Interpretation No. VG-6-02/205 of State Tax Service regarding some issues connected with land charges, taxation of agricultural enterprises and natural resources.

The document consists of 3 Sections that contain 58 Articles. Section 1 (arts. 1-40) regards land charges. It specifies that personal plots of land situated in rural area and belonging to farmers are subject to land charges in accordance with the established modalities, specifies the modalities of taxation of reindeer pastures, determines the authority of local administration as regards establishment of the norm of land tenure for physical persons, the modalities of collection of land charges for urban land, the differentiation of land charges in accordance with urban land and suburban land, classifies the categories of tax payers as regards land charges, establishes the authority of tax inspection as regards collection of land charges and determines the modalities of the concession of data regarding land registration and state land cadastre. Section 2 (Arts.41-45) regards taxation of profits and property. It specifies taxation of agricultural commodities, equipment of agricultural enterprises, industrial agricultural enterprises (poultry farms, hothouses, cattle breeding complexes, fur farms and others). Section 3 (Arts.46-58) regards taxation of natural resources. It specifies various types of forest use taxes, penalties for the infringement of forest use regulations and water charges.