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Law Of 28 December 1995, Establishing A Tax On The Rental Value Of Buildings With Surface And Associated Inherit, As They Stands After The Amendments

Original Language Title: WET van 28 december 1995, houdende invoering van een belasting op de huurwaarde van gebouwen met ondergrond en de daarbij behorende erven, gelijk zij luidt na de daarin aangebrachte wijzigingen

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Law of 28 december 1995, establishing a tax on the rental value of buildings with surface and associated inherit (Rental Tax Law 1995) (Bulletin of acts and decrees 1995, no. 108), as it stands after the amendments at S.B. 2002 No. 113.

Article 1 in this Act and the provisions based thereupon, the following definitions shall apply: a. the Inspekteur der Inspekteur: the Direct taxes; b. the recipient: the recipient of Direct taxes; (c). the Board of appeal: products referred to in article 59 of the "income tax 1922" Board of appeal referred to; d. building: a vicious, established a cadastral parcel or, in in rent issued domain basis , on part of it, together with the substrate and the yard.

Article 21 under the name "rental value tax" is a tax levied in respect of buildings. 2. This tax applies as the basis of the rental value of these buildings.

Article 31. The tax is payable by the person who has the pleasure of a building under any business law. 2. For buildings standing on ground is the tax payable in rent issued domain by the tenant of the ground. 3. If there is more than a beneficiary referred to in paragraphs 1 and 2 to a particular building exists, the creditors on request of the Inspekteur in concert one liable for this tax by Having referred to a liable, in the absence of which is designated. 

Article 4ofthe tax are exempt: a. the buildings, for use in the public service, to the extent that they are in full ownership belong to the Republic of Suriname; b. the buildings, parcels or portions thereof, for by him who exclusively referred to in article 3, to be used:-for the exercise of public worship as if décor of education;-;-establishment of charity;-as decoration of science or art;-for cemeteries or crematoria;-for agriculture and animal husbandry and for be- and processing of agricultural products, below houses not understood;-as factory or workshop; c. the belonging to foreign powers owned buildings, in which embassies or consulates are established or which serve as home for their officials, under condition of reciprocity.

Article 5-11. The tax is levied to a rate of 6 (six) per cent of the amount covered by the total of the rental value is determined. 2. The tax is set at at least 20,000.0-Sf

Article 6-21. The total rental value at buildings in own use shall be made on 1 (one) per cent of the free sales value; the free sales value is for the adoption of this rental value reduced by Sf. 50,000,000.0-. 2. For let properties is considered rental value the annual rental yield, as far as this rental income not less than 1 (one) per cent of the free sales value. 

Article 7-31. The determination of the rental value shall be carried out every 3 (three) years by the Inspekteur to the State at the beginning of the tax year and must be the basis for the taxation of that year and the next two (2) years. 2. Interim adoption of the rental value or change in the established rental value shall be applied only if: (a) a building is founded; b. a building radically changed; c. all or part of a building is broken down or extinguished; d. a building is split, United or merged; e. a building rebuilt in whole or in part; f. the destination of a building; g. the rental agreement or the rent changes. 3. In setting the rental value can the Inspekteur, where in his opinion is necessary, a local inclusion of the buildings, by designated officials and external experts.

Article 81. Buildings, which have been founded, in the charge concerned in the year following that in which they were first put into service in whole or in part. 2. Changes in respect of a building, as referred to in article 7 (2) since the beginning of the tax year, affect the determination of the rental value be? for the first tax year following that in which the building has undergone the change.

Article 9th rental value, as established by the Inspekteur, is logged in a file, also mentioning the names and first names of the business owner or the private owner, as referred to in article 3 (1) and (2) and the names or numbers of plots showing the position of the location; to local conditions is judged whether there is one or more lots.

