Supplementary Guidelines on Declaration and Payment of Land Tax Through the Banking System
补充指南 关于通过银行系统申报与缴纳土地税
ຄຳແນະນຳເພີ່ມເຕີມ ກ່ຽວກັບການແຈ້ງ ແລະ ຊຳລະພາສີທີ່ດິນຜ່ານລະບົບທະນາຄານ
Summary
The Ministry of Finance issued supplementary guidelines specifying documents, steps, methods, data correction, refunds, tax exemptions, payment deadlines, revenue management, responsibilities of various departments, and penalty measures for violators regarding the declaration and payment of land tax through the banking system.
Articles
Article 1
Lao People's Democratic Republic. Peace, Independence, Democracy, Unity, Prosperity. Ministry of Finance, No.: […]/MoF. Vientiane Capital, […] Month […] Day, 2018. Supplementary Guidelines. On Declaration and Payment of Land Tax through the Banking System.
Pursuant to the Presidential Decree, No. 0/LAO, promulgated on May 8, 2007, on Land Tax;
Pursuant to the Guidelines for Implementing the Presidential Decree on Land Tax, No. 1927/MoF, promulgated on August 17, 2007;
Pursuant to the Prime Minister's Decree, No. 144/Gov, promulgated on May 8, 2017, on the Organization and Activities of the Ministry of Finance.
Article 2
[General Provisions and Tax Obligation] Pursuant to the Presidential Decree on Land Tax, regardless of whether one has obtained permanent or temporary usage rights, or has actual land use without usage rights, any person who uses land on any date or month within a year must pay the land tax for that year; land tax revenues shall be centrally paid into the state budget of the national treasury, through the bank system, to the account numbers opened by banks providing services nationwide under each province and capital treasury.
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