Newsletter №6. Land tax. What are the nuances to know?

State Tax Service continues a series of publications in the form of newsletters for the taxpayers. Sixth edition is dedicated to exemption from the land tax payment obligation by individual – entrepreneur who is a single tax payer of Group IV and uses land for agricultural production.

In addition, we suggest finding out terms of the land tax payment obligation, who is the land tax payer, how to pay for land in case of the ownership’s termination or right to use the land?

We also suggest to find out who is a direct taxpayer in the case of state registration of land rights under an apartment building?

The newsletter can be downloaded here.