SECTION: News
LENGTH: 16706 words
TITLE: Application Of The RF Land Charges Act. RF State Tax Service Instruction No. 29. Registered With The RF Ministry Of Justice On May 6, 1995, Under No. 850 (with Amendments And Addenda No. 1 Of July 17, 1995)
KEYWORD: land charges
HIGHLIGHT:
RUSLEGISLINE
BODY:
The present Instruction is issued on the basis of the RF Land Charges
Act No. 1738-1 of October 11, 1991, with amendments and addenda entered
by RF Acts No. 2353-1 of February 14, 1992, and No. 3317-1 of July 16,
1992, and Federal Act No. 22-FZ of August 9, 1994.
Use of land in the RF shall carry a charge, with the following forms of payment: land tax, rent, normative price of land.
The owners, holders and users of land, except leaseholders (tenants), shall be liable to an annual land tax.
A rental charge shall be collected for lands transferred under lease.
A normative price of land shall be fixed for the purchase and buyout of land parcels, in the cases specified by RF legislation, and also for obtaining bank credits under mortgage of land.
Land charges are designed to stimulate the rational use, protection and development of lands, to enhance soil fertility, to even out the socioeconomic conditions of economic operations on lands of different quality, to ensure the development of the infrastructure in populated localities, and so form special funds to finance these measures.
The amount of land tax shall not depend on the results of the economic activity of landowners, landholders and land users, and shall be established in the form of fixed payments per unit of land area per year.
Land tax rates shall be reviewed in connection with changes in the conditions of economic operations not depending on the land user.
Land tax rates for lands of all classes of basic specified-purpose use in areas inhabited by numerically-small peoples of the North, and also land used as deer pastures in other parts of the RF shall be established by the organs of legislative (representative) power of RF subjects.
I. Payers of Land Tax and Rental Charges for Land,
and Objects Liable Thereto
1. Payers of land tax and rental charges shall be organizations (enterprises, institutions, irrespective of their legal-organization form and form of ownership, including international nongovernmental organizations (associations), joint ventures with the participation of legal persons of the RF and foreign legal persons and citizens, foreign legal persons),* and also citizens of the RF, foreign citizens and stateless persons** to whom land has been granted into ownership, possession, use or lease in RF territory. _________________________
* Hereinafter "legal persons".
** Hereinafter "citizens". _________________________
2. The objects of levy of land tax and collection of rent shall include land parcels, parts of land parcels, land stakes (under common share ownership of land parcels) made available to legal persons and citizens into ownership, use or possession (lease). These shall, in particular, include:
land parcels made available to agricultural commercial organizations (enterprises), peasant household (homestead) farms (including collective farms, agricultural cooperatives, farming partnerships, societies, state farms, other state agricultural enterprises) and to other legal persons for the purpose of carrying on agricultural production and subsidiary farming;
land parcels made available to citizens to carry on personal subsidiary farming, individual housing construction, individual horticulture, gardening and animal farming;
land parcels made available to cooperatives of citizens for horticulture, gardening and animal farming;
land allotments made available to some categories of employees of enterprises, institutions and organizations in transport, in the forest industry, and in forest, water, fishery and hunting economic units;
land parcels for dwelling-house, country-house and garage construction, and for other purposes;
lands in industry, transport, communications, radio broadcasting, television, informatics and space backup, and energetics;
lands of the forest stock on which wood is procured, and also for agricultural lands within the forest stock;
lands of the water stock made available for economic activity;
lands of the forest and water stock made available for recreation purposes.
3. Land tax shall be collected in annual terms from land area liable to tax. The area liable to tax shall include land parcels under buildings and structures, plots required for maintenance thereof, and also protective-sanitation zones of objects, technical and other zones where these are not made available for use to other legal persons or citizens.
4. For land parcels intended for servicing buildings held in separate use by several legal persons or citizens, land tax shall be assessed separately for each, in proportion to the area of the building in their separate use.
For land parcels intended for servicing buildings held in common ownership by several legal persons or citizens, land tax shall be assessed for each of these owners in proportion to their share of these buildings.
II. Land Charge Benefits
and Rules for the Granting Thereof
5. The following shall be exempted from the payment of land tax:
(1) reserves, national and dendrological parks, botanical gardens;
(2) enterprises and citizens engaged in traditional trades in areas of habitation and economical activity of numerically-small peoples and ethnic groups, and also enterprises and citizens engaged in folk arts and crafts in the places of their traditional existence.
At the granting of this benefit, guidance should be taken from Clause 2 of RF President's Edict No. 1987 of October 7, 1994, on Measures of State Support for Folk Arts and Crafts, which lays down that:
folk arts and crafts shall include all types of production of works of art of utilitarian or decorative purpose based on continuity, on the historically-rooted traditions of folk decorative and applied arts and crafts;
folk art and craft products shall include products of acclaimed artistic merit in whose making application is made of manual or mechanized creative labour of artists and craftsmen, developing the traditions of folk art and preserving the stylistic features of the given industry;
folk arts and crafts enterprises shall include enterprises in whose industrial output folk art and craft products make up at least 50 percent. (The Clause is amended in accordance with Amendments and Addenda No. 1 of the RF State Tax Service of July 17, 1995.)
(3) scientific organizations, experimental and pilot training estates of research institutions and academic establishments specializing in agriculture and forestry, and also scientific institutions of other specialization, on land parcels used directly for scientific, experimental and training purposes and for testing varieties of agricultural and forest crops.
