Instruction No. 29 of 1995 of the Federal Tax Service regarding the application of the Land Charges Act.

Subject

Land & soil

Keyword

Tax/levy Land valuation Classification/declassification Land reform Land tenure Right of use Liability/compensation

Geographical area

CIS (Commonwealth of Independent States), Eastern Europe, Europe

Entry into force notes

Entry into force from the date of its official promulgation.

Abstract

This Instruction is issued on the basis of the Land Charges Act. Use of land shall carry a charge, with the following forms of payment: land tax, rent, normative price of land. The owners, holders and users of land, except leaseholders (tenants), shall be liable to an annual land tax. Land charges are designed to stimulate the rational use, protection and development of lands, to enhance soil fertility, to even out the socio-economic conditions of economic operations on lands of different qualit

Full text

English

References - Legislation

Amended by

Official Letter No. 29-3 of 1996 regarding amendments and additions No. 3 to the Federal Tax Service Instruction No. 29 concerning the application of the Land Charges Act.

Legislation | Russian Federation | 1996 | Repealed

Keyword: Land reform, Land tenure, Tax/levy, Land valuation

Source: FAO, FAOLEX

Order No.AP-3-04/273 of 1999 of the Minister of Taxes and Dues regarding amendments and addenda to the Instruction No.29 of 1995 of the Federal Tax Service regarding the application of the Land Charges Act.

Legislation | Russian Federation | 1999 | Repealed

Keyword: Tax/levy, Land valuation, Classification/declassification, Land reform, Land tenure, Right of use

Source: FAO, FAOLEX

Repealed by

Order No.AP-3-04/90 of 2000 of the Ministry of Taxes and Dues regarding abrogation of the Instruction No.29 of 17.04.95 regarding the application of the Land Charges Act.

Legislation | Russian Federation | 2000

Keyword: Tax/levy, Land valuation, Land reform, Land tenure

Source: FAO, FAOLEX