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Guides on the implementation of the decree of the Prime Minister No. 50/PM dated 13 March 1993 on Land Tax.

Country/Territory
Lao, People's Dem. Rep.
Document type
Miscellaneous
Date
1993
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Tax/levy Classification/declassification Agricultural land Land valuation
Geographical area
Asia, Asia and the Pacific, Landlocked Developing Nations, Least Developed Countries, South-Eastern Asia
Abstract

The present guides have been given for the purpose of implementing the new land tax system set out by Decree No. 50/PM of 1993. The calculation of the tax is based on the classification of the different uses of land: (a) land for construction; (b) agricultural land; (c) farmland; (d) land for "rai". The guides specify also on the types of land for construction and agricultural land which may benefit from tax exemption. Further provisions regulate the collection of data, the calculation of the amount to be paid and the modalities of payment.

Full text
English

References - Legislation

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Additional explanations and instructions on the implementation of decree on Taxation of Land.

Legislation | Lao, People's Dem. Rep. | 1993

Keyword: Tax/levy, Classification/declassification, Agricultural land, Abandoned land/unoccupied land, Urban land, Land valuation

Source: FAO, FAOLEX