Chapter one
Definitions
Article
one:
The words and phrases
hereunder shall have the meanings set forth in front of each unless the context
requires otherwise.
The
Minister: Means Minister of
Housing
The
Ministry: Means Ministry of
Housing
Undeveloped land: Means
The land which still undeveloped for the purpose allocated for; As provided for
by the law and regulations in force during the time of announcement.
White lands: Means Every empty plot
allocated for residential use or residential commercial use; within the urban
limits.
Developed land: Means The empty plot
that its planning definitely approved by the Competent Authority.
Urban development: Means Regarding
undeveloped land; it is to complete the implementation of its development in
accordance with the regulatory requirements during the approval of its planning.
As for the developed land; it is to complete the construction of residential
facilities on it - except for fencing and the like- in accordance with its
issued building permit.
The decree: Means The decree issued by the Minister concerning
subjecting certain land for fee.
City: Means Any inhabited place, whether the
city, governorate or province.
Urban limits: Means Lines indicated on the urban growth boundary
maps, according to the approved rules for determining the urban growth
boundaries, which shows the different stages of urban development, protection
of development, represent the appropriate boundaries for the resettlement of
urban activities, and accommodate urban growth within a specified period of
time.
Public utilities: Means road, water,
electricity, telecommunications, sewage and stormwater drainage networks.
Public services: Means religious,
educational, health and security services, and the like; which not covered by
the statutory ratio of planning.
Chapter two
The Lands subject to the
fee
Article two:
1-
The reference in Drawing Urban Growth Boundaries
and in the allocation of land use; is the Urban Growth Boundaries maps and the
detailed layouts which issued by the Competent Authorities for its
implementation.
2-
The result of modifying or changing the urban
boundary of any city, is the changing of the spatial boundaries of the
application fee.
Article three:
1-
Shall be formed at the Ministry by a decree of
the Minister, a committee (or more) not less than three members, one of whom is
a valuer at the Saudi Authority for Accredited Valuers (TAQEEM).
2-
The members of the committee are required to
have sufficient expertise to carry out real estate assessment , and the duration
of membership in the Committee is (three) years, subject to renewal.
3-
The Committee shall determine the fair value of
the land subject to the application fee, in accordance with the standards and regulations
set forth in the rules and regulations, and it shall issue its decisions by a
majority of votes.
4-
The Committee's work rules and procedures and the
remuneration of its members shall be issued by a decree of the Minister.
Article four:
The assessment of the value
of the land subject to the application fee is based on its value at the time of
announcement , and according to the following criteria:
1-
The location of the land within the urban
boundary limits.
2-
its use.
3-
its terrain.
4-
The building regulations applicable to it.
5-
Whether it is enjoying public services, and has
access to public facilities.
6-
The activities and the commercial, industrial
and social use of the surrounding and its impact on residential use.
Article five :
1-
In order to assess the value of the land subject
to the application fee; the determination of the availability of public
services, and its access to the public facilities, as follows:
a-
Determine the public services and the public
utilities which its availability affecting the value estimation for the land.
2-
The Ministry shall conduct a periodic review of
the weightiness of the service or the utility, provided that it calculates the
total weight, in order to estimate the fundamental value of the land according
to a special equation developed for this purpose by it.
Chapter three
Regulations on fee application
Article six:
The first stage: undeveloped land with an area of ten thousand square
meters and more, located within the range set by the ministry.
a- The
second stage: Developed lands belonging to one owner in one approved plan, as long as
the total area is exceeding ten thousand square meters.
Article seven:
The fee is applied in
accordance with the following time schedule:
1-
The announcement of any city becomes subject to
the application fee, based on the need to increase the supply of developed
land.
2-
The ministry is periodically conducting a review of
the situation in any city; in order to determine the application of fee to its lands,
the suspension of the application, or to pass certain stage and move to any of
the following stages in the same city, according to the detail set out in
Article (sixth) of the Regulations.
