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Individuals and families dependent on agriculture do not have to pay taxes on a maximum of 25 bighas of land. However, if you are not dependent on agriculture, you will have to pay a land development tax on any amount of land.
The new tax law on land development is being drafted maintaining such provisions. The Ministry of Land has already drafted the Land Development Tax Law, 2020, adapting the Land Development Tax Ordinance 198.
According to the bill, the tax on territorial development will be applied according to the financial year (July 1 to June 30). Now the tax is applied according to the Bengali year.
A Land Ministry official said the new law was drafted updating the 1986 Land Development Tax Ordinance, adding new topics in addition to circulars and orders.
If you want to know about the Secretariat of the Ministry of Lands. Makshudur Rahman Patwari told Jago News: “We have made a preliminary draft of the new land development tax law. Now I take the opinion of interested people in this regard. We will finalize the draft considering the opinions, the reality and the consistency of the government.
He said: ‘The current ordinance is very old. There has been a huge improvement in various fields of government, people and the state. The Land Development Tax Law should also be consistent with this. The new law is being made from that thought.
According to the draft, no land development tax should be paid if the amount of agricultural land dependent on agriculture is up to 6.25 acres (25 bighas). The exemption will include the cultivation of sugar cane, salt land and farmers ponds (excluding commercial fish farming).
The bill stipulates that if the amount of agricultural land dependent on agriculture is more than 25 bighas or if there is any amount of agricultural land owned by any person, family or organization that does not depend on agriculture, the tax must be paid on the land development.
Under current law, no land development tax is payable if the total amount of individual and family farmland is up to 6.25 acres (25 bighas).
The land development tax rate is 1 percent of the land for a period of one year as determined by this Act or the notice under it.
The bill defines residential land, land used for commercial purposes, land used for industry, individuals or families dependent on agriculture, land owners, and other issues.
To determine the rate of land development tax on non-agricultural land, all land in the country will be classified as A, B, C, D and E.
If there is more than one person who owns the land as a result of an inheritance or any other transfer, if they do not reject the deposit and they are not registered separately, the land development tax will be applied on the land with the same brand.
The land development tax can be collected without penalty from July 1 to the end of June each year according to the financial year. A land development tax of a maximum of three years may be charged if the land owner is interested with or after collection of arrears and land development tax. In the case of early collection, if the land development tax rate increases later, the higher amount of government fees should be collected, mentioned in the draft.
In addition, he said that for the convenience of citizens, the government will arrange to pay the land development tax electronically, as well as in the ongoing system. The government will also arrange for the collection of land development tax electronically through any bank or financial institution programmed by the Bank of Bangladesh.
If the land development tax for any year is not paid before June 30 of that year, it will be considered late. Land development tax arrears will be collected at a rate of 10 percent per year during the first year, 15 percent in the second year, and 20 percent from the third year. At the end of the third year, in accordance with the Public Lawsuit Recovery Act of 1913, a certificate case must be filed. It has been mentioned in the bill that the tax arrears by certificate case must be recovered together with the fine according to the above rate.
If an owner has more than one land ledger on the same wench, the land development tax must be assessed and collected by consolidating it in a deposit. Steps should be taken to display the information of the land of upazila, district or the whole area in the comment column of the sole owner based on the electronic system. For this, the mobile number and the national identity card must be mandatory along with the information of the land owner. Based on this information, the land development tax should be determined and collected.
If an owner has a fraction of the percentage of land in a place, the land development tax will be determined by considering it as the next full percentage.
No government cemeteries, crematoriums, mosques, Eidgahs, grounds, public temples, churches or public places of worship will be exempt from the land development tax, according to the draft, adding that “The cult or cemetery operated through commercial activities financial or auxiliary will be subject to the land development tax.
He further stated that the Union Land Officer would inspect the area under his jurisdiction before the month of August of each year and that if the nature of the land use changed, he would set the land development tax based on the deposit of all the mouzas and prepare the list in the prescribed manner. It will then be posted and released for public inspection with the approval of the Assistant Commissioner (Land) and posted on the website.
If all deposits (name, land and rental details) are included in the electronic system, the Land Union Officer will prepare the land development tax list in the electronically prescribed form before July. In this sense, the approval of the Deputy Commissioner (Land) will be taken. After that, the owners of this list will be informed about the amount of the territorial development tax through a mobile message. This notice shall be considered a notice issued for the assessment of the land development tax.
According to the draft, after the publication of the list of land development tax assessments, if any person is offended, they can file an objection with the Assistant Commissioner (Land) within 15 business days through a written request that includes the court fee. The Assistant Commissioner (Lands) will arrange it within 15 business days. If the Assistant Commissioner (Lands) does not reach an agreement within 15 days, the aggrieved person or group can appeal to the District Collector in question (the Deputy Commissioner).
The Collector will resolve the appeal in person or through the Additional Deputy Commissioner (Revenue) within 30 days of receipt of the request. In this case, the decision of the Collector will be considered final as mentioned in the bill.
RMM / MAR / JIM
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