Law No. 11 of 1997 dated February 3, 1997, as amended and supplemented by subsequent texts.

Definition

Built properties located within the municipal perimeter are subject to an annual tax called the "Built Property Tax."

Payment Deadline

January 1st of each year.

The tax is payable by:

• The property owner
• The beneficiary of the property
• In their absence, the occupant or holder of the property

Tax Base and Rate

The tax is calculated at a rate of 2% of the reference price per square meter multiplied by the built area of the property.

Decree No. 1185 of May 14, 2007 sets the minimum and maximum reference prices per built square meter for each category of property as follows:

Reference Price (D/m²)	Built Area	Category
100 to 162	Built properties ≤ 100 m²	Category 1
163 to 216	Properties >100 m² and ≤ 200 m²	Category 2
217 to 270	Properties >200 m² and ≤ 400 m²	Category 3
271 to 324	Properties >500 m² for industrial use	Category 4

Rate Based on Services Provided

The tax depends on services provided by the municipality (cleaning, public lighting, roads, sewers, etc.):

Rate	Services Provided
8%	1 or 2 services
10%	3 or 4 services
12%	More than 4 services
14%	More than 4 services + others

Definition

Unbuilt lands located within the municipal perimeter are subject to an annual tax called "Unbuilt Land Tax."

Payment Deadline

January 1st of each year.

The tax is payable by:

• The owner
• The beneficiary
• If unavailable, the holder or occupant

Base and Rate

Rate of 0.3% of the actual market value.

If this value is unavailable, the tax is calculated per square meter based on urban density as defined by the urban development plan (Decree No. 1186 of May 14, 2007):

Reference Price (D/m²)	Zone
0.385	High urban density zone
0.115	Medium density zone
0.040	Low density zone

Scope

• Individuals subject to income tax (BIC or BNC)
• Legal entities subject to corporate tax
• Partnerships or joint ventures engaged in commercial or non-commercial activity

Exempt Establishments

• Tourist establishments subject to hotel tax
• Establishments benefiting from a special or conventional tax regime

Tax Base

Gross local turnover or income/corporate tax.

Businesses with a gross margin ≤ 4% are included with proof.

Rate

0.2% of turnover.

Otherwise, 25% of income or corporate tax.

Minimum Due

May not be less than the built property tax at 5% of the reference price/m² by category.

Decree No. 1187 of May 14, 2007:

Category	Usage	8%	10%	12%	14%
1	Administrative or commercial use	0.900	1.125	1.345	1.570
2	Light structure for industrial use	0.620	0.770	0.920	1.075
3	Solid structure for industrial use	0.755	0.950	1.135	1.320
4	Over 5000 m² for industrial use	0.990	1.240	1.485	1.735

Definition

Paid by operators of tourist establishments as defined by applicable legislation.

Tax Base

Total gross turnover.

Rate

2%.

Applies to operators of cafés, bars, and tea rooms.

Decree No. 434 of March 3, 1997 sets the annual fee as follows:

Fee (D)	Type of establishment
25	1st category establishments
150	2nd category establishments
300	3rd category establishments

This fee is due every January for the entire year, regardless of the start or end date of the activity.

Law No. 122 of 1994 dated November 28, 1994, concerning the issuance of the Land Use Planning and Urbanism Code, as amended and supplemented by subsequent texts.

Order of the Minister of Equipment and Housing dated October 19, 1995, setting the documents required for the subdivision file, including the specifications, as well as the procedures and forms of its approval.

Order of the Minister of Equipment and Housing dated October 19, 1995, establishing the composition and functioning of the technical committees for subdivisions.

• The applicant must be the owner (or legally authorized representative) of the land to be subdivided.
• The nature and designation of the land must comply with the local land use plan.
• The applicant must submit a complete file in accordance with applicable legislation.

