Transfer of Property Tax Law (No. 11 of 1963). Pays/Territoire Sri Lanka Type du document Législation Date 1963 Source FAO, FAOLEX Titre completAn 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. Sujet Terre et sols Mot clé Évaluation foncière Taxe/impôt Régime foncier Transfert Propriété Aire géographique Asie, Asie et Pacifique, Océan Indien, Mer de l'Asie du Sud-Est, Asie du Sud Résumé 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. Texte intégral Anglais Références - Législation Amendé par Transfer of Property Tax (Amendment) Act. Législation | Sri Lanka | 1982 Mot clé: Taxe/impôt, Transfert, Régime foncier, Propriété Source: FAO, FAOLEX