Instruction No. 29 of 1995 of the Federal Tax Service regarding the application of the Land Charges Act.

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LEX-FAOC025098

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This Instruction is issued on the basis of the Land Charges Act. Use of land shall carry a charge, with the following forms of payment: land tax, rent, normative price of land. The owners, holders and users of land, except leaseholders (tenants), shall be liable to an annual land tax. Land charges are designed to stimulate the rational use, protection and development of lands, to enhance soil fertility, to even out the socio-economic conditions of economic operations on lands of different quality, to ensure the development of the infrastructure in populated localities, and so form special funds to finance these measures. The document consists of VIII Sections that contain 58 Articles. Section I specifies payers of land tax and rental charges for land, and objects liable thereto. Section II establishes land charges benefits and rules for the granting thereof. Section III determines rules of assessment and payment of land tax. Section IV regards rules of review of taxation and payment of sums of tax additionally increased or reduced in the process. Section V deals with the rules of audit of land tax settlements. Section VI establishes payers' liability. Section VII concerns procedure of entry, centralization and use of funds received as land charges. Section VIII establishes normative price of land.

Amended by: 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. (1996-06-07)
Amended by: Order No.AP-3-04/273 of 1999 of the Minister of Taxes and Dues regarding amendments and addenda to the Instruction No.29 of 1995 of the Federal Tax Service regarding the application of the Land Charges Act. (1999-08-20)
Repealed by: Order No.AP-3-04/90 of 2000 of the Ministry of Taxes and Dues regarding abrogation of the Instruction No.29 of 17.04.95 regarding the application of the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)

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