Instructions No. 56 of the Ministry of Taxes and Dues regarding the application of the Law on land charges. País/Territorio Federación de Russia Tipo de documento Reglamento Fecha 2000 Fuente FAO, FAOLEX Materia Tierra y suelos Palabra clave Transferencia Tasa/impuesto Valoración de tierras Área geográphica Ártico, Asia y Pacifico, Mar Negro, Mar Caspio, CEI (Comunidad de Estados Independientes), Europa Oriental, Europa, Europa y Central Asia, Pacífico Norte, Pacífico Nordoeste Resumen 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 of land charges is to stimulate the rational use, protection and development of land, increase of soil fertility, levelling of social and economic conditions of management of the plots of land of different quality, providing for the development of infrastructure of populated areas and setting up special funds for the financing of the above-mentioned arrangements. The rate of land charge doesn't depend on the results of economic activity of landowners, landlords and land tenants and is fixed as the form of stable annual payment for a unit of land area. The document consists of V Sections that contain 50 paragraphs. Section I classifies the categories of land tax payers and the objects of taxation. Section II regards favourable terms for paying land charges and the modalities of their concession. Section III determines the modalities of calculation and payment of land charges. Section IV regards the modalities of entering in an account, centralisation and use of land charges revenues. Section V deals with normative land value. Texto completo Ruso Referencias - Legislación Implementa Law of the RSFSR No. 1738 - 1 of 1991 "On land charges". Legislación | Federación de Russia | 1991 Palabra clave: Legislación básica, Tasa/impuesto, Valoración de tierras, Reforma agraria, Tenencia de tierras, Arrendamiento, Propiedad Fuente: FAO, FAOLEX Federal Law No. 132-FZ of 1998 "On addenda to the Law "On land charges"". Legislación | Federación de Russia | 1998 Palabra clave: Tasa/impuesto, Valoración de tierras, Reforma agraria, Tenencia de tierras Fuente: FAO, FAOLEX Federal Law No. 158-FZ of 1997 "On addenda to the Law "On land charges"". Legislación | Federación de Russia | 1997 Palabra clave: Tasa/impuesto, Valoración de tierras, Reforma agraria, Tenencia de tierras Fuente: FAO, FAOLEX Federal Law No. 145-FZ of 1997 "On addenda to the Law "On land charges"". Legislación | Federación de Russia | 1997 Palabra clave: Tasa/impuesto, Valoración de tierras, Reforma agraria, Tenencia de tierras Fuente: FAO, FAOLEX Federal Law No. 22-FZ of 1994 on amendments and addenda to the Law of the RSFSR on land charges. Legislación | Federación de Russia | 1994 Palabra clave: Tasa/impuesto, Valoración de tierras, Terrenos agrícolas, Reforma agraria, Tenencia de tierras, Pequeños agricultores/campesinos Fuente: FAO, FAOLEX Implementado por 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”. Legislación | Federación de Russia | 2002 Palabra clave: Tasa/impuesto, Valoración de tierras Fuente: FAO, FAOLEX Enmendado porr 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. Legislación | Federación de Russia | 2001 Palabra clave: Corte y extracción/explotación forestal, Ordenación forestal/conservación de montes, Propiedad, Tasa/impuesto, Cooperativa/organización de productores Fuente: FAO, FAOLEX