Instructions No. 56 of the Ministry of Taxes and Dues regarding the application of the Law on land charges. Pays/Territoire Fédération de Russie Type du document Règlement Date 2000 Source FAO, FAOLEX Sujet Terre et sols Mot clé Transfert Taxe/impôt Évaluation foncière Aire géographique Arctique, Asie et Pacifique, Mer Noire, Mer Caspienne, CEI (Communauté des États indépendants), Europe de l'Est, Europe, Europe et Asie Centrale, Pacifique Nord, Pacifique Nord Occidental Résumé 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. Texte intégral Russe Références - Législation Implemente Law of the RSFSR No. 1738 - 1 of 1991 "On land charges". Législation | Fédération de Russie | 1991 Mot clé: Législation de base, Taxe/impôt, Évaluation foncière, Réforme agraire, Régime foncier, Location, Propriété Source: FAO, FAOLEX Federal Law No. 132-FZ of 1998 "On addenda to the Law "On land charges"". Législation | Fédération de Russie | 1998 Mot clé: Taxe/impôt, Évaluation foncière, Réforme agraire, Régime foncier Source: FAO, FAOLEX Federal Law No. 158-FZ of 1997 "On addenda to the Law "On land charges"". Législation | Fédération de Russie | 1997 Mot clé: Taxe/impôt, Évaluation foncière, Réforme agraire, Régime foncier Source: FAO, FAOLEX Federal Law No. 145-FZ of 1997 "On addenda to the Law "On land charges"". Législation | Fédération de Russie | 1997 Mot clé: Taxe/impôt, Évaluation foncière, Réforme agraire, Régime foncier Source: FAO, FAOLEX Federal Law No. 22-FZ of 1994 on amendments and addenda to the Law of the RSFSR on land charges. Législation | Fédération de Russie | 1994 Mot clé: Taxe/impôt, Évaluation foncière, Terrains agricoles, Réforme agraire, Régime foncier, Petits exploitants/paysans Source: FAO, FAOLEX Implementé par 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”. Législation | Fédération de Russie | 2002 Mot clé: Taxe/impôt, Évaluation foncière Source: FAO, FAOLEX Amendé par 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. Législation | Fédération de Russie | 2001 Mot clé: Coupe de bois/exploitation forestière, Gestion forestière/conservation des forêts, Propriété, Taxe/impôt, Coopérative/organisation de producteurs Source: FAO, FAOLEX