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ما هو الشرط الرئيسي للاعتراف بمبيعات العقارات السكنية كمؤهلة؟
ما هو الشرط الرئيسي للاعتراف بمبيعات العقارات السكنية كمؤهلة؟
من هم المستفيدون الرئيسيون من تخفيض ضريبة المسكن الأول؟
من هم المستفيدون الرئيسيون من تخفيض ضريبة المسكن الأول؟
كيف يتم التعامل مع ضريبة المسكن الأول للمواطنين السعوديين؟
كيف يتم التعامل مع ضريبة المسكن الأول للمواطنين السعوديين؟
ما هي المعايير اللازمة للحصول على إلغاء ضريبة التصرفات العقارية؟
ما هي المعايير اللازمة للحصول على إلغاء ضريبة التصرفات العقارية؟
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ما هي الإجراءات المتبعة لتسجيل ضريبة التصرفات العقارية؟
ما هي الإجراءات المتبعة لتسجيل ضريبة التصرفات العقارية؟
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ما هو المصطلح الذي يشير إلى المبلغ الذي يُفرض كضريبة على الممتلكات العقارية؟
ما هو المصطلح الذي يشير إلى المبلغ الذي يُفرض كضريبة على الممتلكات العقارية؟
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أي من الإجراءات التالية تُعتبر جزءًا من عملية التسجيل الضريبي للعقارات؟
أي من الإجراءات التالية تُعتبر جزءًا من عملية التسجيل الضريبي للعقارات؟
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كيف يتم حساب ضريبة التصرفات العقارية عادة؟
كيف يتم حساب ضريبة التصرفات العقارية عادة؟
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أي من الخيارات التالية تشير إلى الإعفاءات الضريبية التي يمكن أن تُمنح للمستثمرين في العقارات؟
أي من الخيارات التالية تشير إلى الإعفاءات الضريبية التي يمكن أن تُمنح للمستثمرين في العقارات؟
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ما هي إحدى التطبيقات الرئيسية للضريبة على العقارات؟
ما هي إحدى التطبيقات الرئيسية للضريبة على العقارات؟
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ما هي الضريبة التي لا يتحملها المواطن عند امتلاكه لعقار لا تتجاوز قيمته 500,000 ريال؟
ما هي الضريبة التي لا يتحملها المواطن عند امتلاكه لعقار لا تتجاوز قيمته 500,000 ريال؟
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أي من الخيارات التالية يعتبر إجراءً من إجراءات التسجيل الضريبي للعقارات؟
أي من الخيارات التالية يعتبر إجراءً من إجراءات التسجيل الضريبي للعقارات؟
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ما هو مبلغ الضريبة التي يتحملها المواطن عند امتلاك عقار قيمته 1,000,000 ريال؟
ما هو مبلغ الضريبة التي يتحملها المواطن عند امتلاك عقار قيمته 1,000,000 ريال؟
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ما هي إحدى الإعفاءات الضريبية الممكنة للمواطنين في النظام الضريبي العقاري؟
ما هي إحدى الإعفاءات الضريبية الممكنة للمواطنين في النظام الضريبي العقاري؟
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أي من التطبيقات التالية لضريبة التصرفات العقارية يتطلب تقديم معلومات دقيقة عن القيمة السوقية للعقار؟
أي من التطبيقات التالية لضريبة التصرفات العقارية يتطلب تقديم معلومات دقيقة عن القيمة السوقية للعقار؟
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Study Notes
Course Title
- Taxable real estate transactions
- This course covers real estate transactions and levies.
Course Description
- A detailed study on real estate transactions and how taxes are levied on them.
Components of the Course
- Nature of real estate taxes
- Taxable individuals, tax rates, and scope
- Tax-exempt real estate transactions
- Real estate tax liability
- Payment and settlement, tax refund
- Regulations and relevant information
- Practical applications
- First home for Saudi citizens
- Tax evasion, penalties, and fines
Real Estate Transactions
- Real estate transactions include the transfer of ownership, possession, or usufruct of property.
- Examples: sales, exchanges, gifts, wills, barters, leases, financing leases, transfer of shares in real estate companies, and usufruct of an asset for over 50 years.
