Order on the Administration of Income Tax from Land, Building, or Land with Building Sale and Use Rights Transfer (Attapeu Province No. 06/Governor.Attapeu)
关于管理征收土地、建筑物或带建筑物土地买卖与使用权转让所得税的命令（阿速坡省第06/省主席.阿速坡号）
ຄຳສັ່ງ ກ່ຽວກັບການຄຸ້ມຄອງຈັດເກັບ ອາກອນລາຍໄດ້ ຈາກການຊື້-ຂາຍ, ການໂອນສິດນຳໃຊ້ ທີ່ດິນ, ສິ່ງປຸກສ້າງ ຫຼື ທີ່ດິນພ້ອມສິ່ງປຸກສ້າງ (ແຂວງອັດຕະປື ເລກທີ 06/ຈຂ.ອປ)
Summary
The President of Attapeu Province, for the unified implementation of the Income Tax Law (No. 67), stipulates procedures, tax bases, and rates for the collection of income tax on the sale and transfer of land, buildings, or land with buildings within the jurisdiction.
Articles
Article 1
Any individual, legal entity, organization, or even people of all ethnic groups or land use rights holders who obtain income from the sale or transfer of use rights of land, buildings, or land with buildings within the country must correctly, completely, and timely declare and pay the income tax arising from such transactions. However, exemptions shall apply in accordance with Articles 35, Points 17 and 18 of the "Income Tax Law" No. 67 dated June 18, 2019.
Article 2
Collection methods and procedures: 2.1 For the sale or transfer of land and buildings, the income recipient must prepare the sale or transfer title documents (limited to the format prescribed by the tax authority) and declare and pay income tax on such sale or transfer (as listed in point 1 of this order) at the tax authority where the land is located, and handle it according to the following circumstances: — For construction land and agricultural land with complete procedures: income tax must be calculated and paid in accordance with the law before the transfer; — For various types of newly reclaimed land: before the transfer, it must first be verified and confirmed by the natural resources and environment department, and then income tax may be calculated in accordance with the law. 2.2 Before preparing or approving the confirmation documents for the sale or transfer of land and buildings, the natural resources and environment department is responsible for verifying, calculating the land value based on the approved benchmark land price, and then preparing a transfer document to be sent to the municipal or provincial tax authority where the land is located, which will calculate the tax payable, prepare the payment and deposit documents, and handle it in accordance with regulations. 3. Tax base and tax rate for income tax: 3.1 Tax base: Based on the total value of the land sale income received, but not lower than the benchmark land price approved by the provincial administrative authority for each period, multiplied by (×) the income tax rate.
Showing the first 2 of 3 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