https://www.fao.org/faolex/results/details/en/c/LEX-FAOC029290

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Russian

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LEX-FAOC029290

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1

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Land tenure in the Russian Federation is requiring payment. Land charges include land tax, rent and normative land value. Landowners, landlords and land tenants, except for leaseholders, are liable to annual land tax. Land transferred on condition of lease is charged with rent. Normative land value is fixed for the purpose of purchase and redemption of the plots of land in cases envisaged by the Russian Legislation as well as for hypothecating the plots of land. The purpose of the introduction of land charges is to stimulate the rational use, protection and development of land, increase of soil fertility, levelling of social and economic conditions of management of the plots of land of different quality, providing for the development of infrastructure of populated areas and setting up special funds for the financing of the above-mentioned arrangements. The rate of land charge doesn't depend on the results of economic activity of landowners, landlords and land tenants and is fixed as the form of stable annual payment for a unit of land area. The document consists of V Sections that contain 50 paragraphs. Section I classifies the categories of land tax payers and the objects of taxation. Section II regards favourable terms for paying land charges and the modalities of their concession. Section III determines the modalities of calculation and payment of land charges. Section IV regards the modalities of entering in an account, centralisation and use of land charges revenues. Section V deals with normative land value.

Implemented by: Order No. BG-3-21/197 of the Ministry of Taxes and Dues regarding the amendments and addenda to the Instructions No.56 of 2000 of the Ministry of Taxes and Dues regarding the application of the Law “On land charges”. (2002-04-12)
Implements: Law of the RSFSR No. 1738 - 1 of 1991 "On land charges". (1991-10-11)
Implements: Federal Law No. 22-FZ of 1994 on amendments and addenda to the Law of the RSFSR on land charges. (1994-08-09)
Implements: Federal Law No. 145-FZ of 1997 "On addenda to the Law "On land charges". (1997-11-18)
Implements: Federal Law No. 158-FZ of 1997 "On addenda to the Law "On land charges". (1997-12-31)
Implements: Federal Law No. 132-FZ of 1998 "On addenda to the Law "On land charges". (1998-07-25)
Amended by: Order No. BG-3-21/410 of the Ministry of Taxes and Dues regarding the amendments and addenda to the Instructions No. 56 of the Ministry of Taxes and Dues regarding the application of the Law on land charges. (2001-10-15)