Official Letter No. 29-3 of 1996 regarding amendments and additions No. 3 to the Federal Tax Service Instruction No. 29 concerning the application of the Land Charges Act

Search - 21 Results - fisheries file:///D/HTML/rus25100E.htm[16.01.2025 10:01:13] 1996 SovData DiaLine - SovLegisLine, June 7, 1996 Copyright 1996 RUSSICA Information Inc RusData Dialine - RusLegisLine June 7, 1996 TITLE: Amendments And Addenda No 3 To RF State Tax Service Instruction No. 29 Of April 17, 1995, On Application Of The RF Land Charges Act. Letter No 29-3 Of The RF State Tax Service In compliance with Federal Act No. 222-FZ of 29 December 1995 "On Simplified Procedure for Taxation, Accounting and Reporting for Small Business Persons", Federal Act No. 225-FZ of 30 December 1995 "On Product-Sharing Agreements", Act of the Russian Federation No. 3061-1 of 18 June 1992 "On Making Amendments and Addenda to the Act of the Russian Federation "On Social Protection of Citizens Subjected to Radiation due to Chernobyl Nuclear Power Plant Disaster", Federal Act of the Russian Federation No. 179-FZ of 24 November 1995 "On Making Amendments and Addenda to Act of the Russian Federation "On Social Protection of Citizens Subjected to Radiation due to Chernobyl Nuclear Power Plant Disaster", Act of the Russian Federation No. 4995-1 of 20 May 1993 "On Social Protection of Citizens Subjected to Radiation due to 1957 Accident at the Producer Association "Mayak" and Dumping of Radioactive Waste into the River Techa", Decree of Supreme Soviet of the Russian Federation No. 2123-1 of 27 December 1991 "On Apply of RSFSR Act "On Social Protection of Citizens Subjected to Radiation due to Chernobyl Nuclear Power Plant Disaster" to Citizens out of High Risk Subdivisions", Decree of Council of Ministers of the Russian Federation No. 253 of 30 March 1993 "On the Procedure for Provision of Compensations and Privileges to Persons Afflicted with Radiation" with the view of Amendments and Addenda entered by Decree of Government of the Russian Federation No. 313 of 21 March 1996 "On Making Amendments and Addenda to and Invalidation of Some Resolutions of Government of the Russian Federation", Decree of the Government of the Russian Federation No. 22 of 11 January 1993 "On List of Locations of Small Scale Peoples of North" with the view of Addenda entered by Decree of the Council of Ministers - Government of the Russian Federation No. 997 of 7 October 1993 "On Making Amendments to the List of Locations of Small Scale Peoples of North", Decree of the Government of the Russian Federation No. 457 of 15 April 1996 "On Special Authorized State Bodies for Protection, Control and Regulation of Utilization of Animal Objects and their Habitat", the Decree of Government of the Russian Federation No. 378 of 3 April 1996 "On Indexation of Land Tax Rates in 1996" the following Amendments and Addenda shall be entered to the Instruction specified: 1. Subparagraphs of following content shall be annexed to the Clause 1: "The small business entities - private businessmen and organizations which apply in compliance with Federal Act No. 222-FZ of 29 December 1995 "On Simplified Procedure for Taxation, Accounting and Reporting for Small Business Persons" the simplified procedure for taxation, accounting and reporting, so far as the Act specified stipulates the replacement of regional and local taxes and duties totality with payment of uniform tax to be calculated based on results of organizations' economic activity within the accounting period, shall not be the land tax payers. Action of simplified procedure for taxation, accounting and reporting in compliance with aforesaid Federal Act shall be extended to private businessmen and organizations with limited number of employees (including those employed under turnkey contracts and other civil-law contracts) under 15 persons irrespective of type of activity executed, including branches' and subdivisions' staff. Simplified procedure for taxation, accounting and reporting for small business entities - organizations and private businessmen shall be applied jointly with the previously adopted procedure for taxation, accounting and reporting, stipulated by legislation of the Russian Federation. The right of choice of the procedure for taxation, accounting and reporting, including transfer to simplified procedure or return to that previously adopted, shall be provided for small business entities under voluntarily grounds in the procedure stipulated by Federal Act specified.". 