Land tax: who benefits?

The proposal to regulate the issue of granting benefits for payment of land tax was made by the deputies of the Supreme Council Oleg Leontiev and Igor Yarych. Developers of amendments to the law "On payment for land" consider it necessary to simplify the procedure for confirming the grounds for obtaining a benefit to newly formed peasant farms that use the land for agricultural purposes. According to the changes, peasant farms and legal entities will not submit additional documents to the tax authorities confirming the rational and effective use of the land plot. Information on those who irrationally uses the land should be sent to the territorial tax inspectorate by the authorized body before December 15 of the year following the reporting year. Deputies suggest exempting land users for a period of up to five years from users of lands occupied by perennial plantations and carrying out restorative cultural and technical work. The law-in-draft was adopted in the first reading at the end of the spring session. The document was considered in the second reading during today's plenary session. The deputy corps supported a number of amendments to the profile committee. The document is sent for signature to the President.

The second final reading adopted amendments to the law "On Payments for Pollution of the Natural Environment and Use of Natural Resources". The document concretizes the concepts of fixed and generally accessible hunting grounds. The procedure for crediting payments for the use of wildlife is established, legal relations in the sphere of fishing and conservation of aquatic biological resources are regulated. The document comes into force on January 1, 2019.