For the purpose of implementing the land tax system set out by Decree No. 50/PM of 1993, additional explanations are given with respect to: (a) the new system of tax collection; and (b) the calculation of land taxes on the basis of the location and of the use of the land. Part III sets out the types of land which may benefit from tax exemption and the procedure to be followed by the applicant. Final provisions establish tasks to be undertaken by the provincial finance departments in order to favour the uniform implementation of the new land tax system.
Implements: Guides on the implementation of the decree of the Prime Minister No. 50/PM dated 13 March 1993 on Land Tax. (1993-04-20)
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