Law on land taxes (1994). País/Territorio Armenia Tipo de documento Legislación Fecha 1994 Fuente FAO, FAOLEX Materia Tierra y suelos Palabra clave Tasa/impuesto Valoración de tierras Desarrollo agrícola Área geográphica Asia, CEI (Comunidad de Estados Independientes), Europa, Europa y Central Asia, Naciones en desarrollo sin litoral, Asia Occidental Entry into force notes Entry into force from the date of its official publication. Resumen 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 activity of the taxpayer and is calculated according to defined prices on land surface measurement units that are paid annually. The document consists of 5 chapters that contain 20 articles. Chapter 1 (arts. 1-2) classifies the categories of taxable objects and tax-payers. Chapter 2 (arts. 3-9) regards land taxation quotas and assessment procedures. Chapter 3 (arts. 10-11) regards land taxation exemptions. Chapter 4 (arts. 12-17) establishes the procedure for the calculation and payment of land tax. Chapter 5 (arts. 18-20) lays down final provisions. Texto completo Inglés Referencias - Legislación Enmendado porr Law No. ZR-223 amending Law on land taxes (1994). Legislación | Armenia | 2006 Palabra clave: Tasa/impuesto, Propiedad Fuente: FAO, FAOLEX Revocado por Law No. HO-165-N Tax Code. Legislación | Armenia | 2016 (2017) Palabra clave: Ley marco, Tenencia de tierras, Terrenos públicos, Terrenos agrícolas, Catastro/registración de tierras, Valoración de tierras, Tasa/impuesto, Sustancias peligrosas, Productos agrícolas, Comercio interior, Tarifas/cánones relativos al medio ambiente, Emisiones Fuente: FAO, FAOLEX