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Property Tax Act of Bhutan, 2022.

Pays/Territoire
Bhoutan
Type du document
Législation
Date
2022
Source
FAO, FAOLEX
Sujet
Terre et sols
Mot clé
Régime foncier Accès-à-la-justice Concession Gouvernance Évaluation foncière Responsabilité/indemnisation Infractions/sanctions Taxe/impôt
Aire géographique
Asie, Asie et Pacifique, Nations en développement sans littoral, Pays les moins avances, Asie du Sud
Entry into force notes
1st, January, 2023.
Résumé

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.

Texte intégral
Anglais/Dzongkha
Site web
www.mof.gov.bt