• Application form completed using the official template provided by the administration, signed by the owner(s) or their representatives.
• A project note describing the subdivision, particularly:
  • The regulatory measures specified in the urban development plan.
  • The technical characteristics of the land (slope, exposure to natural risks, etc.), the urban planning approach adopted, especially its integration with the surrounding urban environment, taking into account the architectural, urban, social, and economic patterns of the region.
  • The planned development program according to the type of housing and public infrastructure.
• Proof of ownership (land title, deed, court ruling, etc.).
• A location map of the land to be subdivided.
• If the land is registered: a cadastral map. If unregistered: a topographic plan at a scale of at least 1:1000 with geographic coordinates prepared by a surveyor.
• A topographical plan at a scale of at least 1:1000 showing the land's and neighboring plots' current elevation, prepared by a surveyor.
• The plan should also show buildings, plantations, previous approved subdivisions, nearby public infrastructure, and indicate any part of the land that will not be subdivided, if applicable.
• A subdivision plan at a scale of at least 1:1000 indicating lot numbers, surface areas, land use, parking areas, roads, network infrastructure, and future utility lines.
• A general drawing showing the overall project layout, a 3D summary diagram, and if applicable, a scale model or similar representation, required for subdivisions equal to or larger than five hectares.
• The subdivision specifications outlining the rights and obligations of the subdivider and buyers or lessees, as well as the development and sanitation program.
  These specifications must include enforceable urban planning rules covering public-interest easements applicable to different areas and constructions, and rules for designated public or green spaces.
  The specifications must also mention the potential expiry of specific subdivision rules and must conform to the model specifications annexed to the Ministerial Order.
• An estimated schedule for completion of the works.
• Proof of ownership (land title, deed, court ruling, etc.).
• Certificates from competent services confirming the land can be connected to sanitation, potable water, electricity, or telecommunication networks.
• Terms and conditions for phased work execution, if applicable.
• An environmental impact note or study according to applicable laws and regulations.
• A road alignment decision, if the land borders public roads or maritime public domain.
• Note: Documents "1", "3", and "5" must be submitted in triplicate; all others in seven copies.

The administrative decision must be issued within 4 months from the date of submission of a complete file.

The applicant will be notified of the decision within 1 month from its issuance.

Articles 44, 45, and 48 of Law No. 3 of August 1, 1957, on civil status organization, as amended and supplemented by subsequent texts.

Article 76 of Organic Law No. 33 of May 14, 1975, on municipalities, as amended and supplemented.

Law No. 12 of February 25, 1997, on cemeteries and burial grounds.

Decree No. 1326 of July 7, 1997, on the procedures for grave preparation and rules for burial, exhumation, and transfer of remains.

Ministry of Interior Circular No. 86 of November 3, 1997.

After death and before burial.

• Medical certificate confirming death occurred under natural conditions.
• Authorization from the Public Prosecutor if death occurred in unusual or suspicious circumstances.
• Report from security services in case of unnatural death.
• Applicable fee for the requested document.

• Civil status office of the municipality or municipal district.
• Delegation (Imadat) outside the municipal area.

• Civil status office of the municipality or municipal district.
• Delegation (Imadat) outside the municipal area.

Immediate

In case of suspicious death, due to violence, accident, or other unnatural causes, the burial permit may only be issued after a report is drawn up by the national security services.

If a body is transferred from one location to another, the civil registrar receiving the body in their jurisdiction shall issue the burial permit based on the accompanying documents (medical certificate and death certificate), without needing to investigate the cause of death.

Anyone who buries a deceased person without a burial permit is subject to imprisonment and a fine.

Articles 13 and 14 of Law No. 3 dated August 1, 1957, relating to the organization of civil status, as amended and supplemented by subsequent texts.

Circular No. 15 from the Presidency of the Government dated February 14, 1989.

• Submitting a verbal request to the civil status officer.
• Payment of the applicable stamp duty (in cash or by postal order made out to the municipal collector, accompanied by a stamped envelope with the applicant's address in case of a postal request).

• Provide details related to the death: date, certificate number.
• Or present an old copy of the death certificate.

• Civil status service of the municipality or municipal district.
• Embassy or consulate for deaths that occurred abroad.
• Delegation (governorate) for deaths that occurred outside municipal areas.
• Fast administration offices.

• Civil status service of the municipality or municipal district.
• Embassy or consulate for deaths that occurred abroad.
• Delegation (governorate) for deaths that occurred outside municipal areas.
• Fast administration offices.

Immediately or within 24 hours from the time of the request.

The certificate is issued to the concerned person, their ascendants or descendants, legal guardian, legal representative, or non-divorced spouse.

Copies of the certificates are provided free of charge to the public prosecutor or authorized administrative institutions.