Official Letter No.04-3-05/35-B016 of the Ministry of Taxes and Dues regarding concession of preferential terms of payment of land charges to child sanitary institutions.

Sujet: Terre et sols
Mot clé: Réforme agraire Régime foncier Propriété Taxe/impôt
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: Head of the Department of Revenues of the Ministry of Taxes and Dues informs that organizations and physical persons allotted plots of land on condition of property, ownership and tenure on the territory of the Russian Federation are considered payers of land taxes. Child sanitary institutions irrespectively of the sources of financing are totally exonerated from payment of land taxes. Organizations that have in its structure detached subdivisions of child sanitary orientation cannot be considered child sanitary institutions and therefore have no right to exoneration from payment of land taxes.
Texte intégral: Russe

Références - Législation

Implemente

Législation | Fédération de Russie | 1991

Mot clé: Législation de base, Taxe/impôt, Évaluation foncière, Réforme agraire, Régime foncier, Location, Propriété

Source: FAO, FAOLEX