The aforesaid scientific institutions and organizations of other specialization, irrespective of form of ownership, shall include research institutes, design organizations, R&D institutes, research centers, complex research and design (technological) organizations which, under RF President's Edict No. 2270 of December 22, 1993, are exempted from the payment of land tax only for land used for scientific and experimental purposes;
(4) institutions of art, cinematography, education and public health financed out of the respective budgets or out of trade-union funds (with the exception of health-resort institutions), child health-improvement institutions, irrespective of sources of financing, state agencies for the protection of nature and of historical and cultural monuments, and also religious associations which have the use, on their lands, of buildings protected by the state as monuments of history, culture and architecture.
RF Government Decree No. 943 of September 22, 1993, established that the RF Ministry for Protection of the Environment and Natural Resources and its territorial agencies shall be specially authorized state agencies of the RF in the protection of the natural environment and shall, within the limits of their competence, coordinate the activity of specially authorized state organs of the RF in the protection of the natural environment and their territorial agencies exercising these functions in the respective spheres of administration:
RF Committee for Geology and Use of Subsoil, RF Committee for Land Resources and Land Management, RF Committee for Fisheries, RF Federal Service of Geodesy and Cartography, RF Federal Service of Forest Industry, RF Federal Service for Hydrometeorology and Monitoring of the Environment, RF Committee for the Water Economy;
(5) enterprises, institutions, organizations and citizens receiving degraded lands (requiring recultivation) for agricultural purposes, during the first 10 years of use or for the purposes of extraction of peat used to raise soil fertility;
(6) veterans of the Great Patriotic War, and also citizens to whom legislation applies the social guarantees and benefits of veterans of the Great Patriotic War.
In conformity with this Subclause, the following shall be exempted from the payment of land tax:
participants in the Civil War and in the Great Patriotic War, military operations in defence of the USSR from among military personnel on service at military units, headquarters and institutions within the army in the field, and former partisans.
A "Certificate of War Veteran" shall be the ground for the granting of this benefit;
civilian employees within the Soviet Army, Soviet Navy, USSR internal affairs and state security agencies holding state posts in military units, headquarters and institutions within the army in the field during the Great Patriotic War, or persons who in that period were in urban areas and whose participation in defence operations is included as service record for the award of pensions on preferential terms, as established for military personnel of units of the army in the field.
A "Certificate of Right to Benefits" shall be the ground for the granting of this benefit;
former minor prisoners of concentration camps, ghettoes, and other places of enforced assembly created by the fascists and their allies during the Second World War (RF President's Edict No. 1235 of October 15, 1992).
An appropriate certificate of the right to receive the aforesaid benefit issued by a territorial agency of social protection of the population shall be the ground for the granting of the benefit;
citizens awarded the medal "For Defence of Leningrad" and the badge of the Leningrad City Council of People's Deputies "To Inhabitant of Blockaded Leningrad" (RF President's Edict No. 163 of January 18, 1994).
An appropriate certificate of the right to receive the aforesaid benefit issued by a territorial agency of social protection of the population shall be the ground for the granting of the benefit;
(7) Group I and II disabled persons.
The benefit is made available on the basis of a "Certificate of Patriotic War Disabled Person", a "Certificate of Disabled Person's Right to Benefits", a pension certificate or a medical-and-labour expert commission report;
(8) citizens subjected to the effects of radiation in consequence of the disaster at the Chernobyl nuclear power plant and other radiation accidents at nuclear facilities used for civilian or military purposes, and also as a result of tests, training and other works connected with any types of nuclear installations, including nuclear weapons and space hardware.
The aforesaid benefit shall apply to citizens exempted from the payment of land tax under the RSFSR Act on Social Protection of Citizens Subjected to the Effects of Radiation in Consequence of the Chernobyl Disaster of May 15, 1991, RF Act No. 3061-1 of June 15, 1992, Act No. 4996-1 of May 20, 1993, and the respective decrees of the RSFSR Supreme Soviet of May 15, 1991, the RF Supreme Soviet No. 3062-1 of June 15, 1992, and No. 4995-1 of May 20, 1993, concerning the rules for putting these acts into effect.
In conformity with the aforesaid acts, such persons, in particular, include:
citizens afflicted with or passing through radiation sickness or other diseases connected with the radiation effect in consequence of the Chernobyl disaster or accidents at other civilian or military nuclear facilities, as a result of tests, training and other works connected with any types of nuclear installations, including nuclear weapons and space hardware;
disabled persons, including Group III persons, with respect to whom causality has been established between the disablement and the Chernobyl disaster and other accidents at civilian or military nuclear facilities, and also as a result of tests, training and other works connected with any types of nuclear installations, including nuclear weapons and space hardware;
citizens (including citizens temporarily dispatched or assigned) who in 1986 and 1987 took part in works to eliminate the effects of the Chernobyl disaster within the alienation zone or those engaged in that period in works connected with the evacuation of the population, material values, farm animals, or in operation or other works at the Chernobyl nuclear power plant, and also military personnel and reservists called up for special assembly and involved in that period in the performance of works connected with the elimination of the effects of the aforesaid disaster, including flight personnel of civil aviation, irrespective of the place of stationing and of the works performed, and also officers and men of internal affairs agencies doing service in the alienation zone in 1986 and 1987;
industrial and office workers, and also military personnel, officers and men of internal affairs agencies afflicted with professional diseases connected with the radiation effect at works in the alienation zone;
citizens evacuated (including those departing voluntarily) in 1986 from the alienation zone and those resettled (being resettled) from the resettlement (evacuation) zone;
citizens living (working) in populated localities in the zone of residence with the right of resettlement or in the zone of residence with preferential socioeconomic status;
citizens living (working) in the resettlement zone until their resettlement to other areas;
citizens voluntarily departing to new place of residence from the zone of residence with the right of resettlement after the Chernobyl disaster.
