Amending Article 8 Of The Law Of The Russian Federation "on Payment For Land"

Original Language Title: О внесении изменений в статью 8 Закона Российской Федерации "О плате за землю"

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Spspent power-Federal Law dated November 29, 2004 N 141-FZ RUSSIAN FEDERATION FEDERAL LAW amending Article 8 of the Law of the Russian Federation "On Land Pay" Adopted by the State Duma July 2004 Approved by the Federation Council on 8 August 2004 Article 1 Article 8 of the Russian Federation Act dated October 11, 1991 N 1738-I "On Pay for Land" Congress of People's Deputies of RSFSR and Supreme Soviet of the RSFSR, 1991, N 44, Art. 1424; statements of Congress of People's Deputies of the Russian Federation and Supreme Soviet of the Russian Federation, 1992, N 10, st. 469; 34, 100. 1976; Legislative Assembly of the Russian Federation, 1994, No. 16, art. 1860; 1998, N 1, sect. (5) The following changes: Part five after the words "Taxes for land," to be supplemented with the words "granted to individuals for individual housing construction or"; to supplement parts of the ninth to twelfth maintenance: " Land tax for land acquired by individuals and legal entities under the conditions of housing construction, except for individual housing construction, is charged in two-fold over the three-year design term and Construction, up to the State registration of the rights to the built property. In the case of the completion of such housing construction and state registration of rights on the built real estate before the end of the three-year period of design and construction, the amount of the land tax paid during the period The design and construction above the single size of the land tax is recognized as the amount of the tax surplus and is to be credited to the taxpayer in the ordinary manner. Land tax for land acquired by individuals and legal entities on the basis of housing construction, except for individual housing construction, is charged at 4 times the size of the design and construction period exceeding the three-year period, up to the state registration of the rights to the built property. Land tax for land acquired by individuals for individual housing construction is charged in double size over a 10-year period of design and construction period, up to state registration of rights to built real estate. ". Article 2 1. This Federal Law shall enter into force on 1 January 2005, but not earlier than one month from the date of its official publication and shall extend to the legal relationship on land taxation of land acquired in property Individuals and legal entities on the basis of housing and individual housing construction, effective 1 January 2005. 2. For the legal relationship on taxation of land acquired by individuals and legal entities on the basis of their housing construction and individual housing construction before 1 January 2005, applies the tax procedure established by the parts of the first-eighth article 8 of the Law of the Russian Federation of 11 October 1991, No. 1738-I " On payment of the Constitution). 3. Article 8 of the Russian Federation Law of the Russian Federation of 11 October 1991, No. 1738-I On payment for land, as amended by the present The federal law covers legal relations that have arisen since 1 January 2000. President of the Russian Federation Vladimir Putin Moscow, Kremlin 20 August 2004 N 116-FZ