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Land Development Tax Act, 2023 (Act No. 31 of 2023).

País/Territorio
Bangladesh
Tipo de documento
Legislación
Fecha
2023
Fuente
FAO, FAOLEX
Título completo
An Act enacted for the purpose of levying and collecting land development tax, repealing the Land Development Tax Ordinance, 1976 and enacting new provisions.
Materia
Tierra y suelos
Palabra clave
Tenencia de tierras Acceso-a-la-justicia Terrenos agrícolas Catastro/registración de tierras Clasificación/declasificación Inspección Subdivisión de tierras Responsabilidad/indemnización Propiedad Tasa/impuesto
Área geográphica
Asia, Asia y Pacifico, Océano Índico, Países menos desarrollados, Mares del Asia Sudoriental, Asia Meridional
Resumen

This Act provides for the levy and collection of land development tax for agricultural and non-agricultural land. Section 3 states that the government may prescribe the rates, limits and conditions of land development tax on agricultural land and tea plantations. Section 4 requires that the lands of the country shall be classified into several classes for the purpose of determining the rate of land development tax of non-agricultural land. Section 5 gives the power to the government to exempt any person or class of persons from paying such tax. Section 6 provides for the manner of assessment of tax in case of division of plot due to inheritance or if there are several owners. Section 8 makes provision for collection of taxes electronically and by bank deposit. Section 9 lays down the procedure for collection of arrears of any land development tax. Section 15 provides for determination of the land development tax by the officer. Sections 16 and 17 allow for review and appeal respectively.

Texto completo
Bengalí
Página web
bdlaws.minlaw.gov.bd