Special certificates of disabled persons, certificates of participants in eliminating the effects of the disaster at the Chernobyl nuclear power plant, and badges certifying participation in eliminating the accident in 1957 at the Mayak producer association and the dumping of radioactive waste into the river Techa, issued in conformity with the statutes worked out by RF State Committee for Chernobyl and the RF Ministry for the Affairs of Civilian Defence, Emergency Situations and Liquidation of the Effects of Natural Disasters (RF MChS), and other ministries and departments concerned and registered in the established manner with the RF Ministry of Justice shall be the ground for the granting of the benefits listed in the present Subclause.
In conformity with RF President's Edict No. 2228 of December 12, 1993, and RF Government Decree No. 1263 of November 17, 1994, the following are exempted from the payment of land tax:
(a) citizens subjected in periods of radiation effect to a summary (accumulated) effective dose of radiation in excess of 25 rem;
(b) citizens subjected in periods of radiation effect to a summary (accumulated) effective dose of radiation of over 5 rem, but not more than 25 rem;
(c) first and second-generation children of the aforesaid citizens afflicted with diseases in consequence of radiation effect on their parents.
Certificates issued in the manner determined by the RF Ministry for the Affairs of Civilian Defence, Emergency Situations and Liquidation of the Effects of Natural Disasters, the RF Ministry of Labour, the RF Ministry of Public Health and Medical Industry, the RF State Committee for Sanitation and Epidemiological Supervision, and the Altai Territory Administration, shall be the ground for the granting of benefits to citizens specified under (a) and (b) of the present Subclause, and findings of the regional interdepartmental expert examination council of the RF Ministry of Public Health and Medical Industry in establishing the causality between diseases, disablement and death of persons and radiation effect shall be the ground for the granting of benefits to citizens under (c) of the present Subclause;
(9) institutions of culture, physical training and sport, tourism, health-improvement institutions and sports facilities (except for other-than-core activities), irrespective of source of financing;
(10) institutions of higher learning, research institutions, enterprises and organizations of the Russia Academy of Sciences, Russia Academy of Medical Sciences, Russia Academy of Agricultural Sciences, Russia Academy of Education, Russia Academy of Architecture and Building Sciences; state research centers, and higher schools and research institutions of RF ministries and departments, as per schedule confirmed by the RF Government;
(11) state enterprises in communications, joint-stock communications companies in which the controlling block of shares is held by the state, ensuring broadcasting (relay) of state RF and radio programmes, and also institutions operating in the interests of RF defence, state enterprises in waterways and hydro-structures of the RF Ministry of Transport, enterprises, state institutions and organizations in sea and river transport, notably for lands covered with water and artificially created territories during the construction of hydrotechnical facilities, for lands occupied by Federal motor roads in public use, airfields, airports and repair plants of civil aviation, structures and facilities in aeronavigation classified as Federal property.
State enterprises in waterways and hydro-structures of the RF Ministry of Transport subject to exemption from payment of land tax at the present time include 10 state waterway enterprises in the various river basins, and 4 state enterprises at various canals. In addition, exemption shall also be made from the payment of land tax for the Saratov ship-repair and the Zhigalov ship-building works within the system of enterprises of waterways and hydro-structures of the RF Ministry of Transport.
Enterprises, irrespective of form of ownership, state institutions and organizations in sea and river transport exempted from the payment of land tax shall include:
sea and river shipping companies, sea and river ports, shipping lines, management of sea and river ports, district river transport boards;
ship-repair and ship-building works, technical services facilities for shipping, the repair and technological enterprise of the nuclear fleet ("Atomflot"), the floating works "Teplokhod", wharfs, repair and operation bases in shipping, the Kirensk building segment;
emergency-rescue basin boards (BASU) and teams for emergency rescue and ship-raising works (ASPTR teams);
sea-line boards;
hydrographic enterprise and divisions (hydrobases) within it;
building trust "Arktikstroi" and its repair and assembly departments;
enterprises in satellite communications systems and sea and river transport communications;
expeditions of special sea piloting projects, the association "Podvodrechstroi" and its enterprises;
"Sovmortrans" with its enterprises, subsidiaries and representative offices.
Artificially created territories should include sectors of enterprises formed on the bed of seas, rivers, lakes, water reservoirs and flooded sectors of the coast by means of inwashing and silting or the installation of special structures and other similar units. These, in particular, should include inwashed or silted territories and areas in sea and river ports, ship-repair works, technical-service facilities for fleets, breakwaters, jetties, piers, ship-raising slips, protective and shore-reinforcement structures, etc.
Lands under Federal motor roads in general public use should include lands within the limits of the roadbed allotment for these roads with all the buildings and structures within their complex (the land area, roadways, bridges, pipelines, water-channelling, protective and other road-engineering structures, road signs and indicators, line-operation service buildings, and other facilities with special purpose in servicing the aforesaid roads).
The motor roadbed allotment includes the land parcels required for protective forest planting and devices in places liable to have snow and sand storms and other natural effects.
The size of land parcels for protective forest plantings and devices, like the roadbeds as a whole, is determined by the organs of local self-government in conformity with adopted norms and estimated project documentation.
Enterprises, state institutions and organizations in air transport and of the "Rosaeronavigatsiya" Commission for Regulation of Air Traffic are exempted from the payment of land tax on lands under airfields, airports and repair shops of civil aviation, structures and aeronavigation facilities held in Federal ownership.
