Official Letter No. 29-3 of 1996 regarding amendments and additions No. 3 to the Federal Tax Service Instruction No. 29 concerning the application of the Land Charges Act.

The following Amendments and Addenda shall be entered to the Instruction specified: (a) The small business entities - private businessmen and organizations to which the simplified procedure for taxation, accounting and reporting is applicable shall not be the land tax payers (Annex 1); (b) Subparagraph 1 of Clause 16 shall be supplemented with sentence of the following content: "Pursuant to Clause 1 of the Decree of Government of the Russian Federation No. 378 of 3 April 1996 entitled "On Indexation of Land Tax Rates in 1996" the minimum land tax amount as for payments aforesaid shall be 30 roubles for square meter at least"; (c) Clause 32 shall be supplemented with Subparagraph of following content: "Pursuant to Federal Act of the Russian Federation No. 225-FZ of 30 December 1995 "On Product-Sharing Agreements" the investors - citizens of the Russian Federation, foreign citizens, legal entities and associations of legal entities without forming of legal entity which have been founded based on agreement on cooperation, those investing own, borrowed or attracted funds (property and (or) property rights) into the reconnaissance, prospecting and extraction of mineral raw and those being the subsoil users under the agreement, shall pay for land use on the contract basis pursuant to legislation of the Russian Federation”.

Amends: Instruction No. 29 of 1995 of the Federal Tax Service regarding the application of the Land Charges Act. (1995-04-17)
Repealed by: Order No.AP-3-04/90 of 2000 of the Ministry of Taxes and Dues regarding abrogation of the Instruction No.29 of 17.04.95 regarding the application of the Land Charges Act. (2000-03-06)