Real Property Tax (Amnesty)
Order,
2016
Real Property Tax (Amnesty)
Order, 2016
REAL PROPERTY TAX (AMNESTY) ORDER, 2016
The Minister, in exercise of the powers conferred by section 33A of the Real
Property Tax Act (Ch. 375) makes the following Order —
1.
2.
Citation and commencement.
(1)
This Order may be cited as the Real Property Tax (Amnesty) Order, 2016.
(2)
This Order shall come into force on the 1st day of July, 2016.
Amnesty programme.
(1)
(2)
3.
Annex E
REAL PROPERTY TAX ACT
(CHAPTER 375)
The Minister, pursuant to section 33A of the Real Property Tax Act (Ch. 375),
authorises for the year 2016 an amnesty programme to promote and
encourage the increased payment of real property tax by persons liable for the
payment of such tax to take effect as follows —
(a)
a person liable to pay tax in respect all property on the assessment lists
or re-assessment lists, and who is in arrears of payment of tax for any
period, shall be entitled to a waiver of 100% of the total surcharge
payable on the assessed tax where payment is made of the tax in full on
or before the 31st day of March 2017; and
(b)
a person liable to pay tax in respect of all property on the assessment
lists or re-assessment lists, and who is in arrears of payment of tax for
any period, shall be entitled to a waiver of 50% of the total surcharge
payable on the assessed tax where payment is made of the tax in full on
or before the 30th day of June 2017.
Paragraph (1) shall not apply to any tax payer whose account as of the date of
the coming into force of this Order, is subject to a debt collection process.
Expiration of programme.
This amnesty programme shall expire upon the presentation of the budget for the
year 2017.
Dated the
day of
, 2016
MINISTER RESPONSIBLE FOR FINANCE
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