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 via the form provided by General Department of Taxation. The Unused Land Tax is imposed at the rate of 2% (two percents) on the tax base as stated in the article 30 by September 30th every year.
