Resource information
This Law establishes that the utilisation of land is charged. Land charges consist of : land tax, ground-rent and normative land price. Landowners and land tenants, except for lease-holders, are charged with annual land tax. The plots of land given in lease are charged with ground-rent. Normative land price is fixed for the purpose of purchase and redemption of the plots of land in cases envisaged by the Land Code and for the purpose of obtaining land based credit. The document consists of VII Section that contain 25 Articles, and comprehends 2 Annexes. Section I lays down the general provisions. Section II determines the modalities of charging agricultural land. Section III establishes the modalities of charging non-agricultural land. Section IV regards preferential terms for collecting land charges. Section V determines the modalities of fixing and collecting land charges. Section VI concerns the use of land charges' entries. Section VII deals with the normative land price.
Implemented by: Decree of the Supreme Soviet of the RSFSR No. 1739 - 1 of 1991 regarding carrying into force Law No. 1738 - 1 of the RSFSR "On land charges". (1991-10-11)
Implemented by: Ministerial Decree No. 319 of 1997 regarding the determination of the normative value of land. (1997-03-15)
Implemented by: Official Letter No.04-3-05/35-B016 of the Ministry of Taxes and Dues regarding concession of preferential terms of payment of land charges to child sanitary institutions. (2001-02-12)
Implemented by: Interpretation No. VG-6-02/205 of State Tax Service regarding some issues connected with land charges, taxation of agricultural enterprises and natural resources. (1992-07-02)
Implemented by: Ministerial Decree No. 879 regarding validation of State complex program of raising soil fertility in Russia. (1992-11-17)
Implemented by: Decree No.77 of 1994 of the Government of Moscow “On the proceedings of the registration of land tenants and ensuring the collection of land charges". (1994-01-25)
Implemented by: Agreement between the administration of St. Petersburg and the Leningrad Region regarding the mutual assistance in the field of improvement of delivery to the population of agricultural commodities manufactured in the Leningrad Region and the development of agro-industrial complex. (1998-03-24)
Implemented by: Decree No. 3314-1 of the Supreme Soviet regarding validation and modalities of enactment of the Regulation on the modalities of licensing of the use of subsoil. (1992-07-15)
Implemented by: Instructions No. 56 of the Ministry of Taxes and Dues regarding the application of the Law on land charges. (2000-02-21)
Amended by: Law No. 3317-1 of 1992 on amendments and addenda to the national tax system. (1992-07-16)
Amended by: Federal Law No. 145-FZ of 1997 "On addenda to the Law "On land charges". (1997-11-18)
Amended by: Federal Law No. 158-FZ of 1997 "On addenda to the Law "On land charges". (1997-12-31)
Amended by: Federal Law No. 132-FZ of 1998 "On addenda to the Law "On land charges". (1998-07-25)
Amended by: Federal Law No. 93-FZ on amendments to Administrative Code and Article 12 of the Law of the RSFSR on land charges. (1997-06-28)
Amended by: Law No.2353-1 of 1992 of the RSFSR on amendments to the Articles 6 and 8 of the Law No.1738-1 of 1991 of the RSFSR “On land charges”. (1992-02-14)
Amended by: Federal Law No. 116-FZ introducing amendments and addenda to the Law No. 1738 - 1 on land charges. (2004-08-20)
Amended by: Federal Law No. 22-FZ of 1994 on amendments and addenda to the Law of the RSFSR on land charges. (1994-08-09)
