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Law on land taxes (1994).

Country/Territory
Armenia
Document type
Legislation
Date
1994
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Tax/levy Land valuation Agricultural development
Geographical area
Asia, CIS (Commonwealth of Independent States), Europe, Europe and Central Asia, Landlocked Developing Nations, Western Asia
Entry into force notes
Entry into force from the date of its official publication.
Abstract

The taxpayers for land are the landowners, the permanent of temporary users of State land. The taxes for rented land provided for use is charged from the tenant. The taxable object of agricultural land is the net income from the land defined by an evaluation carried out by the land cadastre. The taxable object of non-agricultural land is the price of the land defined by an evaluation carried out by the land cadastre. The amount of the land tax does not depend upon the result of the economic activity of the taxpayer and is calculated according to defined prices on land surface measurement units that are paid annually. The document consists of 5 chapters that contain 20 articles. Chapter 1 (arts. 1-2) classifies the categories of taxable objects and tax-payers. Chapter 2 (arts. 3-9) regards land taxation quotas and assessment procedures. Chapter 3 (arts. 10-11) regards land taxation exemptions. Chapter 4 (arts. 12-17) establishes the procedure for the calculation and payment of land tax. Chapter 5 (arts. 18-20) lays down final provisions.

Full text
English

References - Legislation

Amended by

Law No. ZR-223 amending Law on land taxes (1994).

Legislation | Armenia | 2006

Keyword: Tax/levy, Ownership

Source: FAO, FAOLEX

Repealed by

Law No. HO-165-N Tax Code.

Legislation | Armenia | 2016 (2017)

Keyword: Framework law, Land tenure, Public land, Agricultural land, Cadastre/land registration, Land valuation, Tax/levy, Hazardous substances, Agricultural commodities, Internal trade, Environmental fees/charges, Emissions

Source: FAO, FAOLEX