The details of the White Land Fees Executive Regulation were published in the Official Gazette. <The details of the White Land Fees Executive Regulations. According to the following:
Building the land: The construction of facilities on the land completely - excluding fencing and the like - in accordance with the building permits issued for them; and in compliance with the related requirements.
<Land development: Fully implementing the infrastructure of the land, in accordance with the licenses issued for it; and in accordance with the regulatory requirements and the approved plan.
<Taxpayer: A natural or legal person - other than state real estate - in whose name the proof of ownership of the land subject to the fee is registered at the time the fee invoice is issued, including his legal or statutory successor.
Taxpayer. <Declaration: A declaration issued by a decision of the Minister regarding the subjection of the city to the application of the fee.
Declaration.
Urban Scale: The limits for localizing urban activities and accommodating the urban growth of the city within a specified period of time.
Urban Scope.
Geographic scope: A spatial boundary that encompasses a group of lands, within the scope of the city subject to the application of the fee.
City.
City: Includes city, county, and center.
City.
Fee Invoice: A payment order, issued by the Ministry on specific dates, on each land subject to the application of the fee, containing the data stipulated in the Law and Regulations.
Resolution. <Decision: A decision issued by the Minister to implement the provisions contained in the Regulations. Article Two:
Second Article:
<1- All land uses are subject to the application of the fee in accordance with the provisions of the regulation. <In determining the urban area and allocating land uses, only what is contained in the urban area determination maps and the detailed plans issued by the competent authorities in application thereof shall be considered. 3- If the white land subject to the application of the fee is owned by more than one person, whether natural or legal, each of them shall be obligated to pay part of the fee according to their share of the ownership of the land.
3. Article Three:
A technical committee (or more) shall be formed in the Ministry - by a decision of the Minister - to estimate the value of the land subject to the fee and determine the periods required to complete the development or construction of white land, with a minimum number of three members, who must have experience in the field of real estate valuation and land development procedures, including appraisers licensed by the Saudi Authority for Certified Appraisers, and its decisions shall be issued by majority; the term of membership in the committee shall be (three) years, renewable or extendable.
1- A technical committee shall be formed in the Ministry - by a decision of the Minister. 2- Issued by a decision of the Minister:
<a. The rules and procedures of the committee's work and the standards it applies; in accordance with the procedures and standards approved by the Saudi Commission for Certified Valuers.
b- Remuneration of the committee members, in agreement with the Ministry of Finance. Article Four:
Fourth Article:
1- The availability of public services for land and access to public utilities shall be determined according to weights for each service or facility according to its necessity for the land and its impact on its value, and these weights shall not change in the same city.
2- The Ministry may conduct a procedure to determine the weights for each service or facility. <The Ministry may conduct a periodic review of these weights according to the priorities of urban development in the city.
Article Five:
A city is subject to the application of the fee when any of the following criteria are met:
1. <There is a gap between supply and demand for developed land. <b. Inflation in real estate prices.
C- Shortage of developed land supply. <D. Monopolization of white land and lack of development.
e- Percentage of white land within the urban area.
F- Priorities for urban development. <F. Urban development priorities.
2- The declaration is issued - by a decision of the minister - and includes the necessary data, including:
<a. Date. <The name of the city that will be subject to the fee. <c. Map of the urban area that will be subject to the fee.
d- The deadline for submitting documents and data related to the white lands that will be subject to the fee, and the expiration date of the deadline.
e <e. The address of the online portal through which the taxpayer is required to apply. f. Specifying the documents and data that the taxpayer is required to submit, including a copy of the proof of land ownership document and land data.
3. <3- The announcement shall be published on the Ministry's website. The new owners of white land, to whom the ownership of white land has been transferred after the deadline specified in the announcement referred to in paragraph (d) of paragraph (2) of this Article, must submit to the Ministry the documents and data related to these lands within a maximum period of (30) days from the date of the transfer of ownership.
4- The announcement shall be published on the Ministry's website. Article Six:
By a decision of the Minister, a geographical zone or zones shall be defined within each city subject to the drawing, which includes the following:
1. a. The annual fee rate or rates.
b- White land uses. <c. Minimum land area and total white land area within the city.
2- The percentage of the annual fee due on the white land (or group of white lands) located within the geographical ranges; according to the priorities of urban development within the city, is determined as follows:
<The first tranche (highest priority): An annual fee of 10% of the value is imposed. <Tier II (High Priority): An annual fee of (7.5%) of the value is charged. <Third tranche (medium priority): An annual fee of 5% of the value is charged.
<Fourth tranche (low priority): An annual fee of 2.5% of the value is charged. <Fifth tranche (non-priority): No annual fee is charged, and it is counted in the total white land owned by the taxpayer within the city limits.
3. The Ministry shall annually review the availability, supply, trading volume, prices and monopolistic practices in any city or geographical area to determine the application of the land fee, modify the area subject to the fee, or suspend the application, in accordance with the criteria in paragraph (1) of this Article and the urban development priorities.
3.
Article Seven:
In order for a land to be subject to the application of the fee, the following is required:
1- It must be a white land.
<It must be developable or buildable. <It must be located within the scope of application of the fee, according to the announcement issued for it. Its area, or the total area of white land owned by a single owner that is subject to the application, in the city area, is not less than five thousand square meters.
