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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