The airport is a complex of structures designed for reception and dispatch of aircraft and servicing of air carriage operations which has, for these purposes, an airfield, an airport station and other ground-based structures and requisite equipment, and an airfield (helifield, hydro-airfield) is a land-based or water-based sector, including buildings, structures and equipment designed for take-off, landing and servicing aircraft. The limits of land parcel allotment for the aforesaid purposes shall be determined by the general plan approved by the organs of local self-government;
(12) lands made available to ensure the activity of the organs of state power and administration, and also of the RF Ministry of Defence;
(13) health resorts, sanatoriums, health-improvement and other institutions for rest and leisure held in state and municipal ownership, and also in trade-union ownership;
(14) enterprises, scientific organizations and research institutions, for land parcels directly used for the storage of material values included in the mobilization reserve of the RF;
(15) internal, railway and frontier troops and civil-defence troops on lands made available for their deployment and constant operation;
(16) military personnel, citizens discharged from military service upon attainment of maximum age in military service, in view of state of health or in connection with staff-organization measures and having a total length of military service amounting to 20 and more years, members of families of military personnel and employees of internal affairs agencies who lost their breadwinner in fulfillment of official duties.
Military personnel includes persons specified in RF Act No. 4338-1 of January 22, 1993.
Certificates of military units and district (city) military commissariats, and pension cards shall be the ground for the granting of benefits;
(17) Heroes of the Soviet Union, Heroes of the RF, Heroes of Socialist Labour, and persons with similar awards.
The respective cards of the aforesaid heroes and order-award cards shall be the ground for the granting of benefits;
(18) institutions and organs of the criminal-law-enforcement system.
The aforesaid institutions and organs include those specified in RF Act No. 5473-1 of July 21, 1993;
(19) tax on lands situated in the railroad-bed allotment is levied on enterprises, institutions and organizations in railway transport in the amount of up to 25 percent of the rate of land tax established for farmlands in conformity with Annex No. 1 to the RF Land Charges Act.
Tax on other lands in railway transport situated beyond the railroad-bed allotment is assessed at the rates established by legislation, depending on the place in which the taxable units are situated;
(20) lands allotted as surveillance zone along the RF State Border;
(21) lands in general public use in populated localities and.
Lands in general public use in populated localities include, n conformity with Article 76 of the RSFSR Land Code, lands used as ways of communication (squares, streets, lanes, roads, embankments), lands for the satisfaction of cultural and other everyday requirements of the population (parks, forest plantings, squares, gardens, boulevards, bodies of water, beaches), grounds for the burial of unutilized industrial waste, grounds for the dumping of everyday waste and waste-processing enterprises, and other lands serving for the satisfaction of the needs of the city, housing estate or rural populated locality;
(22) citizens setting up peasant-household (homestead) farms for the first time are exempted from the payment of land tax during five years from the date of allotment to them of land parcels.
Legal persons and citizens exempted from the payment of land tax who transfer land parcels under lease (use) shall pay land tax on the area transferred under lease (use).
6. Organs of legislative (representative) power of RF subjects have the right to establish additional land-tax benefits within the limits of the sum of land tax at the disposal of the respective RF subject.
7. Organs of local self-government have the right to establish land-tax benefits in the form of partial exemption for a stated period, deferment of payment, reduction in the land-tax rate for some payers within the limits of the sum of tax remaining at the disposal of the respective organ of local self-government.
8. Where during the year payers acquire the right of receiving land-tax benefits, they are exempted from the payment of this tax beginning from the month in which the right to benefits originated, even where this right originated after the final date of tax payment.
Upon loss during the year of the right to benefits, levy of tax shall be made beginning from the month following upon the month in which the right is lost.
9. Where during the year the right of ownership, the right of hereditary possession for life or the right of permanent use (tenure in perpetuity) of land parcels is transferred from one taxpayer to another, land tax shall be assessed and considered due for payment by the former owner of the land, landholder or land user from the 1st of January of this year to the month in which he lost the right to the land parcel (including the given month), and by the new owner of the land, landholder or land user, beginning from the month following upon the month in which the right to the land parcel originates.
10. For land parcels servicing dwelling houses, non-dwelling buildings and structures passing by inheritance, land tax shall be levied on the heirs accepting the legacy, from the moment at which it is opened. For heirs accepting a legacy before the arrival of the tax-assessment date, tax shall be assessed with due account of the tax obligations of the donor.
III. Rules of Assessment and Payment of Land Tax
11. A document certifying the right of ownership, possession or use (lease) of a land parcel shall be the ground for the establishment and levy of tax and rental charge for land.
Pending the issue of documents certifying the right of ownership, possession or use of a land parcel, by coordination with the respective committees for land resources and land management, use shall be made of documents certifying this right earlier issued by state agencies.
12. Land tax shall be assessed for legal persons and citizens proceeding from the land parcel area liable to tax and from the confirmed land-tax rates.
Where a payer's land use consists of land parcels liable to tax at different rates, the total amount of land tax for land use shall be determined by summing up the tax on these land parcels.
13. Land tax on farmland is established with due account of the composition of lands, their quality, area and location.
The average amount of tax per hectare of farmland for RF subjects shall be applied in conformity with Annex No. 1 to the RF Land Charges Act.
The organs of legislative (representative) power of RF subjects, proceeding from the average amount of tax per hectare of farmland and the cadastre value of land, establish and confirm land tax rates by groups of farmland soils, and also of perennial plantings, hayfields and pastures.
Minimum land-tax rates per hectare of farmland and other agricultural land is established by the organs of legislative (representative) power of RF subjects.
At assessment of land-tax amounts for payers, correctives are introduced depending on the location of their land parcels.
Land tax on farmland is determined as the sum of the products of land areas or valuation groups of farmland soils, perennial plantings, hayfields and pastures, and the respective land-tax rate. The area of farmland, perennial plantings, hayfields, pastures and valuation groups of soils are established in accordance with the data of land records and the materials of soil studies carried out by local committees for land resources and land management.
