Land Tax Assessment Regulations, 2003.
Resource information
Resource Language
ISBN / Resource ID
LEX-FAOC112631
Pages
20
License of the resource
Copyright details
© FAO. FAO is committed to making its content freely available and encourages the use, reproduction and dissemination of the text, multimedia and data presented. Except where otherwise indicated, content may be copied, printed and downloaded for private study, research and teaching purposes, and for use in non-commercial products or services, provided that appropriate acknowledgement of FAO as the source and copyright holder is given and that FAO's endorsement of users' views, products or services is not stated or implied in any way.
These Regulations implement the Land Tax Assessment Act 2002 and the Taxation administration Act 2003 by providing for the payment of land tax.The Regulations provide: for the payment of the full amount of land tax less a discount rate; that land tax may be paid in installments payable within 49 days after the date of the assessment notice and for the imposition of a charge rate; taxable authorities; etc.
Implements: Land Tax Assessment Act 2002 (Act No. 52 of 2002). (2015-05-26)
