Land Tax Act. | Land Portal

Información del recurso

Date of publication: 
Julio 1977
Resource Language: 
ISBN / Resource ID: 
LEX-FAOC167585
License of the resource: 
Copyright details: 
© FAO. FAO is committed to making its content freely available and encourages the use, reproduction and dissemination of the text, multimedia and data presented. Except where otherwise indicated, content may be copied, printed and downloaded for private study, research and teaching purposes, and for use in non-commercial products or services, provided that appropriate acknowledgement of FAO as the source and copyright holder is given and that FAO's endorsement of users' views, products or services is not stated or implied in any way.

This Act, consisting of seven Chapters divided into 59 Articles, concerns the assessment of land value and related tax. The Act provides for the land value tax (Chapter 2), the agricultural land tax (Part 3) and land value increment tax (Chapter 4), the tax collection procedure (Chapter 5), and for offences and penalties (Chapter 6).The land tax is classified into land value tax, agricultural land tax, and land value increment tax (art.1). The taxpayers of land value tax or agricultural land tax shall be: 1. The land title owner. 2. For land with Dien created, the Dien holder. 3. For bestowed land, the bestowee. 4. For land assigned for farming, the farmer. Non-urban land designated as agricultural land by law or not having an assessed value shall be subject to agricultural land tax.

Implemented by: Land Tax Reduction and Exemption Regulations. (2010-05-07)
Implemented by: Enforcement Rules of the Land Tax Act. (2014-01-13)

Autores y editores

Author(s), editor(s), contributor(s): 

Gao, Quan (LEGN)

Proveedor de datos

Foco geográfico

Comparta esta página