The Ministry of Housing revealed 4 cases that exclude the suspension of the application of the white land fee, namely: The absence of any of the requirements for the application of the fee mentioned in Article (8) of the regulation, the existence of a legal barrier that prevents the owner from disposing of the land, the existence of an obstacle that prevents the issuance of the necessary licenses and approvals for the development or construction of the land, provided that the taxpayer is not the cause or participant in the existence of the obstacle, and the completion of the development or construction of the land within one year from the date of issuing the decision: 18.0pt;">.

The ministry explained that when the taxpayer completes the development or construction of the land within the statutory deadline and if he pays the fee, he will be refunded what he paid for that year, and anyone who violates the provisions of the law and regulations will be punished with a financial fine not exceeding the amount of the fee due on his land without prejudice to his obligation to pay the fee due.

The regulation of the white land system stipulates 4 conditions for the application of the fee, being a vacant land, located within the boundaries of the urban area, designated for residential or commercial residential use according to the approved plan issued by the competent authority, and being within the category of lands subject to the application of fees as indicated in Article (6) of the regulation: 18.0pt;">.

The value of the land subject to the application of the fee according to the regulation is estimated on the basis of its value on the date of the announcement according to criteria, notably the location of the land within the boundaries of the urban area, its uses, terrain, building regulations applied to it, the availability of public services and access to public facilities, commercial, industrial and social activities and uses that have an impact on residential use: 18.0pt;">.