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

País/Territorio
Lao, Rep. Dem. Popular
Tipo de documento
Miscelanea
Fecha
1993
Fuente
FAO, FAOLEX
Materia
Tierra y suelos
Palabra clave
Tasa/impuesto Clasificación/declasificación Terrenos agrícolas Tierras abandonadas/terrenos baldíos Terrenos urbanos Valoración de tierras
Área geográphica
Asia, Asia y Pacifico, Naciones en desarrollo sin litoral, Países menos desarrollados, Asia Sudoriental
Resumen

For the purpose of implementing the land tax system set out by Decree No. 50/PM of 1993, additional explanations are given with respect to: (a) the new system of tax collection; and (b) the calculation of land taxes on the basis of the location and of the use of the land. Part III sets out the types of land which may benefit from tax exemption and the procedure to be followed by the applicant. Final provisions establish tasks to be undertaken by the provincial finance departments in order to favour the uniform implementation of the new land tax system.

Texto completo
Inglés

Referencias - Legislación

Implementa

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

Legislación | Lao, Rep. Dem. Popular | 1993

Palabra clave: Tasa/impuesto, Clasificación/declasificación, Terrenos agrícolas, Valoración de tierras

Fuente: FAO, FAOLEX