For assessment of tax rates on land in the water stock, forest stock (Articles 10 and 11 of the RF Land Charges Act), the organs of legislative (representative) power of RF subjects shall establish average rates of land tax for agricultural land by administrative districts.
14. Land tax on parcels within the limits of rural populated localities and beyond these made available to citizens for personal subsidiary farming, horticulture, gardening, animal breeding, hay-making and pasturing of cattle is levied on the entire area of the land parcel at average tax rates for agricultural-purpose lands of the administrative district.
Land tax on parcels made available to citizens and legal persons within the limits of rural populated localities for other purposes (with the exception of the purposes specified in part one of the present Clause) is levied on the entire area of the land parcel in the amount of five rubles per square meter.
The organs of local self-government are given the right, with due account of favorable conditions of location of land parcels specified in the present Clause, to raise land-tax rates, but by not more than double the amount.
15. Tax on lands in urban areas, worker, health-resort and country-house estates is levied on all enterprises, organizations, institutions and citizens having land parcels in their ownership, possession or use at the rates established for urban lands on the basis of average rates, as stated in Annex No. 2 (Table 1) to the RF Land Charges Act (with the exception of agricultural-use lands under personal subsidiary farms and housing stock, country-house and gardening plots, and individual or cooperative garages, for which other rules of tax assessment are established).
Average rates are differentiated by location and zones of various town-planning value of the territory by the organs of local self-government of towns and cities. The limits of the zones are determined in accordance with the economic valuation of the territory and the general plans of towns and cities.
Tax on a part of the land parcel area over and above the established norms of their allotment (with the exception of parcels specified in paragraph two of Clause 12 of the present Instruction) is levied in a double amount.
Excess of area is established by urban and district committees for land resources and land management, according to duly confirmed norms of land allotment and land-management records in the allotment of lands for earlier years, at establishment of the actual limits of the land parcels.
16. Tax on lands under housing stock (state-owned, municipal, public, cooperative and individual), and also under personal auxiliary farms, country-house plots, individual and cooperative garages within city and housing-estate limits shall be levied on the entire land parcel area in the amount of three percent of the land tax rates established in cities and urban-type housing estates, but not less than 10 rubles per square meter. In conformity with Clause 1 of RF Government Decree No. 562 of June 7, 1995, on the Indexation of Land Tax Rates for 1995, the minimum sum of land tax in these payments in 1995 shall come to 20 rubles per square meter. (The paragraph is amended in accordance with Amendments and Addenda No. 1 of the RF State Tax Service of July 17, 1995.)
Tax on the part of the area of country-house plots and individual garages situated in cities and housing estates over and above the established norms of their allotment within double-norm limits shall be levied at the rate of 15 percent, and over and above the double norm -- at the full land-tax rates established for urban lands.
17. Tax on lands made available (acquired) for fruit and vegetable growing, livestock breeding (including lands under buildings and structures) within city and housing-estate limits shall be established at 10 rubles per square meter.
Tax on lands in agricultural use within urban (housing-estate) limits shall be established in a two-fold amount of the rates of tax on similar-quality agricultural lands.
In conformity with Article 77 of the RSFSR Land code, agricultural-use lands in cities and housing estates shall include arable land, orchards, vineyards, vegetable gardens, hayfields and pastures.
18. Where populated localities are classified in the course of the year under another settlement category or are placed in administrative terms under the subordination of another organ of local self-government, or their territory is included within the territory of another populated locality, the matter of applying rates shall be settled as follows:
where a populated locality is classified under another settlement category (for instance, in conformity with effective RF legislation, a rural populated locality is classified as a workers' housing estate or town, or a workers' housing estate is classified as a town), land tax shall be collected from payers in the current year at the rates earlier established for these populated localities, and in the following year -- at the rates established for the newly-formed aforesaid urban settlements;
where a populated locality is abolished and its territory included within that of another populated locality (for instance, a workers' housing estate, where the land tax is levied at the rate of 25 rubles per square meter, is in August included within the limits of a regional-center town with a higher rate because of its status), the new rate shall be applied in the territory of the abolished populated locality from the following year.
19. Tax on lands lying outside populated localities and used by industry (including quarries and territories disrupted by producer activity), transport, communications, radio broadcasting, television, informatics and space exploration backup shall be established in the amount of 20 percent of the average land-tax rates established in conformity with Annex No. 2 (Table 1) to the RF Land Charges Act for settlements of up to 20,000 people.
For lands under testing grounds (except military testing grounds) and airfields outside populated localities, the tax shall be established in conformity with the average rate of tax per hectare of lands in agricultural or forestry use prevalent in the given territory.
20. Tax on lands of the water stock, both covered and not covered with water, outside populated localities shall be levied on lands made available for economic activity or for recreation purposes at the average rates for agricultural lands in the administrative district.
21. Tax on lands of the forest stock shall be established for the forest-use period per unit of area of forests developed for industrial harvesting where timber is laid in, and shall be levied as part of the forest-use charge in the amount of five percent of the charge for timber supplied in stands.
Tax is assessed from the sum of forest duties stated in the logging ticket for main-use loggings and forest-restoration loggings, and shall be a part of the forest duties to be shown in the "including" line of the logging ticket.
22. Tax on agricultural lands within the forest stock shall be established at the same rates as those for similar-quality agricultural-purpose lands or at the average rate for agricultural lands as a whole in the administrative district.
In conformity with this Clause, tax shall be levied only on agricultural lands transferred for use to other legal persons and citizens.
23. Tax on lands of the forest stock made available, in the established manner, for recreation purposes shall be fixed at five percent of the normative charge for timber in this area, with due account of the higher rates for health-resort zones (Annex No. 2 to the RF Land Charges Act).
