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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