Guides on the implementation of the decree of the Prime Minister No. 50/PM dated 13 March 1993 on Land Tax. 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 Valoración de tierras Área geográphica Asia, Asia y Pacifico, Naciones en desarrollo sin litoral, Países menos desarrollados, Asia Sudoriental Resumen 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. Texto completo Inglés Referencias - Legislación Implementado por Additional explanations and instructions on the implementation of decree on Taxation of Land. Legislación | Lao, Rep. Dem. Popular | 1993 Palabra clave: Tasa/impuesto, Clasificación/declasificación, Terrenos agrícolas, Tierras abandonadas/terrenos baldíos, Terrenos urbanos, Valoración de tierras Fuente: FAO, FAOLEX