Decree No. 2002-27 of the State Tax Committee validating the Regulation on the modalities for the calculation and payment of a single land tax by producers of agricultural commodities.
ПОСТАНОВЛЕНИЕ "Об утверждениии Инструкции о порядке исчисления и уплаты единого земельного налога сельскохозяйственными товаропроизводителями".
Resource information
Resource Language
ISBN / Resource ID
LEX-FAOC080774
Pages
11
License of the resource
Copyright details
© FAO. FAO is committed to making its content freely available and encourages the use, reproduction and dissemination of the text, multimedia and data presented. Except where otherwise indicated, content may be copied, printed and downloaded for private study, research and teaching purposes, and for use in non-commercial products or services, provided that appropriate acknowledgement of FAO as the source and copyright holder is given and that FAO's endorsement of users' views, products or services is not stated or implied in any way.
This Decree requires producers of agricultural commodities to pay a single land tax in place of all other taxes (except import taxes). They shall continue to pay state dues and licensing fees. Forest management, fishing and hunting enterprises shall not be considered producers of agricultural commodities for the purposes of this Decree. Agricultural land allotted on condition of ownership, tenancy or lease shall be subject to taxation. Data on land area, location, soil quality and other characteristics shall be taken from the land cadastre. Newly created farming enterprises shall be exempt from paying the single land tax for two years from the date of state registration. The Decree contains the calculation formula for the single land tax.