Instruction Order: On the Collection of Income Tax from the Sale and Transfer of Land Use Rights, Buildings, or Land with Buildings
指示令：关于征收土地使用权、建筑物或带建筑物的土地买卖、转让所得税收入
ຄຳສັງແນະນຳ ວ່າດ້ວຍການເກັບລາຍຮັບອາກອນລາຍໄດ້ຈາກການ ຊື້ - ຂາຍ, ໂອນສິດນຳໃຊ້ທີ່ດິນ, ສິ່ງປຸກສ້າງ ຫຼື ທີ່ດິນພ້ອມສິ່ງປຸກສ້າງ
Summary
The Governor of Xieng Khouang Province issues an instruction order regulating the collection of income tax on the sale and transfer of land use rights, buildings, or land with buildings, specifying the assessment duties of the Natural Resources and Environment Department and the Tax Department, imposing a two percent tax on the assessed value, and repealing the previous Instruction No. 20.
Articles
Article 1
Direct the Provincial Department of Natural Resources and Environment and the District Office of Natural Resources and Environment to be responsible for calculating and preparing documents concerning the sale, buildings, or land with buildings, ensuring their correctness and appropriateness, and then transferring them to tax personnel stationed at the Provincial and District Departments (Offices) of Natural Resources and Environment.
Article 2
Tax officials are tasked with preparing documents to calculate and collect income tax revenue from the sale and transfer of land use rights and buildings or land with buildings, in accordance with Article 48, Item 9 of the income tax rate of the Tax Law (Revised, No. 07/National Assembly dated December 15, 2015), for cases other than those specified in Article 47, Item 18 of the Tax Law.
Article 3
The collection of fees and income tax for the sale, transfer of land use rights, buildings, or land with buildings shall be based on the correctly registered land status in accordance with regulations; for each occurrence of sale, transfer, or conveyance, a fee of two percent (2%) of the appraised value shall be paid based on the price ranges for land and buildings determined and approved by the authorities at each period, which shall serve as the basis for accurately calculating income tax in accordance with Article 53, Paragraph 3 of the Tax Law.
Showing the first 3 of 6 articles. Open the LaoPaniti app for the full trilingual text.
Read the full trilingual text with AI explanation in the LaoPaniti app← LaoPaniti home: AI legal Q&A · contract drafting · Chinese-Lao translation