Article eight:
The requirements for subjecting certain land to
the application fee:
1-
To be an empty plot.
2-
To be within the urban boundary limits.
3-
To be designated for residential or commercial
use, according to the approved plan issued by the competent authority.
4- To be among the type of
lands subject to the application fee, as set out in Article (sixth) of the
Regulations.
Article nine:
1-
The fee does not apply to the land subject to
the application in the following cases:
a- The absence of any of the
requirements of the application fee, which set out in Article (eight) of the
Regulations.
2-
If the application of fee did not apply on part
of the land, it shall be applied in the remaining part, provided that part
falls within the type of land subject to the application fee and the taxpayer
is able to dispose it.
Article ten:
The Ministry shall take the necessary measures
to ensure fairness in the application of the fee, and to prevent evasion of paying
the fee, including:
1-
The unification of the application and
assessment criteria in all regions and cities and the target lands.
2-
Establishing the necessary mechanisms to verify
the data submitted concerning the land or the taxpayer, in coordination with
the relevant authorities.
3-
Considering all the correspondence, decisions
and notifications forwarded to the taxpayer, producing its effects once notified
at any of the addresses he provided.
4-
Coordination with the concerned authorities to
ensure the none exploitation of land-use change - after the issuance of the
announcement, which including it – in order to avoid paying the fee.
Chapter four
Communication with the
taxpayers
Article eleven:
1- A plan showing the exact geographical
limitation of the target lands for the application fee shall be enclosed with
the announcement.
2- The announcement shall be
published in two daily newspapers, and the website of the Ministry.
Article twelve:
1- The Ministry determines the documents
and data which the taxpayer is required to submit.
2- notifying the taxpayer of
the decision concerning his land must include - as a minimum - the following
data:
a- the name of the taxpayer
and the number of his civil register and commercial record.
e- Amount of the fee due.
Article thirteen:
1- All the correspondence and
notifications issued to the taxpayer must be in writing.
2- The
contact address provided by the taxpayer must include telephone numbers and
his national address.
Chapter five
Fee collection
Article fourteen:
1- The taxpayer is obliged to
pay the fee and any penalty resulting from breaching the provisions of the
rules and regulation.
2- Collection of the fee
retroactively for the earlier periods does not affect the imposing of any penalty
as a result of the taxpayer's failure to pay or submit the legally required
documents.
3- The taxpayer must pay the
fee within a period not to exceed one year from the date of the decree.
4- If the taxpayer finished
the land development or building within the year - referred to in sub-paragraph
(d) of paragraph (1) of Article (nine) from the regulation - after paying the
fee, he will be refunded back the money he paid for that year.
5- The non-payment of the fee
does not affect the right of the taxpayer to dispose of his land or developing it.
Article fifteen:
1-
The taxpayer shall be notified of the amount of
the dues, or any penalty resulting from breaching the rules or regulation, in
accordance with the notifying mechanisms specified in the Regulations.
2-
The dues shall be collected and any penalty
resulting from breaching the rules or regulations in accordance with the
collection procedures specified in the State Revenue Law and its executive
regulations.
3-
The Ministry shall collect the dues and any
penalty resulting from breaching the rules or regulations, in any way it deems
appropriate and may resort to the private sector to achieve this purpose.
4-
The Ministry shall determine the expenditure
from the account of the collected fees and penalties and use it for housing
projects, public utilities delivery and provision of public services.
Article sixteen:
If the land subject to the application fee is owned
by more than one person, whether Natural or Juridical Person, each shall be
obliged to pay part of the fee according to his share in the ownership of the
land.
Chapter Six
General Provisions
Article seventeen:
The Ministry is working on the continuous
coordination with the concerned authorities in order to implement the
provisions of the rules and regulations, so as to ensure the achievement of the
objectives of the application of fees on white lands.
Article eighteen:
The Minister shall issue the necessary decisions
for the implementation of the provisions of the Regulation.
Translation by Heba Musa
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