Transfer of Property Tax Law (No. 11 of 1963). País/Territorio Sri Lanka Tipo de documento Legislación Fecha 1963 Fuente FAO, FAOLEX Título completoAn Act to provide for the imposition of a transfer of property tax for any year of assessment commencing on or after October 1963, and to provide for matters connected therewith or incidental thereto. Materia Tierra y suelos Palabra clave Valoración de tierras Tasa/impuesto Tenencia de tierras Transferencia Propiedad Área geográphica Asia, Asia y Pacifico, Océano Índico, Mares del Asia Sudoriental, Asia Meridional Resumen This Act imposes a property tax when there is a transfer of ownership of property to persons who are not citizens of Sri Lanka. They shall be charged from the transferee of such property an amount equivalent to the value of that property (sect. 2). The tax shall be paid to the Registrar of Lands in that district and paid into a Consolidated Fund. Section 3 concerns the effects of non-payment whereas there are provisions concerning the procedure for recovering due tax (sect. 8). There are further provisions regarding offences and a list of definitions relevant to the Act. Texto completo Inglés Referencias - Legislación Enmendado porr Transfer of Property Tax (Amendment) Act. Legislación | Sri Lanka | 1982 Palabra clave: Tasa/impuesto, Transferencia, Tenencia de tierras, Propiedad Fuente: FAO, FAOLEX