2. To the Clause 5: Subparagraph 4 of Subclause 4 shall be stated in following wording: "The Decree of Government of the Russian Federation No. 457 of 15 April 1996 "On Special Authorized State Bodies for Protection, Control and Regulation of Utilization of Animal Objects and their Habitat", established that by special authorized state bodies for protection, control and regulation of utilization of animal objects and their habitat in the Russian Federation shall be the Ministry of Environmental and Natural Resources Protection of the Russian Federation, the Ministry of Agriculture and Food of the Russian Federation, the Fishery Committee of the Russian Federation, the Federal Forestry Service of Russia and their territorial bodies;"; Subclause 8 shall be stated in following wording: Search - 21 Results - fisheries file:///D/HTML/rus25100E.htm[16.01.2025 10:01:13] "8) citizens who had been subjected to radiation due to Chernobyl nuclear power plant disaster and other radioactive accidents at nuclear objects of civil or military designation as well as the result of testing, exercises or other work connected with any types of nuclear installations including nuclear weapon and space engineering. Pursuant to the Act of the Russian Federation No. 1244-1 of 15 May 1991 "On Social Protection of Citizens Subjected to Radiation due to Chernobyl Nuclear Power Plant Disaster" in the wording of the Act of the Russian Federation No. 3061-1 of 18 June 1992 "On Making Amendments and Addenda to the Act of RSFSR "On Social Protection of Citizens Subjected to Radiation due to Chernobyl Nuclear Power Plant Disaster" with the view of Amendments and Addenda entered by Federal Act No. 179-FZ of 24 November 1995 "On Making Amendments and Addenda to the Act of the Russian Federation "On Social Protection of Citizens Subjected to Radiation due to Chernobyl Nuclear Power Plant Disaster" the citizens aforesaid shall be: citizens afflicted with or passing through radiation sickness and other diseases entailed by the radiation exposure due to Chernobyl disaster or by works for elimination of effects of the Chernobyl Nuclear Power Plant disaster; persons disabled as a result of Chernobyl disaster including those of III group, out of number: citizens (including those temporarily dispatched or assigned), who had taken part in elimination of the disaster's effects within the alienation zone or those occupied with operation or other works at the Chernobyl Nuclear Power Plant; military personnel and reservists, called up for special gathering and involved in performance of works directly connected with elimination of effects of Chernobyl disaster irrespective of the place of deployment and the work performed, and also officers and men of internal affairs agencies who served (is serving) in alienation zone; citizens evacuated from alienation zone and resettled from the resettlement zone or left voluntary zones aforesaid after making decision on evacuation; citizens who had given bone marrow for lifesaving of people afflicted as a result of Chernobyl disaster irrespective of time passed from the moment of bone marrow transplantation and time of development of disability entailed; citizens (including temporarily dispatched or assigned), participated in 1986 and 1987 in works to eliminate the effects of the Chernobyl disaster within alienation zone or occupied in that period with works related to evacuation of the population, material assets and livestock or operation and other work at the Chernobyl nuclear power plant; military personnel and reservists called up for special gathering and involved in that period in performance of work related to elimination of effects of Chernobyl disaster within alienation zone, including flight personnel, engineers and technicians of civil aviation, irrespective of the place of deployment and the work performed; officers and men of internal affairs agencies, who served in the alienation zone in 1986-1987; citizens, including military personnel and reservists called up for training meeting and had taken part in 1988 to 1990 in work for the "Ukrytiye" facility; junior and middle-level medical personnel, physicians and other workers in medical treatment institutions (except persons whose professional activity involves works with any type of sources of ionizing radiation in radiative environment at their workplace according to the profile of their work), had been received an above norm doses of radiation when rendering medical aid and providing services in the period from 26 April to 30 June 1986, to persons afflicted as a result of the Chernobyl disaster and being the sources of ionizing radiation; workers and employees and also military personnel, officers and men of internal affairs agencies, afflicted with the occupational diseases, entailed by the radiation exposure in works in the alienation zone; citizens evacuated (including those left voluntary) in 1986 from alienation zone, including children, particularly those on prenatal stage at the moment of evacuation; citizens resettled (including those left voluntarily) from alienation zone in 1986 and following years, including children, particularly those of prenatal stage at the moment of evacuation, for the 5 