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ماده 12 قانون مالیات مستقیم
منسوخ - به موجب ماده (2) قانون اصلاح موادی از قانون مالیات‌های مستقیم، مصوب 27 بهمن ماه 1380، مقررات مربوط به مالیات بر اراضی بایر (موضوع متن قبلی مواد 12 تا 16) حذف شده است.



متن ماده 12 قبل از اصلاح:

 

 قانون مالیات‌های مستقیم، مصوب سوم اسفند ماه یک هزار و سیصد و ‌شصت و شش مجلس شورای اسلامی (تاریخ اجرا از اول سال 1368)

 

ماده 12- کلیه اراضی بایر واقع در محدوده شهرها که بدون عذر موجه بایر به مانند مشمول مالیات سالانه به شرح زیر می‌باشند.

 

1- اراضی که تا دو سال از تاریخ اجرای این قانون بایر نگه داشته شوند، معادل دو درصد ارزش آن به ازای هر سال.

 

2- اراضی که تا چهار سال از تاریخ اجرای این قانون بایر نگه داشته شوند، معادل چهار درصد ارزش آن به ازای هر سال مازاد بر دو سال مذکور.

 

3- اراضی که بیش از چهار سال از تاریخ اجرای این قانون بایر نگه داشته شوند، معادل پنج درصد ارزش آن به ازای هر سال مازاد بر چهار سال مذکور.



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