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Article 2 of Education Tax Regulation No. 3 of 1988

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The supplied header identifies the regulation as a 1988 instrument, while its publication date shows 1964. The header identification is retained and this discrepancy is disclosed without assuming a correction.

Article text

تستوفى من المالك او المستأجر في المناطق البلدية ضريبة سنوية تسمى (ضريبة المعارف)

( مقدارها 2 ) من بدل الايجار السنوي الصافي كما قدر بموجب قانون ضريبة الابنية والاراضي %

داخل حدود المناطق البلدية المعمول به، وللمالك الحق بأن يعود بضريبة المعارف التي دفعها

على المستأجر.

The supplied header identifies the regulation as a 1988 instrument, while its publication date shows 1964. The header identification is retained and this discrepancy is disclosed without assuming a correction.

Source: the supplied Legislation and Opinion Bureau edition. Transcription does not certify the latest amendments or continuing force of every provision. Electronic extraction can produce formatting differences, particularly in tables; consult the official source for legal reliance.

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The English title and interface are editorial translations. The legislative text is displayed in Arabic, without an official English translation.

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