Is it permissible, from a Sharia perspective, to agree with the seller to record a price lower than the actual price paid in the contract for purchasing agricultural land, in order to reduce the due fees, which amount to 9% of the land's value?

If the deducted amount is a tax imposed by the state, then if its imposition is permissible in Islamic law, it is not allowed to use stratagems to reduce it. If its imposition is not permissible, then it is allowed to use stratagems to reduce it if it cannot be completely abolished. However, if the deducted amount is a commission, it is not permissible to use stratagems concerning it, based on the Almighty's saying: "O you who have believed, fulfill [all] contracts."