The cost of timber shall be assessed at the forest-duty rates confirmed by the organs of legislative (representative) power of RF subjects for timber supplied in stands.
24. Land tax paid by legal persons shall be assessed by these persons themselves.
Legal persons shall annually, not later than the 1st of July, file with state tax inspectorates in the place of location of taxable objects their assessments of tax payments due from them in the current year, in the statutory format.
For newly-allotted land parcels, tax assessments shall be filed by legal persons within one month of the day of allotment thereof.
Payments shall be assessed separately for each land parcel allotted to the legal person into ownership, possession or use, and for lands under housing stock, separately for each dwelling house.
Where the objects of taxation of legal persons are located in territory serviced by one and the same tax agency, one consolidated assessment for all the objects may be filed, but with annexation thereto of tables showing areas, rates and sums of tax assessed for each land parcel and dwelling house, because these may be liable to taxation at different rates owing to their location in different zones of town-planning value of the territory of cities, housing estates and health-resort areas. The same procedure shall also be established in the taxation of payers' agricultural-purpose lands, specified in Article 4 of the RF Land Charges Act, in connection with different categories of lands, and types and subtypes of use thereof. Where the taxable objects of one legal person are located in territory services by different tax agencies, a tax assessment shall be filed with each tax agency for the objects of taxation located in the territory serviced by the given tax agency.
25. Tax assessments shall be filed in a centralized manner with state tax inspectorates, separately for each administrative district, and land tax shall be paid into the budgets of the respective organs of local self-government by legal persons whose objects of taxation and lines of communication run across the aforesaid administrative districts, such as:
branches of railroads of the RF Ministry of Ways of Communication -- for lands under railroad tracks and roadbed allotments, railroad junctions and stations;
organs authorized to manage automobile roads of RF subjects (departments, committees, road funds, and other legal persons whose balance sheets contain the aforesaid automobile roads) -- for lands under these automobile roads;
power-engineering and electrification joint-stock companies of the RF Ministry of Fuel and Energy whose balance sheets contain 0.38 to 1,150 kW electric-power lines -- for lands under the pylons of the aforesaid overhead power-transmission lines, and lands under ground-based structures of cable power-transmission lines, substations, switching, distribution and sectioning points, and other structures;
enterprises engaged in the transportation of oil and gas, oil and gas-extracting associations (departments) of the RF Ministry of Fuel and Energy whose balance sheet contains oil pipelines and gas pipelines -- for lands under these structures and alienation belts;
state operating communications enterprises whose balance sheet contains radio-relay, air and cable lines of communications -- for lands under these lines and alienation belts;
housing and public-utility organizations whose balance sheet contains state-owned or municipal housing stock and nonresidential stock of the entire town or city (in towns and cities with district division) -- for lands servicing these structures.
26. Prior to the issue of a certificate for the right of ownership of land parcels to members of house-building, country-house-building and garage-building cooperatives, fruit and vegetable-growing and livestock-breeding partnerships, their boards shall submit assessments of land tax to the state tax inspectorates of the administrative district in whose territory the land parcels of the aforesaid cooperatives and partnerships are located, and shall pay tax into the budget of the organ of local self-government in the place of location of the allotted land parcels (except members of cooperatives and partnerships who have received such certificates).
Where members of house-building, country-house-building and garage-building cooperatives, fruit and vegetable-growing and livestock-breeding partnerships receive certificates for the right of ownership of land, assessment of land tax shall be made for each of them by tax agencies.
(The Clause is amended in accordance with Amendments and Addenda No. 1 of the RF State Tax Service of July 17, 1995).
27. Land tax from legal persons and citizens shall be assessed beginning from the month following upon the month of allotment of land parcels to them.
28. Taxpayers shall be identified and tax assessed annually, as of the 1st of June.
Assessment of land tax for citizens shall be made by state tax inspectorates, which annually, not later than the 1st of August, shall serve on them payment notices for payment of tax.
29. Legal persons and citizens shall pay land tax in equal portions by two deadlines: not later than the 15th of September and the 15th of November.
Organs of legislative (representative) power of RF subjects and organs of local self-government shall have the right, with due account of local conditions, to establish other deadlines for tax payments.
Tax on lands of forest stock, including collective-farm forests, where timber is laid in, shall be collected from forest users in periods simultaneously with the collection of charges for timber.
30. The areas of land parcels allotted to citizens shall be entered in the records on the basis of data from the following agencies:
housing and public-utility agencies (technical inventory offices), and also district and city committees for land resources and land management on the size of land parcels allotted to citizens for personal subsidiary farming, collective and individual gardening and livestock breeding, and also for individual dwelling-house, country-house and garage construction within the limits of towns and cities, workers' housing estates, health-resort and country-house estates. By way of control materials use can be made of data of departments (offices) for town-planning and architecture of towns and cities on the allotment of land parcels for the aforesaid construction;
rural organs of local self-government on the size of land parcels allotted to citizens for personal subsidiary farming, individual gardening, livestock breeding, haymaking and cattle grazing, and also for individual dwelling-house, country-house and garage construction, within the limits of rural populated localities and in rural areas;
enterprises, institutions and organizations in transport, forestry, forest industry, water, fisheries and hunting on the size of official allotments made available to certain categories of employees in these industries and departments for the period of their employment at the aforesaid enterprises, institutions and organizations;
collective farms, state farms, interfarm enterprises and organizations, other agricultural enterprises, and also other legal persons on the size of land parcels allotted to citizens for individual gardening, haymaking and cattle grazing out of lands in the use of these legal persons, and other agencies.