Article 101. The tax is levied by way of attack. 2. The attacks of the rental tax are established by the Inspekteur and annually on roll, which is declared enforceable by the Inspekteur specifications. 3. The tax year coincides with the calendar year. 4. For the imposition of the tax is the situation at the beginning of the calendar year decisive. 5. If, after the start of the fiscal year referred to in article 3 right passes to another, this is noted in the file; for the year following that of transition is carried out the attack of the tax in the name of the new taxpayer. 

Article 111. Within 30 (thirty) days after the roll is to become enforceable explaining the the taxpayer a tax bill issued by the recipient. 2. The tax of the tax assessment notice can be made in as many equal installments if after the date of the enforceable explaining the roll still remaining full months of the calendar year, on the understanding that the number of periods at least 5 (five).

Article 121. If the payment of the attack does not take place within the time limits in article 11 paragraph 2 designated is interest, what interest rate single is calculated on the tax due. 2. The period, on which interest is calculated, begins the day after the day on which payment should have taken place and ends on the day of payment. 3. The interest rate is equal to the interest rate, like that on the foot of article 73 of the "income tax 1922". 

Article 131. Those who oppose an imposed him attack, within 60 (sixty) days after the date of the tax bill a reasoned notice of objection at the Inspekteur. 2. Filing a notice of objection waives the payment obligation is not on. 3. Having decided, after the complainant the opportunity to submit its objections to explain orally or in writing, in a manner of pronunciation within a period of 60 (sixty) days; This statement is reasoned. 4. The Inspekteur shall send a copy of the ruling to the complainant or the dated receipt from him.

Article 141. Those who oppose the ruling the Inspekteur on a submitted notice of objection, within 60 (sixty) days, after the copy of the verdict in the post is delivered or against him dated receipt is issued, a notice of appeal with the Board of appeal, which considers inferior about the attack and its elements. The Inspekteur shall send a copy of the following documents to the Board of appeal: (a) the tax bill; b. the notice of objection and the ruling on objection; c. a valuation report; end. the remaining rotated pieces. 3. The Board of appeal has the power to him have been submitted, if leases or other supporting documents, which may show the hoegrootheid of the rent or the free sales value or the business or personal righteousness, by the taxpayer to claim the statement "that the evidence submitted formatted in accordance with the truth and real and genuine". 4. Furthermore, the provisions of articles 55 to 59ter of the "income tax 1922" shall apply mutatis mutandis.

Article 151. With a prison sentence of up to two years will be punished, a statement on the foot of article 14 para 3 has intentionally falsely or false or forged evidence documentation. 2. If there is a suspicion that a case referred to in the paragraph 1 of this article occurs, by the Board of appeal shall be irrevocable, which minutes in the hands of the Attorney General. 3. The offence is regarded as a felony. 

16Feitelijke abuizen article in the ascription of the tax assessment notice, in the established rental value and in the amount of the tax or recognition in the can on a proposal from the Inspekteur roll by the receiver be modified. 

Article 171. The delivery of the Academy, statements on objection, decisions of the Board of appeal, or any other writings, arising from the implementation of this law, shall be implemented either by post or by registered letter, ceremony against dated receipt to taxpayer or his authorized representative in writing; If taxpayer itself and its residence are not found, the delivery shall be effected by deposit at the Office of the Recipient concerned. 2. The pieces under this law and to legislate, including the objection and appeals, are free of seal and other expenses.

Article 181. The determination of the rental value, as referred to in article 7 paragraph 1, takes place for the first time on January 1, 1996.2. Rent this set value is valid as a basis for the tax for the years 1996 to 2000, unless one of the situations referred to in article 7 (2) arises. 

Article 19Bij the entry into force of this law, the Rental Tax Law 1910 (G.B. 1910 No. 88, applicable text G.B. 1948 No. 154, as last amended by S.B. 1983 No. 95) withdrawn. 

Article 201. This Act may be referred to as: Law 1995.2 Rental tax. It is in the Official Gazette of the Republic of Suriname proclaimed. 3. It shall enter into force with effect from 1 January 1996.1 wt. at S.B. 2002 No. 113.2 wt. at S.B. 2002 No. 113.3 WT. at S.B. 2002 No. 113.