for this purpose.

The definition

The built properties located in the municipal area are subject to an annual fee called "the fee on built properties."

  Payment deadlines

On the first of January every year.

Payment of the fee is required for:

• Property owner
• The beneficiary

In the absence of the aforementioned, the tax is required from the property holder or occupant.

The basis of knowledge and its relation

A fee of 0.3% is imposed on the actual commercial value of the land. In the absence of the commercial value referred to in the first paragraph of this chapter, a fee per square meter is imposed progressively according to the density of the defined urban areas in the urban planning example, which is determined for each area every three years by a decree numbered 1186 dated 14-05-2007.

Reference Price (m²/d)	The area
0.385	An area with high urban density
0.115	An area with medium population density
0.040	An area with low population density

The information on institutions of an industrial, commercial, or professional nature

  Information Application Field

It requires the payment of the fee for institutions with an industrial, commercial, or professional nature as follows:

• Natural persons subject to income tax on industrial and commercial profits and profits from non-trade professions.
• The concerned persons subject to corporate tax
• Partnership companies and joint venture companies that engage in commercial activity or a non-commercial profession

Institutions exempt from taxes

Exempt from the known:

• Tourism establishments subject to the hotel tax.
• Institutions benefiting from a special system according to specific legislative texts or based on special agreements are subject to the provisions stated therein.

Basis for calculating the information

• The tax is calculated for institutions with an industrial, commercial, or professional nature based on the gross local turnover achieved by the entities subject to the tax.
• The income is calculated based on the income tax for individuals subject to income tax on profits or corporate tax. Institutions whose gross profit margin does not exceed 4% according to a documented text.

The basis of knowledge and its relation

• The tax rate for industrial, commercial, or professional entities has been set at 0.2 percent.
• However, this rate is set at 25% for income tax or corporate tax.

To confirm

The information about the institutions is not less than the information about the built properties required for the properties used within the scope of the institution's activities, which is calculated based on 5% of the reference price per square meter for each type of property, multiplied by the covered area.

Decision number 1187 dated 14-05-2007 set the minimum fee for institutions for each type of property according to the rates of the fee on built properties as follows:

Covered area Property type Property intended for administrative use or commercial activities or non-commercial activities Property intended for administrative use or commercial activities or non-commercial activities

The information per square meter (in dinars)				The covered area	Property type
14%	12%	10%	8%
1,570	1,345	1,125	0,900	Property intended for administrative use or for engaging in commercial or non-commercial activities	The category 1
1,075	0,920	0,770	0,620	A lightweight compound designed for industrial activity.	The category 2
1,320	1,135	0,950	0,755	A sturdy property intended for industrial use.	The category 3
1,735	1,485	1,140	0,990	A property with a covered area exceeding 5000 square meters designated for industrial activities.	The category 4

The knowledge of the permission to sell beverages.

The fee is required from the operators of cafes, bars, and tea halls, and the matter was set by Decree No. 434 of the year 1997 dated March 3, 1997, regulating the annual fee for the license imposed on beverage sales establishments as follows:

The tariff in dinars	Store type
25	First-class shops
150	Second-class shops
300	Third class shops

The tax is extracted in the month of January of each year and is required for the entire year, regardless of the date when the activity started or ended.