https://www.fao.org/faolex/results/details/en/c/LEX-FAOC092315

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English

ISBN / Resource ID

LEX-FAOC092315

Pages

34

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This Act imposes levies and duties in respect of immovable property and provides for matters relating to taxation of land such as valuation and registration. Taxes imposed by this Act are: registration of any transfer deed (land transfer tax) to be paid by the transferor at the rate specified in the Second Schedule; an annual tax to be paid by an owner of a campement site, i.e. any land which is situated wholly or partly within 81.21 metres from the high water mark; and a tax on transfer of leasehold rights in State land.

Implemented by: Land (Duties and Taxes) (Amendment of Schedule) Regulations 2008 (GN No. 66 of 2008). (2008-04-19)
Implemented by: Land (Duties and Taxes) (Amendment of Schedule) Regulations 2012 (GN No. 42 of 2012). (2012-03-19)
Amended by: Land (Duties and Taxes) (Amendment of Schedule) Regulations 2009 (GN No. 125 of 2009). (2009-10-14)
Amended by: Land (Duties and Taxes) (Amendment of Schedule) Regulations 2008 (GN No. 36 of 2008). (2008-02-11)
Amended by: Land (Duties and Taxes) (Amendment of Schedule) Regulations 2010 (GN No. 219 of 2010). (2010-11-17)
Amended by: Land (Duties and Taxes) (Amendment of Schedule) Regulations 2011 (GN No. 149 of 2011). (2011-07-25)
Amended by: Land (Duties and Taxes) (Amendment of Schedule) (No. 2) Regulations 2011 (GN No. 140 of 2011). (2011-07-12)
Amended by: Land (Duties and Taxes) (Amendment of Schedule) Regulations 2011 (GN No. 37 of 2011). (2011-02-11)
Amended by: Land (Duties and Taxes) (Amendment of Schedule) (No. 4) Regulations 2011 (GN No. 236 of 2011). (2011-12-28)
Amended by: Land (Duties and Taxes) (Amendment of Schedule) (No. 3) Regulations 2011 (GN No. 149 of 2011). (2011-07-25)
Amended by: Land (Duties and Taxes) (Amendment of Schedule) Regulations 2013 (GN No. 118 of 2013). (2013-06-06)
Amended by: Land (Duties and Taxes) (Amendment of Schedule) (No. 2) Regulations 2013 (GN No. 172 of 2013). (2013-07-01)
Amended by: Land (Duties and Taxes) (Amendment of Schedule) Regulations 2014 (GN No. 162 of 2014). (2014-08-18)
Amended by: Economic and Financial Measures (Miscellaneous Provisions) Act 2011 (Act No. 2011 of 2011). (2011-07-15)