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.

Head of the Department of Revenues of the Ministry of Taxes and Dues informs that organizations and physical persons allotted plots of land on condition of property, ownership and tenure on the territory of the Russian Federation are considered payers of land taxes. Child sanitary institutions irrespectively of the sources of financing are totally exonerated from payment of land taxes. Organizations that have in its structure detached subdivisions of child sanitary orientation cannot be considered child sanitary institutions and therefore have no right to exoneration from payment of land taxes.