31. Receipt of land tax payments and accounting of received sums shall be made in the established manner.
32. The amount, conditions and dates for the entry of rental payments for land shall be established by contract. In the lease of lands held in state or municipal ownership, the respective organs of executive power shall establish the basic amounts of rental payment for the various types of land use and categories of tenants. Rental payment may be established either in cash or in kind.
Rental payment for land may be collected separately or as part of the total rental payment for all the rented property where, apart from land, the lease covers buildings, structures and other material and natural resources, but with a mandatory remittance of the rental payment for land to the budget accounts of the respective organs of local self-government.
For land parcels required for servicing residential and nonresidential buildings allotted for use to legal persons or citizens under contract of lease, land tax shall be collected from the lessor.
Where parts of residential or nonresidential buildings are leased to legal persons or citizens, tax on land parcels servicing these buildings shall also be fully collected from the lessor.
In the lease of lands and properties held in state and municipal ownership, rental payments shall be collected from the tenant.
33. Disputes arising on matters of rental payment for land shall be heard by court of law or court of arbitration in conformity with their competence, and on matters pertaining to land tax, in the manner established by legislation.
IV. Rules of Review of Taxation
and Payment of Sums of Tax Additionally Increased
or Reduced in the Process
34. Payers not involved in the payment of land tax in due time shall pay this tax for not more than three preceding years. Review of incorrectly effected taxation shall also be allowed for not more than three preceding years.
(Paragraphs two to four are excluded in accordance with Amendments and Addenda No. 1 of the RF State Tax Service of July 17, 1995.)
35. Earlier charged sums of tax may be reduced in connection with the origination of the right to benefits and for other reasons. In such cases, where sums assessed for the current year are reduced owing to a review of taxation or origination for the payer of the right to benefit from the beginning of the year, the sum of tax subject to reduction shall be deducted in equal portions for two periods of payment. Where the sum of tax for the period which expired by the day of the tax reduction is fully paid up, the total amount due for this period shall be deducted from the following period of payment. Penal interest paid for this period shall be reduced in the same proportion as that in which the initial sum of payment is reduced, and penal interest paid in excess shall be credited in meeting forthcoming payment for the following period.
Where, by the time of reduction of the initially assessed sums, both periods of payment have expired and the tax is fully paid up, the overpayment shall be refunded to the payer, and where the payer is in arrears on other taxes, it shall be credited in meeting the arrears.
36. Land tax shall be assessed for legal persons and citizens in round rubles.
V. Rules of Audit of Land Tax Settlements
37. Land tax settlements shall be subject to documentary audit at the enterprise, institution or organization by state tax inspectors, within the periods established by senior executives of tax inspectorates.
38. Documentary audit shall be preceded by in-house audit (without attendance at enterprise), to be made by tax inspectors for each settlement. In the event, with the object of discovering possible errors allowed in the drawing up of settlement accounts, efforts must be made to establish whether the land parcel area is correctly shown as compared with the settlement for the past year, whether rates are correctly applied, payments calculated and sums charged distributed by periods of payment, whether settlements contain annexes of certificates and tables specified in clause 24 of the present Instruction.
Where facts of incorrect application of rates or arithmetical errors in the calculation of payments and distribution thereof by periods of payment are discovered, the inspector, during specification of these data on the spot, shall make the relevant corrections in the settlement account.
In the event, all corrections entered in the settlement account must be duly signed by the tax inspector and reported to the legal person, while the settlement account shall be handed over, in the established manner, to the employee charged with keeping records of settlements for opening an individual account for this payer.
39. Where an audit is carried out at the enterprise, correct assessment of land tax shall be verified on the basis of documents certifying the right of ownership, possession or use of land parcels, and also according to plans and other documents reflecting data on land-parcel area.
During the audit, efforts must be made to determine the correct application of tax rates in connection with any possible objects liable to taxation at different rates.
In order to verify full inclusion in the settlement of land parcels servicing housing stock, other buildings and structures, use must be made of documents of primary recording and accounting of these buildings and structures (inventory list, cards, books, turnover statement to Account 01 "Fixed assets") to establish their existence and location, and to compare these with the data of separate entry of land parcels on this account.
40. Upon completion of the audit, a statement shall be issued to show all the breaches discovered in the audit. A copy of the statement shall be handed to the legal person, and the assessment of additionally charged or added sums shall be handed over for making the relevant entries on the individual account of the payer.
VI. Payers' Liability
41. Liability for the correct assessment and timely payment of tax on land parcels allotted to legal persons shall be borne by their senior executives.
State tax inspectorates shall keep, in the established manner, a record of land tax payers and shall exercise control of the correct assessment and timely payment of tax.
42. In the event of nonpayment of tax in the established period, penal interest shall be charged in the amount of 0.7 percent of the sum of the arrears for each day of delay.
43. For breach of the RF Land Charges Act, liability shall be borne in conformity with RF legislation.
VII. Procedure of Entry, Centralization and Use
of Funds Received as Land Charges
44. Payments for land shall be entered on budget accounts of the respective organs of local self-government:
of rural organs of local self-government -- for lands within the limits of rural populated localities and other lands placed under their management;
of housing-estate and city organs of local self-government -- for lands within housing-estate and city limits, and other lands placed under their management;
of district organs of local self-government -- for lands within district limits, except lands placed under the management of rural, housing-estate and city organs of local self-government.
45. In conformity with RF budget classification (RF Ministry of Finance Order No. 177 of December 29, 1994), the following shall be entered in the revenue of the respective budgets:
under code 10509 -- land tax for agricultural-purpose lands;
under code 10510 -- land tax for nonagricultural-purpose lands;
under code 10511 -- rental payments for agricultural-purpose lands;
under code 10512 -- rental payments for nonagricultural-purpose lands.
