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Property Tax Act of Bhutan, 2022.

País/Territorio
Bhután
Tipo de documento
Legislación
Fecha
2022
Fuente
FAO, FAOLEX
Materia
Tierra y suelos
Palabra clave
Tenencia de tierras Acceso-a-la-justicia Concesión Gobernanza Valoración de tierras Responsabilidad/indemnización Infracciones/sanciones Tasa/impuesto
Área geográphica
Asia, Asia y Pacifico, Naciones en desarrollo sin litoral, Países menos desarrollados, Asia Meridional
Entry into force notes
1st, January, 2023.
Resumen

This Act provides for the levy and collection of property tax in Bhutan. Chapter 1 contains the short title, commencement date and extent. It states that all taxes shall be deposited in the government revenue account and no taxes may be imposed unless provided by the Act. Chapter 2 provides for the rate of land tax and building tax and the persons liable to pay the same. Chapter 3 lays down the criteria for applicability of vacant land tax, the rate and the persons liable to pay such tax. Chapter 4 contains the exemptions and concessions on tax payable. Chapter 5 provides for the procedure to collect and recover taxes including determining the valuation, payment deadline, penalties for late payment and consequences for non-payment of taxes. Chapter 6 establishes an appeal committee and an appeal board and lays down the procedure for appeals against decisions under the Act. Chapter 7 establishes a property valuation division and contains the definitions.

Texto completo
Inglés/Dzongkha
Página web
www.mof.gov.bt