year period from the day of evacuation (resettlement); Search - 21 Results - fisheries file:///D/HTML/rus25100E.htm[16.01.2025 10:01:13] citizens, permanently residing (working) on territory of zone of residence with the right of resettlement; citizens, permanently residing (working) in zone of resettlement prior to their resettlement to other areas; citizens left voluntarily to the new place of residence from zone of residence with the right of resettlement in 1986 and following years for the 5 years period from the day of evacuation (resettlement); citizens, resettled after 30 June 1986 to the permanent place of residence to zone of resettlement or zone of residence with the right of resettlement, provided that they shall receive the right of retirement on favorable grounds due to the residence in zone aforesaid and other zones of radioactive contamination (except citizens, evacuated, including those left voluntarily in 1986 the alienation zone; resettled, including those left voluntarily zone of resettlement in 1986 and following years, including children; and those resettled voluntarily without conclusion of contracts and agreements with appropriate administration, after 1 January 1994 to zones of radioactive contamination). Therewith, voluntarily repeated resettlement to the zone with higher extent of radioactive contamination shall not entail arising of the right of privileges; children and teenagers, afflicted with diseases entailed by Chernobyl disaster or caused by genetic consequences of radioactive exposure of their parents, and next generations of children in cases of diseases entailed by Chernobyl disaster or caused by genetic consequences of radiation exposure of their parents. In compliance with Act of the Russian Federation No. 4995-1 of 20 May 1993 "On Social Protection of Citizens, Subjected to Radiation due to 1957 Accident at the "Mayak" Producer Association and the Dumping of Radioactive Waste into the River Techa", the right of privilege shall have: citizens who became invalids, afflicted with or passing through radiation sickness and other diseases as a result of the 1957 accident at the "Mayak" producer association and the dumping of radioactive waste into the river Techa. The number of such citizens shall include: citizens (including temporarily dispatched or assigned), have been directly taken part in 1957 to 1958 years in work on liquidation of effects of accident at the "Mayak" producer association, and also citizens occupied in works for performance of the protective measures and rehabilitation of radioactive contaminated territories along river Techa in 1949 to 1956 year; citizens (including temporarily dispatched or assigned), have been taken direct part in 1959 to 1961 in works on liquidation of effects of 1957 accident at the "Mayak" producer association; citizens, evacuated (resettled), and also left voluntarily the populated localities, exposed to radioactive contamination as a result of 1957 accident at the "Mayak" producer association and dumping of radioactive waste into the river Techa, including children, being at the moment of evacuation (resettlement) at the prenatal stage, as well as military personnel, civilians employed under a contract in the troops, and special contingent, evacuated in 1957 from zone of radioactive contamination. Therewith, the citizens voluntarily left shall be: those left from 29 September 1957 to 31 December 1958 inclusively the populated localities exposed to radioactive contamination as a result of 1957 accident at the "Mayak" producer association, and also those left in 1949 to 1956 inclusively the populated localities, exposed to radioactive contamination as the result of dumping of radioactive waste into the river Techa; citizens, residing in the populated localities, exposed to radioactive contamination as the result of 1957 accident at the "Mayak" producer association and dumping of the radioactive waste into the river Techa, where the average-year effective equivalent exposure dose was over 1 mZv (in addition above natural radiation background of given district) at the position of 20 May 1993; citizens, left voluntarily to the new place of residence from populated localities, exposed to radioactive contamination as the result of 1957 accident at "Mayak" producer association and dumping of radioactive waste into the river Techa, where an average-year effective equivalent exposure dose was over 1 mZv (in addition above natural level of radiation background for given district) at the position of 20 May 1993; citizens exposed to radiation as the result of 1957 accident at the "Mayak" producer association and dumping of radioactive waste into the river Techa. The number of such citizens shall include: citizens (including temporarily dispatched or assigned), directly participated in 1957-1958 in the works on elimination of effects of 