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Law on land taxes (1994).

Pays/Territoire
Arménie
Type du document
Législation
Date
1994
Source
FAO, FAOLEX
Sujet
Terre et sols
Mot clé
Taxe/impôt Évaluation foncière Développement agricole
Aire géographique
Asie, CEI (Communauté des États indépendants), Europe, Europe et Asie Centrale, Nations en développement sans littoral, Asie Occidentale
Entry into force notes
Entry into force from the date of its official publication.
Résumé

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.

Texte intégral
Anglais

Références - Législation

Amendé par

Law No. ZR-223 amending Law on land taxes (1994).

Législation | Arménie | 2006

Mot clé: Taxe/impôt, Propriété

Source: FAO, FAOLEX

Abrogé par

Law No. HO-165-N Tax Code.

Législation | Arménie | 2016 (2017)

Mot clé: Loi-cadre, Régime foncier, Terres publiques, Terrains agricoles, Cadastre/enregistrement des terres, Évaluation foncière, Taxe/impôt, Substances dangereuses, Produits agricoles, Commerce intérieur, Droits/redevances relatives à l'environnement, Émissions

Source: FAO, FAOLEX