Order No. BG-3-21/410 of the Ministry of Taxes and Dues regarding the amendments and addenda to the Instructions No. 56 of the Ministry of Taxes and Dues regarding the application of the Law on land charges. | Land Portal

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The Minister of Taxes and Dues, for the purpose of conformation to the national legislation of the Instructions No. 56, orders to introduce into it the amendments and addenda contained in the Annexes. In the items 2, 3 and 4 the wording "juridical and physical persons" shall be substituted with the wording "organizations and physical persons". Paragraph 2 of the item 21 acquires a new wording. It reads as follows: "Tax is calculated on the basis of the sum of payment for standing timber on a minimum rate established in the felling order for the general felling and other types of felling, makes part of this payment and is indicated in the field "miscellaneous" of the felling order." Paragraph 26 acquires the following wording: "The payers of land charges till the issuing of land ownership certificates, certificates of life-long hereditary property, certificates of land tenancy to the members of housing construction cooperatives, country-cottage and garage construction cooperatives, gardening, truck farming and stockbreeding associations to the members of the above-mentioned cooperatives and associations are their respective administrative boards that forward land tax declarations to the tax inspections of the administrative district on which territory is situated the plot of land."

Amends: Instructions No. 56 of the Ministry of Taxes and Dues regarding the application of the Law on land charges. (2000-02-21)

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