Guides on the implementation of the decree of the Prime Minister No. 50/PM dated 13 March 1993 on Land Tax. | Land Portal
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Guides on the implementation of the decree of the Prime Minister No. 50/PM dated 13 March 1993 on Land Tax.

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Resource information

Resource Language: 
English
ISBN / Resource ID: 
LEX-FAOC006322
Pages: 
1
License of the resource: 
All rights reserved
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.

The present guides have been given for the purpose of implementing the new land tax system set out by Decree No. 50/PM of 1993. The calculation of the tax is based on the classification of the different uses of land: (a) land for construction; (b) agricultural land; (c) farmland; (d) land for "rai". The guides specify also on the types of land for construction and agricultural land which may benefit from tax exemption. Further provisions regulate the collection of data, the calculation of the amount to be paid and the modalities of payment.

Implemented by: Additional explanations and instructions on the implementation of decree on Taxation of Land. (1993-06-01)

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FAO

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Geographical focus

Laos
Asia
South-Eastern Asia

Related categories

farmland

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