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.

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russe

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LEX-FAOC027935

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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.

Implements: Presidential Decree No. 2118 of 1993 on taxation of sale of the plots of land and other transactions with land. (1993-12-07)