Taxable Individuals
- All individuals involved in real estate transactions, regardless of status (natural person, legal entity, individual establishment, or any entity authorized by regulations and laws to enter into transactions).
Tax Rate and Scope
- Real estate transaction tax rate is 5% of the total transaction value (irrespective of the property's state, shape, or use).
Exempted Transactions
- Real estate transactions in inheritance partition or distribution.
- Gifting property to charitable trusts or organizations without consideration.
- Property transactions with government entities or public benefit organizations.
- Forcible property transfer for public benefit.
- Documenting gifts to spouse or relatives up to the third degree.
- Property transfer through a valid will.
- Temporarily transferring property as collateral for loans or credit agreements.
- Property transactions prior to the regulations' implementation according to existing lease-to-own or financing leasing contracts.
- Temporarily transferring property between trustees or trusts.
- Property as an equity contribution to a real estate investment vehicle.
- Transaction between parties involving foreign governments or similar organizations (with reciprocity).
- Real estate transactions subject to Value Added Tax (VAT).
- Transfer of property from a partner to an established company provided that the asset was included in the company's assets before the decree and remains so.
- End of existing transaction with return of property to the original owner within 90 days of being documented, and without changes to the property's ownership.
- Any other cases where a decision is made by a minister.
Tax Liability
- Real estate tax is due on all real estate deals, and its value is dependent on what is agreed or recorded between the buyer and seller in line with the market value at the time of the transaction.
- The tax has to be paid either before or during the handover/lease.
Payment and Settlement, Tax Refund
- Tax is collected from the transacting party together with any resulting obligations.
- Taxpayers and beneficiaries are jointly and separately liable for tax obligations.
- Parties can decide to jointly pay the tax, however the transactor remains liable for the payment.
- The authority is entitled to verify the fair market value of the property to confirm the accuracy of the tax assessment.
- Tax refund is processed by the Saudi Tax Authority (Zakat, Tax and Customs Authority) in cases of over-payment.
- Certain legal guardians, trustees, assignees/representatives, bankruptcy administrators, etc., are liable for following the regulations/laws when acting on behalf of others.
- Procedures for payment are on online platforms.
Practical Applications
- Case study 1: A deceased person bequeathed a house to a relative not in the line of inheritance.
- Case study 2: A developer sold a commercial property and a plot of commercial land.
- Case study 3: A developer gifted land to his wife and a friend.
- Case study 4: A person bought a property that is not his first home.
- Further tax related case studies are available on linked URL.
First Home for Saudi Citizens
- The Kingdom decided to cover real estate transactions tax for Saudi citizens acquiring their first home (up to SAR1,000,000).
- This involves collaboration with the Ministry of Housing, and requires the property to be the first and only home of the Saudi citizen, as certified by relevant documents from the Ministry of Housing.
- The procedure for claiming is to obtain a certificate of first home purchase from the Ministry of Housing, to submit one to the real estate agent, who then pays the tax on behalf of the seller. Any amount exceeding SAR1,000,000 remains the buyer's responsibility.
Evasion, Penalties, and Fines
- Any schemes or actions to avoid tax payment are considered tax evasion.
- Penalties and fines depend on the nature of the violation.
- Actions including submitting false information, or fake, incomplete or misleading documents, can lead to fines.
- Fines for late payment are 5% of the unpaid tax per month or part of a month.
- Penalties/fines are determined depending on the violation/omission , and range from above the amount of taxes owed up to three-times that amount.
- Penalties for tax evasion include significant fines, where the minimum is the tax amount owed, and the maximum is three times this.
- Other forms of tax-related misconduct, depending on the case, can result in penalties starting from 10,000 Saudi Riyals.
Additional Information
- The Saudi Tax Authority's website has details on online services, application forms, contact information, and other useful details.
Appendix
- The documents include case studies to illustrate the application of course materials.
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Description
يتناول هذا الاختبار معاملات العقارات الخاضعة للضرائب وكيفية فرض الضرائب عليها. سيناقش الجوانب المختلفة للتعاملات العقارية بما في ذلك المسؤوليات والامتيازات الضريبية. هذا الاختبار موجه للمحترفين في مجال العقارات والراغبين في فهم عواقب الضرائب.
