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 CIS (Commonwealth of Independent States), Eastern Europe, Europe 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 o 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, Land based credit 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. 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 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 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, Ownership, Tax/levy, Cooperative/producer organization Source: FAO, FAOLEX