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Rural land Use Payment and Agricultural Activities Income Tax Amendment Proclamation (No. 99/2005).

Pays/Territoire
Éthiopie
Sous-division territoriale
Oromia
Type du document
Législation
Date
2006
Source
FAO, FAOLEX
Sujet
Agriculture et développement rural, Forêts, Terre et sols
Mot clé
Développement agricole Taxe/impôt Institution Régime foncier Terrains agricoles Petits exploitants/paysans
Aire géographique
Afrique, Afrique Orientale, Nations en développement sans littoral, Pays les moins avances, Sahel
Résumé

This Proclamation concerns rural land use payment payable by farmers, investors and enterprises for rural land used for agricultural activities and tax payable by farmers on income from agricultural activities in the Oromia Region. Rural land use payment shall be paid for all rural land owned legally. Any rural land held for agricultural activities by a farmer whether cultivated or not is subjected to rural land use payment except for damages beyond his or her control. Persons liable to pay rural land use payment shall be notified to the Revenue Bureau and the Bureau shall register and maintain record this information. An appeal committee shall be established at each Woreda. A government organization or non-government organization or a private investor who develops forest upon directives of the Oromia Investment Commission shall be exempted from rural land use payment.

Texte intégral
Anglais
Site web
www.chilot.me

Références - Législation

Amendé par

Revised rural land use payment and agricultural income tax proclamation No. 131/2007 issued to amend the previous proclamation No.99/2005 (131/2007).

Législation | Éthiopie | 2007

Mot clé: Taxe/impôt, Petits exploitants/paysans

Source: FAO, FAOLEX