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Land development tax and various fees

Land development tax and various fees

 


Farmers used to pay land rent since ancient times. The medium was money or produce. Until 1976, money was collected for the education sector along with rent. As a result, it was claimed that the educated people of that time were educated with the money of poor farmers. In 1976, the word rent was dropped through the 'Land Development Tax Ordinance'. At present the only tax is the land development tax. It does not collect any other cess or abwab banjrana. Land development tax is levied on the basis of Bangla Sen. Land development tax can be paid up to three years in advance.

What is land development tax?

The government has to pay a certain amount of money annually for each percent of the land to develop the land. After paying the land development tax, the donor gets the right to file. Failure to do so will be a violation of the Ordinance. This submission is an important document to prove the ownership of the land.

What to do if land development tax is due?

Many have land development tax arrears. There is a misconception in this regard - if the arrears are outstanding for more than three years, it cannot be recovered. Actually that is not true. The rules make this clear. However, rent certificate case has to be filed for recovery within three years. It is through this case that the land is sold in the auction. If no buyer is found, the government can buy this land for one rupee and turn it into a private land and settle it among the landless. For this reason land development tax should be paid every year. However, in case of arrears, the tax shall be collected according to the rate of the year from which the tax is due. In this case, 6.25 percent interest rate should be added.

Land tax rate

When independence was achieved in Bangla 1378, all unpaid taxes were waived and taxes were levied from Bangla 1379. Bengal Up to 1382 there was rent and education tax for any family holding land above 25 bighas or 8.25 acres. Only education tax was to be paid for less land of 25 bighas.

From Bangla 1383 (year 1976) to Bangla 1388 the rent was 90 paisa per bigha (33 per cent) up to 25 bighas and 5 taka per bigha above 25 bighas. From Bengali 1389 to Bengali 1393 3 paise per cent for 2 acres of land, 6 for first two acres for 2 acres to 5 acres and 15 paise for each cent thereafter. 51 paise for first 5 acres and 36 paisa for every percentage for land from 5 acres to 10 acres. From 10 acres to 15 acres Rs 231 for the first 10 acres and 60 paisa for every percentage thereafter. 531 for the first 15 acres from 15 acres to 25 acres and 60 paise for every percentage thereafter. 1481 rupees for the first 25 acres and 1 rupee 45 paisa for every percentage after 25 acres.

From Bangla 1394 year (year 1987) to Bangla 1401 year (year 1994) for 2 acres of land 3 paisa per cent, not less than one rupee in all. 30 paise per cent for land from 2 acres to 5 acres. 50 paise per cent from 5 acres to 10 acres. If the land is more than 10 acres, 2 per cent. From 1 Baisakh of Bengal 1398, all types of taxes were withdrawn from agricultural land up to 25 bighas or 8.25 acres.

Land Development Tax rate prevailing at present

At present land development tax is collected according to the rate fixed since Bengal 1402.

In case of agricultural land

Land development tax waiver up to 25 bigha. 50 paise per cent of land for land exceeding 25 bighas and up to 10 acres. Above 10 acres Rs. 1 per cent.

In case of tea/rubber/fruit/flower plantations

1 taka 10 paisa for each percent of land in case of tea garden, rubber garden, sugarcane garden or fruit garden or flower garden in any land above 1 acre.

In case of residential land in rural areas

According to Article 27 of the Land Management Manual of 1990, land development tax will be levied at the agricultural rate by considering the agricultural land of agricultural families living in rural areas and residential houses as agricultural land. However, the tax rate of 5 rupees per hundred has to be paid for the houses of Paka Viti in the rural areas.

In case of non-agricultural land

All land except agricultural land reserved for non-agricultural purposes shall be treated as non-agricultural land. All non-agricultural land of city corporation, municipality, market. Although agricultural work is done in it. Residential land tax in densely populated areas like Dhaka, Chittagong, Khulna, Gazipur, Onarayanganj metropolis is 22 taka per cent, commercial land tax is 125 taka per cent and residential land tax in district headquarters is 7 taka per cent, commercial is 22 taka and tax for residential land in all other municipal areas is 6 taka per cent commercial rate. 17 Rs. Residential VT rate of 5 taka, commercial 15 taka in such area not declared by municipality.

In case of industrial or commercial areas

For land used for industrial and commercial purposes the amount of land used for industrial/commercial purposes will be taxed at commercial rates. And the amount of land used for residential purposes will be charged at the residential rate. Since Bengal 1402, the tax on unused waste land will be at the agricultural rate (Tk. 1 per cent). The previous tax will be at commercial rate.

In case of Dairy Farm/Poultry Poultry Farm

Those who set up cattle rearing and poultry farms on commercial basis on agricultural land will be taxed at commercial rates regardless of the amount of that land. If the number of dairy cows is more than 15 and the number of poultry is more than 500 in the farm established for the purpose of egg, milk and meat production in the non-agricultural land adjacent to the residence located in the city, suburb, municipality and upazila headquarters, the resident land of the said farm will be lost. Farm land established by Government/Semi-Government and Autonomous Organizations as part of research work shall be levied at residential rates.

*** যোগাযোগ: বেথুড়ী ইউনিয়ন পরিষদ কার্যালয়, কাশিয়ানী, গোপালগঞ্জ। মোবাইল: মেহেদী হাসান, উদ্দ্যোক্তা ০১৯০৫-৬৭২৭৫৮, ০১৫৫১-৬৪৭৮৪২***