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Landowners Taxation Act (Cap. 26.20).

País/Territorio
Tuvalu
Tipo de documento
Legislación
Fecha
1957 (2008)
Fuente
FAO, FAOLEX
Título completo
An Act to provide for the taxation of landowners.
Materia
Tierra y suelos
Palabra clave
Tasa/impuesto Valoración de tierras Registro
Área geográphica
Asia y Pacifico, Países menos desarrollados, Oceania, Polinesia, Pequeños estados insulares en desarrollo, Pacífico Sur
Resumen

This Act imposes a tax on land to be paid annually by landowners or, in case of leased land and usufruct, by the tenant. Tax shall also be paid by owners of land registered in the register of native lands. Land shall be assessed for tax by the local government council within whose area of authority the land is situated. The method of assessment adopted by the council and the amount of tax imposed shall be approved by the Minister. The Act also provides for review and appeal and imposes fines for non-payment of tax.

Texto completo
Inglés
Página web
www.tuvalu-legislation.tv