Order No.AP-3-04/273 of 1999 of the Minister of Taxes and Dues regarding amendments and addenda to the Instruction No.29 of 1995 of the Federal Tax Service regarding the application of the Land Charges Act.

Deputy Minister of Taxes and Dues, for the purpose of conformation of the Instruction No.29 of 1995 of the Federal Tax Service to the legislation currently in force, orders to make the following amendments and addenda: 1). Item 4 is supplemented with the following paragraph “Land tax for the abandoned plots of land or not used in accordance their predestination is doubled”. 2). Item 29 is supplemented with a new paragraph “Tax-payers that have not duly paid land tax must be made answerable and pay this tax for the period of no more than 3 previous years. Revision of erroneously paid taxes must cover the period of no more than 3 previous years”, in the paragraph 6 of the same item the wording “kolkhoz forest” is substituted with the wording “forest conceded in use to the agricultural enterprises”.

Amends: Instruction No. 29 of 1995 of the Federal Tax Service regarding the application of the Land Charges Act. (1995-04-17)
Repealed by: Order No.AP-3-04/90 of 2000 of the Ministry of Taxes and Dues regarding abrogation of the Instruction No.29 of 17.04.95 regarding the application of the Land Charges Act. (2000-03-06)