Official Letter No.04-3-05/35-B016 of the Ministry of Taxes and Dues regarding concession of preferential terms of payment of land charges to child sanitary institutions.

Subject: Land & soil
Keyword: Land reform Land tenure Ownership Tax/levy
Geographical area: CIS (Commonwealth of Independent States), Eastern Europe, Europe

Abstract: Head of the Department of Revenues of the Ministry of Taxes and Dues informs that organizations and physical persons allotted plots of land on condition of property, ownership and tenure on the territory of the Russian Federation are considered payers of land taxes. Child sanitary institutions irrespectively of the sources of financing are totally exonerated from payment of land taxes. Organizations that have in its structure detached subdivisions of child sanitary orientation cannot be consider
Full text: Russian

References - Legislation

Implements

Legislation | Russian Federation | 1991

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

Source: FAO, FAOLEX