Order No. 3 of 1996 of the State Treasury regarding amendments and additions No. 3 to the Regulation of the State Treasury No. 29 of 1995 concerning the application of the Law "On royalties for the use of land".
Resource information
Resource Language
ISBN / Resource ID
LEX-FAOC023035
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 Order regards the Law "On royalties for the use of land". Paragraph 1, point 1 acquires a new wording. It reads as follows: "owners of small private enterprises are exempted from payment of the land tax because of the substitution of the land tax, federal, regional and local royalties for the use of land by a unitary production tax for a given period of time. Owners of the small private enterprises, however, have the right to choose the form of the taxation system."
Implements: Ministerial Decree No. 457 relating to special state institutions in the area of protection, supervision and regulation of wildlife species and their habitats. (1996-04-15)
