The Unused Land Tax is levied on a non-constructed land and the abandon constructed land which are located in the cities and the areas which are levied by the Unused Land Appraisal Committee (ULAC)
The Unused Land Tax is paid by the owners
The Tax Base is the market value of land within each cities and regions which is evaluated in square meter and levied by the ULAC by June 30th every year
The Unused Land Tax is imposed at the rate of 2% (two percents) on the tax base s sated in the article 30
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