Land Tax Law
土地税法
ກົດໝາຍວ່າດ້ວຍ ອາກອນທີ່ດິນ
Summary
Total 47 articles, effective January 1, 2024.
Articles
Article 1
Article 1. Purpose
This Law prescribes the principles, regulations, methods, and measures for the management, supervision, and inspection of land tax, in order to enhance the efficiency and effectiveness of such work, ensuring the correct, complete, fair, and transparent collection of state budget revenues, thereby contributing to the national socio-economic development.
Article 2
Article 2 Land Tax
Land tax is a monetary obligation imposed on individuals, legal entities, or organizations who are owners, users, or possessors of land use rights.
Article 3
Article 3. Interpretation of Terms
The terms used in this Law shall have the following meanings:
1. Land means the area of a plot of land for which an individual, legal entity, or organization (both public and private sectors) is the owner of land use rights, user, or possessor;
2. Land taxpayer means an individual, legal entity, or organization who is the owner of land use rights, user, or possessor of land;
3. Land tax collection agent means a village economic and financial unit or a person entrusted with the collection of land tax;
4. Person entrusted with the collection of land tax means an individual, legal entity, or organization entrusted by the provincial or capital tax authority to collect land tax;
5. Agricultural land means land designated for cultivation, animal husbandry, fisheries, irrigation, and agricultural scientific research experiments;
6. Construction land means land designated for developing new towns, constructing residential houses, office premises, government agencies, public places, commercial establishments, services, and other buildings, located within a planned area and in accordance with urban planning (as provided by law);
7. Idle land means agricultural land or construction land that has not been developed or constructed in accordance with specialized regulations;
8. Title deed (land certificate) means the sole primary documentary evidence of land use rights, correctly transcribed from the land register, issued in a single copy to the owner, and used as a permanent documentary evidence until new changes occur under the conditions prescribed by law;
9. Land use certificate means a document certifying land use rights, issued by the relevant state authority to Lao citizens under resettlement policies, for use as residential and production land.
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