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), 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 acti 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