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Letter of Instructions No. NP-4-02/200n of 1993 of State Tax Service regarding taxation of sale of the plots of land and other transactions with land.

Country/Territory
Russian Federation
Document type
Miscellaneous
Date
1993
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Tax/levy Land tenure Land valuation Institution Ownership
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
Entry into force notes
Entry into force from the date of issue.
Abstract

The first deputy minister of State Tax Service elucidates that calculation of taxes of sale of the plots of land or shares of the plots carried out by physical persons to enterprises, departments and organizations is done by the latter while in case of sale of the plots of land to the physical persons the calculation of taxes is done by tax inspections that must deliver payment notification to the sellers. By the end of the calendar year the aforesaid physical persons must submit to tax inspections in the place of the fixed abode income declaration. The authorized institutions entitled to certify buying and selling contracts for the plots of land of shares of the plots of land must notify tax inspections of such transactions.

Full text
Russian

References - Legislation

Implements

Presidential Decree No. 2118 of 1993 on taxation of sale of the plots of land and other transactions with land.

Legislation | Russian Federation | 1993

Keyword: Dispute settlement, Public land, Institution, Agricultural land, Use restrictions, Special fund

Source: FAO, FAOLEX