4. Its use must be one of the uses listed in the decision.
5. Article Eight:
The application of the fee shall cease when any of the following criteria are met:
1- The application of the fee shall cease when any of the following criteria are met:
<a. None of the requirements for the application of the fee in Article (VII) of the Regulations are met. b. The existence of an impediment that prevents the taxpayer from disposing of the property during the statutory period for payment of the fee, provided that he was not the cause or participant in the establishment of the impediment.
c. <c. An impediment that prevents the issuance of the necessary licenses and approvals for the development or construction of the land during the statutory period for the payment of the fee, provided that the taxpayer was not the cause or participant in the impediment. <(d) Completion of the development or construction of the land within the statutory period for payment of the fee. Without prejudice to the criteria in paragraph (1) of this Article, the application of the fee shall be suspended for a period to be determined by a decision of the Minister if the development of the land is completed in a manner that does not conflict with the annual fee billing dates in the city.
2. The taxpayer may be granted an additional period of time estimated by the committee formed in accordance with Article (3) of the regulation to complete the development or construction of the land according to the size and nature of the land, and if the development is not completed within that period, the fees due shall be collected in accordance with regulations issued by a decision of the Minister after the approval of the Ministerial Committee.
3- If the application of the fee is suspended for a period determined by a decision of the Minister after the approval of the Ministerial Committee, the application of the fee shall cease. 4- If the application of the fee on part of the white land or white land subject to the application of the fee stops after the issuance of the fee invoice, it will be applied to the remaining part of it.
Article Nine:
Article Nine:
The Ministry shall take the necessary measures to ensure fair application of the fee and prevent evasion of its payment, including:
Standardizing the application and evaluation criteria in the targeted cities and ranges.
1. Verifying the validity of the data submitted about the land or the taxpayer, and the extent of the taxpayer's compliance with the provisions of the law and the executive regulations, in coordination with the relevant authorities.
3. <3- Calculating the fee for previous years from the date the land is subject to the decision to apply the fee in the city. The collection of the fee for previous years shall not affect the application of any fine resulting from the taxpayer's failure to pay or submit the documents required by law.
4. Article Ten:
The Minister may take such measures as he deems appropriate regarding the following:
<1- Standardizing the dates of issuing the annual fee invoices for each city separately. Determine the amount due of the fee for the period that has been modified - as a result of the standardization of billing dates in accordance with paragraph (1) above - and determine the period for payment of the fee referred to in paragraph (2) of Article (XIII), and determine the period required to complete the development or construction of the land referred to in paragraph (3) of Article (VIII).
2. Article Eleven:
The notification to the taxpayer of the fee invoice for his land must include, at a minimum, the following data:
1.
1- The taxpayer's name and statutory data.
2- The number of the document proving ownership of the land. 3. Location of the land.
3.
4- Statutory document of the fee invoice.
5- Percentage of the fee.
6- Amount of fee due. <Date of payment of the fee. Means of payment of the fee.
8- Means of payment of the fee.
<The consequences of non-payment or late payment of the fee. 10. His right to object, and its duration according to the statutory procedures, from the invoice of the fee.
10.
Article Twelve:
All communications and notifications issued to the taxpayer are valid and produce their legal effects if they are made through the e-portal, a documented mobile phone number, a documented email address, or his national address if the taxpayer or his representative has registered it through the e-portal, or if it is registered with the National Information Center or approved electronic systems.
Article Thirteen:
1- The taxpayer shall be obligated to pay the fee and any fine resulting from the violation of the provisions of the Law or the Regulations.
2.
2- The taxpayer must pay the value of the fee within (one calendar year) from the date of issuing the fee invoice, if the fee invoice is issued for previous years; it shall be effective from the date of issuance, and the fee is due within (ninety) days from the date of notification to the taxpayer.
3- If the taxpayer has been granted the fee, he shall pay it within (ninety) days from the date of its notification. 3- If the taxpayer is granted an additional period of time to develop or build the land, in accordance with the provisions of Article 8(3) of the Regulations, the payment period shall be extended until the end of the additional period for development or construction.
4- If the taxpayer completes the development or construction. <If the taxpayer completes the development or construction of the land during the regular period for payment of the fee or the additional period granted to him - referred to in paragraph (3) of Article 8 of the Regulations - after paying the fee, the amount he paid for those periods shall be returned to him. If the taxpayer wishes to sell the white land before the development is completed, the payment period shall expire, and the taxpayer shall pay the value of the fees on the land before transferring its ownership.
5- If the taxpayer wishes to sell the white land before the development is completed, the payment period shall expire. Article Fourteen:
1- The taxpayer shall be notified of the fee invoice, or any fine that may result from the violation of the law or regulation; in accordance with the notification mechanisms specified in Article (12) of the regulation.
2.
2- The Ministry shall draw up a list of violations and fines resulting from the violation of the Law or the Regulations, which shall be issued by a decision of the Minister after the approval of the Ministerial Committee.
3- The taxpayer shall be collected. <3- The fees due and any fine resulting from the violation of the law or regulation shall be collected in accordance with the collection procedures specified in the State Revenue Law, its Executive Regulations, and relevant laws and regulations. <The Ministry shall be responsible for collecting the fees due, and any fine resulting from the violation of the law or regulation, by any means it deems appropriate. It may utilize the private sector for this purpose. The Ministry shall determine the methods of disbursement from the special account of the amounts of fees and fines collected on housing projects, in agreement with the Ministry of Finance.
5- The Ministry shall determine the methods of disbursement from the special account of the amounts of fees and fines collected.
Article Fifteen:
<The Ministry shall continuously coordinate with the relevant authorities in order to implement the provisions of the Law and Regulations. Article Sixteen:
Sixteenth Article:
<The Minister shall issue the necessary instructions to implement the provisions of these regulations.
