1. Tax on Property Rental is set by rental received as follows:
- Buildings built on land such as: houses, factories, warehouses, offices, etc.
- Manual tools are equipped with industrial institutions
- Industrial and commercial installed fittings established in place, large buildings loaded with liquids and miscellaneous products such as fuel, pitch , grains
- Floating houses, ships used as accommodations or miscellaneous business services
- Free land (land without building) is included with the areas of stone, mine and coal extraction, lakes and salt pan field
2. This tax is collected from proprietors or assignees
3. The tax rate on the property rental is equalized 10% of the gross rental. This gross rental shall be written in a contract or an agreement with lessees.