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Información del recurso

Resource Language:

English

ISBN / Resource ID:

LEX-FAOC079290

License of the resource:

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This Act imposes a tax on land to be paid annually by landowners or, in case of leased land and usufruct, by the tenant. Tax shall also be paid by owners of land registered in the register of native lands. Land shall be assessed for tax by the local government council within whose area of authority the land is situated. The method of assessment adopted by the council and the amount of tax imposed shall be approved by the Minister. The Act also provides for review and appeal and imposes fines for non-payment of tax.

Legislación

Autores y editores

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

Gordon

Publisher(s):

Government of Tuvalu

This is the profile for the Government of Tuvalu

Proveedor de datos

FAO Legal Office (FAOLEX)

The FAO Legal Office provides in-house counsel in accordance with the Basic Texts of the Organization, gives legal advisory services to FAO members, assists in the formulation of

Foco geográfico

Tuvalu

Oceanía

Landowners Taxation Act (Cap. 26.20).

An Act to provide for the taxation of landowners.