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Letter of Instructions No. NP-4-02/200n of 1993 of State Tax Service regarding taxation of sale of the plots of land and other transactions with land.

País/Territorio
Federación de Russia
Tipo de documento
Miscelanea
Fecha
1993
Fuente
FAO, FAOLEX
Materia
Tierra y suelos
Palabra clave
Tasa/impuesto Tenencia de tierras Valoración de tierras Institución Propiedad
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
Entry into force notes
Entry into force from the date of issue.
Resumen

The first deputy minister of State Tax Service elucidates that calculation of taxes of sale of the plots of land or shares of the plots carried out by physical persons to enterprises, departments and organizations is done by the latter while in case of sale of the plots of land to the physical persons the calculation of taxes is done by tax inspections that must deliver payment notification to the sellers. By the end of the calendar year the aforesaid physical persons must submit to tax inspections in the place of the fixed abode income declaration. The authorized institutions entitled to certify buying and selling contracts for the plots of land of shares of the plots of land must notify tax inspections of such transactions.

Texto completo
Ruso

Referencias - Legislación

Implementa

Presidential Decree No. 2118 of 1993 on taxation of sale of the plots of land and other transactions with land.

Legislación | Federación de Russia | 1993

Palabra clave: Solución de controversias, Terrenos públicos, Institución, Terrenos agrícolas, Restricciones para el uso, Fondo especial

Fuente: FAO, FAOLEX