What is the ruling on circumventing the Central Bank's law which stipulates paying 20% of the property price, by increasing the appraised value on paper? And in this case, is the amount paid to the seller and the broker's commission permissible (halal) or forbidden (haram)? And what is the ruling on writing a lower value in land sale contracts to avoid paying the 3% to the Ministry of Housing, especially given the lack of basic services in some areas?

The Islamic transaction mentioned requires clarification as to whether the bank purchases the property and sells it to the client, and whether it purchases it finished or unfinished. As for the taxes levied by the Ministry of Housing when registering contracts, they are permissible if the state's resources are insufficient to provide services and there is a need to impose them, and it is not permissible to evade them. However, if they are imposed without a مقابل (counterpart/benefit) or if the state's resources are sufficient, then they are prohibited, and it is permissible to evade and circumvent them. If there is a need for a small amount of taxes, it is not permissible to impose excessive taxes that exceed the state's needs, and it is permissible to evade the excessive, prohibited amount.