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Instructions No. 56 of the Ministry of Taxes and Dues regarding the application of the Law on land charges.

Country/Territory
Russian Federation
Document type
Regulation
Date
2000
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Transfer Tax/levy Land valuation
Geographical area
Arctic, Asia and the Pacific, Black Sea, Caspian Sea, CIS (Commonwealth of Independent States), Eastern Europe, Europe, Europe and Central Asia, North Pacific, North-West Pacific
Abstract

Land tenure in the Russian Federation is requiring payment. Land charges include land tax, rent and normative land value. Landowners, landlords and land tenants, except for leaseholders, are liable to annual land tax. Land transferred on condition of lease is charged with rent. Normative land value is fixed for the purpose of purchase and redemption of the plots of land in cases envisaged by the Russian Legislation as well as for hypothecating the plots of land. The purpose of the introduction of land charges is to stimulate the rational use, protection and development of land, increase of soil fertility, levelling of social and economic conditions of management of the plots of land of different quality, providing for the development of infrastructure of populated areas and setting up special funds for the financing of the above-mentioned arrangements. The rate of land charge doesn't depend on the results of economic activity of landowners, landlords and land tenants and is fixed as the form of stable annual payment for a unit of land area. The document consists of V Sections that contain 50 paragraphs. Section I classifies the categories of land tax payers and the objects of taxation. Section II regards favourable terms for paying land charges and the modalities of their concession. Section III determines the modalities of calculation and payment of land charges. Section IV regards the modalities of entering in an account, centralisation and use of land charges revenues. Section V deals with normative land value.

Full text
Russian

References - Legislation

Implements

Law of the RSFSR No. 1738 - 1 of 1991 "On land charges".

Legislation | Russian Federation | 1991

Keyword: Basic legislation, Tax/levy, Land valuation, Land reform, Land tenure, Lease, Ownership

Source: FAO, FAOLEX

Federal Law No. 132-FZ of 1998 "On addenda to the Law "On land charges"".

Legislation | Russian Federation | 1998

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

Source: FAO, FAOLEX

Federal Law No. 158-FZ of 1997 "On addenda to the Law "On land charges"".

Legislation | Russian Federation | 1997

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

Source: FAO, FAOLEX

Federal Law No. 145-FZ of 1997 "On addenda to the Law "On land charges"".

Legislation | Russian Federation | 1997

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

Source: FAO, FAOLEX

Federal Law No. 22-FZ of 1994 on amendments and addenda to the Law of the RSFSR on land charges.

Legislation | Russian Federation | 1994

Keyword: Tax/levy, Land valuation, Agricultural land, Land reform, Land tenure, Smallholders/peasants

Source: FAO, FAOLEX

Implemented by

Order No. BG-3-21/197 of the Ministry of Taxes and Dues regarding the amendments and addenda to the Instructions No.56 of 2000 of the Ministry of Taxes and Dues regarding the application of the Law “On land charges”.

Legislation | Russian Federation | 2002

Keyword: Tax/levy, Land valuation

Source: FAO, FAOLEX

Amended by

Order No. BG-3-21/410 of the Ministry of Taxes and Dues regarding the amendments and addenda to the Instructions No. 56 of the Ministry of Taxes and Dues regarding the application of the Law on land charges.

Legislation | Russian Federation | 2001

Keyword: Timber extraction/logging, Forest management/forest conservation, Ownership, Tax/levy, Cooperative/producer organization

Source: FAO, FAOLEX