Joint Decree No. 19 of the Ministry of Finance and No. 2002-20 of the State Tax Committee validating the Regulation on the calculation and payment of land taxes.

ПОСТАНОВЛЕНИЕ Об утверждении Инструкции о порядке исчисления уплаты земельного налога.

https://www.fao.org/faolex/results/details/en/c/LEX-FAOC080804

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Russian

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LEX-FAOC080804

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This Joint Decree establishes the modalities for the calculation and payment of land taxes based on allocations, regardless of actual use. Legal and natural persons that have received allocations of agricultural land on condition of lease shall pay rent to the state budget instead of paying a land tax. Legal persons shall be liable for taxes on: (a) land purchased for ownership; (b) agricultural and forestland; (c) land for non-agricultural purposes; and (d) land transferred to the new owner together with all edifices, constructions and enterprises located thereon. Natural persons shall be liable for taxes on: (a) land inherited by and in lifelong possession of subsidiary smallholders, including vineyards, gardens and land for horticulture; (b) land under dwellings; and (c) land allocated for entrepreneurial activities.

Regulations