https://www.fao.org/faolex/results/details/en/c/LEX-FAOC112689

Resource information

Resource Language

inglés

ISBN / Resource ID

LEX-FAOC112689

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 imposes a tax on real property and provides for assessments of property and other matters relating to assessment and collection of taxes. It also establishes the Real Property Tax Appeal Tribunal and provides for appeal against decisions of tax authorities. Property used for commercial farming shall be exempted from tax.

Implemented by: Real Property Tax (Prescribed Form) Regulations (Cap. 375). (1975-02-23)
Implemented by: Real Property Tax (Forms and Notices) Regulations (Cap. 375). (1971)
Amended by: Real Property Tax (Amendment) Act, 2013 (No. 6 of 2013). (2013-04-12)
Amended by: Real Property Tax (Amendment) Act, 2013 (No. 29 of 2013). (2013-08-20)
Amended by: Real Property Tax (Amendment)(No. 2) Act, 2012 (No. 6 of 2013). (2012-08-23)
Amended by: Real Property Tax (Amendment) Act, 2012 (No. 19 of 2013). (2012-08-23)
Amended by: Real Property Tax (Amendment) Act, 2015 (No. 22 of 2015). (2015-06-30)