Presidential Decree No. 2118 of 1993 on taxation of sale of the plots of land and other transactions with land.

The President, for the purpose of strengthening state control over the use and protection of land, increasing liability of citizens, officials and juridical persons for the infringement of land legislation for the period of carrying out land reform, decrees that till the promulgation of Basic land legislation citizens, officials and juridical persons are liable to administrative fines in the following cases: 1) For the infringement of urban planning documentation as regards the allotment of land, illegal actions of officials that cause unauthorized seizure of land. 2) For the infringement of the regulations regarding the use environmental protection land, protected areas, sanitary zones, recreational land, other types of land destined for special uses and contaminated land. 3) For the irrational use of agricultural land, non-fulfillment of the obligatory measures as regards amelioration of land, land protection against wind and water soil erosion and non-prevention of other processes that cause soil deterioration, systematic non-payment of land charges. 4) For the evasion or tardy execution of orders issued by officials of land institutions regarding the elimination of the violations of land legislation. The total amount of fines for the infringement of land legislation is destined for the formation of special funds of the committees on land resources and land survey. The basic unit of measure for the calculation of the amount of fine is minimum monthly salary.

Implemented by: 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. (1993-12-24)
Implements: Land Code, Law No. 1103-1 of 1991. (1991-04-25)
Implements: Presidential Decree No. 1767 of 1993 regarding the regulation of land relationship and the promotion of land reform in Russia. (1993-10-27)