Joint Decree No. 19 of the Ministry of Finance and No. 2002-20 of the State Tax Committee validating the Regulation on the calculation and payment of land taxes. | Land Portal

Informations sur la ressource

Resource Language: 
ISBN / Resource ID: 
LEX-FAOC080804
Pages: 
25
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 Joint Decree establishes the modalities for the calculation and payment of land taxes based on allocations, regardless of actual use. Legal and natural persons that have received allocations of agricultural land on condition of lease shall pay rent to the state budget instead of paying a land tax. Legal persons shall be liable for taxes on: (a) land purchased for ownership; (b) agricultural and forestland; (c) land for non-agricultural purposes; and (d) land transferred to the new owner together with all edifices, constructions and enterprises located thereon. Natural persons shall be liable for taxes on: (a) land inherited by and in lifelong possession of subsidiary smallholders, including vineyards, gardens and land for horticulture; (b) land under dwellings; and (c) land allocated for entrepreneurial activities.

Auteurs et éditeurs

Author(s), editor(s), contributor(s): 

Gnetii, Vsevolod (CONSLEGB)

Fournisseur de données

Catégories apparentées

Partagez cette page