What is the fine-grained topic of the following text: Under the changes, which were announced on October 22 and are effective immediately, this tax will be reduced to three percent for asset revaluations undertaken prior to the end of 2015, rising to four percent for asset revaluation proposals submitted in the first half of 2016 and to six percent in the second half of the year. Only return the topic.
Change in tax rates for asset revaluations