Additional explanations and instructions on the implementation of decree on Taxation of Land. Pays/Territoire Lao, Rép. dém. populaire Type du document Miscellaneous Date 1993 Source FAO, FAOLEX Sujet Terre et sols Mot clé Taxe/impôt Classement/déclassement Terrains agricoles Terres abandonnées/terres vacantes Terrains urbains Évaluation foncière Aire géographique Asie, Asie et Pacifique, Nations en développement sans littoral, Pays les moins avances, Asie du Sud-Est Résumé For the purpose of implementing the land tax system set out by Decree No. 50/PM of 1993, additional explanations are given with respect to: (a) the new system of tax collection; and (b) the calculation of land taxes on the basis of the location and of the use of the land. Part III sets out the types of land which may benefit from tax exemption and the procedure to be followed by the applicant. Final provisions establish tasks to be undertaken by the provincial finance departments in order to favour the uniform implementation of the new land tax system. Texte intégral Anglais Références - Législation Implemente Guides on the implementation of the decree of the Prime Minister No. 50/PM dated 13 March 1993 on Land Tax. Législation | Lao, Rép. dém. populaire | 1993 Mot clé: Taxe/impôt, Classement/déclassement, Terrains agricoles, Évaluation foncière Source: FAO, FAOLEX