46. A part of the funds received on budget (current) accounts of the district and city organs of local self-government as payment for land shall be centralized on the budget accounts of the RF and RF subjects opened with banking institutions.
47. The portion of funds from land tax and rental payments for agricultural lands centralized in the Federal budget shall be established in conformity with Article 5 of the RF Land Charges Act (as per Annex No. 1 to the Act). Alteration of the aforesaid portion shall be made on the motion of the RF Government proceeding from the requirement in funds for centralized fulfillment of measures provided for in Article 24 of the aforesaid Act, simultaneously with confirmation of the Federal budget for the forthcoming year.
Funds received from payment of land tax for lands specified in paragraph eight of the preamble to the present Instruction shall not be centralized in the Federal budget.
48. The portion of funds from land tax and rental payments for agricultural lands remitted by districts to the budget accounts of RF subjects shall be established by the organs of legislative (representative) power of RF subjects, with due account of the deductions to the Federal budget. Not more than 10 percent of the sum of land tax funds of an administrative district shall be remitted for measures implemented in a centralized manner by RF subjects.
The concrete amount of the funds from tax centralized within the limits of the aforesaid portion shall be established with due account of the volume of financing of measures specified in Clause 50 of the present Instruction.
49. The portion of funds remitted to the RF budget account from total receipts of funds from land tax and rental payments for lands of cities and housing estates to finance measures implemented in a centralized manner, as specified in Clause 50 of the present Instruction, shall be annually established at confirmation of the Federal budget.
50. Land tax and rental payments shall be taken into account in the revenues and expenditures of the respective budgets in a separate line, and shall be used exclusively for the following purposes:
financing of measures in land management, keeping of land cadastre, monitoring, protection of lands and enhancement of their fertility, development of new lands, compensation of land users' own expenditures for these purposes, repayment of loans issued for the aforesaid measures and payment of interest for the use thereof. Funds for these purposes shall be expended in accordance with the existing norms;
engineering and social infrastructuring of territory.
51. Funds received from levy of tax and rental payments for agricultural lands shall be expended for the purposes specified in Clause 50 of the present Instruction only for the needs of owners, holders and users of agricultural lands.
Residual funds not used in the course of the year shall not be withdrawn and shall be used for specified purposes the following year.
52. Legal persons' settlements with the budget on land tax and rental payments for land shall be shown on Account 68 "Settlements with the budget" on separate subaccount "Settlements for land tax".
The sum of tax (rental payment), assessed in the established manner, shall be reflected in monthly credit entries on Account 68 and debit entries on accounts showing the costs of production of goods (works, services) and expenditures not connected with production (08 "Capital investments", 20 "Core production", 23 "Auxiliary production", 29 "Servicing lines of production and facilities", and the like).
Sums of tax (rental payments) remitted into the budget shall be reflected as debit entry on Account 68 and as credit entry on Account 51 "Settlement account".
VIII. Normative Price of Land
53. The normative price of land shall be an indicator characterizing the value of a parcel of a given quality and location, proceeding from the potential income over an estimated period of recoupment.
The normative price of land is introduced to ensure economic regulation of land relations at allotment of land into ownership, establishment of collective-share ownership of land, conveyance by inheritance or gift, and receipt of bank credit under the mortgage of land parcel.
54. The rules for determining the normative price of land are established by RF Government Decree No. 1204 of November 3, 1994.
55. The normative price of land is determined for the cases specified in RF legislation.
56. Under RF government Decree No. 1204 of November 3, 1994, the normative price of land for concrete land parcels shall be determined in the amount of 200 times the land tax rate per unit of land parcel area of the appropriate specified purpose. At assessment of the normative price of land, no account shall be taken of land tax benefits or of increase in the amount of tax for exceeding land allotment norms.
The organs of executive power of RF subjects, on the motion of committees for land resources and land management, depending on the level of market prices for land of various specified-purpose use, may establish for the various land pricing zones in the territory of the RF subject increasing coefficients to the normative land price, as assessed in conformity with paragraph one of the present Clause. In the event, the normative price of land must not exceed 75 percent of the level of market prices for land parcels of concrete specified purpose in the respective pricing zone.
The administration of a district or city may raise or lower the normative price of land established in the stated manner, but by not more than 25 percent.
In order to perform transactions with land parcels and in other cases of application of normative price, as provided for by RF legislation, district (city) committees for land resources and land management shall issue to interested citizens and legal persons a document on the normative price of concrete land parcel.
57. In conformity with the RF budget classification, proceeds from the sale of land into the ownership of citizens, and also at sale of land parcels to citizens and legal persons at privatization of state-owned and municipal enterprises shall be entered in the revenue of the respective budgets under code 20400 "Revenue from sale of land and intangible assets".
58. The present Instruction shall take effect from the time of its official promulgation.
With the entry into force of the present Instruction, Instruction No.
21, 2-10-1/1020, 11, issued by the RF Ministry of Finance, the RF Committee
for Land Resources and Land Management, and the RF State Tax Service on
April 17, 1992, on the application of the RSFSR Land Charges Act, the amendments
and addenda entered into the Instruction under No. 72, 5-10/1813, VG-4-02/48
of August 14, 1992 (registration No. 48 of September 1, 1992), under No.
79, 5-10/2197, IL-4-02/49 of August 24, 1992 (registration No. 49 of September
1, 1992), and under No. 174, 5-16/2092, NP-4-02/119n of December 28, 1994
(registration number 778 of January 19, 1995), and RF Ministry of Science
and RF State Tax Service letter No. EP1-7-87, NP-4-02/41n of March 22,
1994 (registration No. 526 of March 23, 1994) on the Rules for Exemption
of Scientific Institutions and Organizations from Land Charges shall be
null and void.
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