This Decree requires producers of agricultural commodities to pay a single land tax in place of all other taxes (except import taxes). They shall continue to pay state dues and licensing fees. Forest management, fishing and hunting enterprises shall not be considered producers of agricultural commodities for the purposes of this Decree. Agricultural land allotted on condition of ownership, tenancy or lease shall be subject to taxation. Data on land area, location, soil quality and other characteristics shall be taken from the land cadastre. Newly created farming enterprises shall be exempt from paying the single land tax for two years from the date of state registration. The Decree contains the calculation formula for the single land tax.
Authors and Publishers
Gnetii, Vsevolod (CONSLEGB)