1957 accident at the "Mayak" producer association, and also citizens, occupied in works on performance of the protective measures and rehabilitation of radioactive contaminated territories along river Techa in 1949 to 1956; citizens evacuated (resettled), and also those left voluntarily the populated localities, exposed to radioactive contamination as the result of 1957 accident at the "Mayak" producer association and dumping of the radioactive waste into the river Techa, including children, particularly the children being on the prenatal stage Search - 21 Results - fisheries file:///D/HTML/rus25100E.htm[16.01.2025 10:01:13] at the moment of evacuation (resettlement), as well as military personnel and civilians employed under a contract in the troops and special contingent, evacuated in 1957 from zone of radioactive contamination. Therewith, citizens left voluntarily shall include: those left from the 29 September 1957 to 31 December 1958 inclusively from populated localities, exposed to radioactive contamination as the result of 1957 accident at the "Mayak" producer association, as well as those who left from 1949 to 1956 inclusively the populated localities, exposed to radioactive contamination as the result of dumping of radioactive waste into the river Techa; citizens, residing in populated localities exposed to radioactive contamination as the result of 1957 accident at the "Mayak" producer association and dumping of radioactive waste into the river Techa, wherein the average-year effective equivalent exposure dose was over 1 mZv (in addition above natural radiation background of given district) at the position of 20 May 1993. Citizens had left voluntarily the populated localities exposed to radioactive contamination due to 1957 accident at the "Mayak" producer association and dumping radioactive waste into the river Techa, wherein the average year effective equivalent exposure dose consisted of over 1 mZv (above the natural radiation background of given district) at the position of 20 May 1993. The privileges shall not be provided for citizens who had arrived for residence (working) to the populated localities exposed to radioactive contamination due to accident aforesaid, after enforcement of the Act of the Russian Federation No. 4995-1 ""On Social Protection of Citizens Subjected to Radiation due to 1957 Accident at the "Mayak" Producer Association and the Dumping of Radioactive Waste into the River Techa". The privileges specified in this Subclause shall be granted based on special certificates of disabled persons, a certificate of participant in liquidation of consequences of the Chernobyl Nuclear Power Plant Disaster and orders and medals, certificates of participants in liquidation of 1957 accident at the "Mayak" producer association and dumping of radioactive waste into the river Techa, issued pursuant to provisions designed by State Committee for Liquidation of Consequences of the Chernobyl Nuclear Power Plant Disaster (Goscomchernobyl) of Russia and Ministry for Civil Defence, Emergency Situations and Liquidation of Consequences of Natural Disasters of the Russian Federation (MChS of Russia) and other appropriate interested ministries and departments registered with the Ministry of Justice of Russia in the established procedure *). *) The provisions on the procedure for drawing up and issuance of the certificates to citizens aforesaid one can look through in appropriate executive bodies of subjects of the Russian Federation, that were informed thereof by letters of Goscomchernobyl of Russia under the No. VD-8-3729 of 12 November 1992, No. VD-8 1278 of 22 March 1993, No. VS-10-3618 of 5 August 1993, No. VD-10-4468 of 15 October 1993. The Federal Act No. 149-FZ of 19 August 1995 "On Social Protection of Citizens Subjected to Radiation due to Nuclear Testing on Semipalatinskiy Testing Area" extends some privileges stipulated by the Act of the Russian Federation "On Social Protection of Citizens Subjected to Radiation due to Chernobyl Nuclear Power Plant Disaster" to citizens who had been resided in 1949 to 1963 in those populated localities of the Russian Federation and abroad, included by Government of the Russian Federation into lists of populated localities exposed to radiation due to nuclear testing on the Semipalatinskiy testing area. Pursuant to the Act aforesaid the citizens obtained during the periods of radioactive exposure the total (integral) effective dose of radioactivity exceeding 25 cZv (ber), shall be exempted from the land tax payment. The privileges aforesaid shall be granted based on certificates of the common format (in the procedure established by Government of the Russian Federation), that shall give the right to receive compensations and privileges from the moment of their submission. The procedure for drawing up and issuance to citizens of the Russian Federation of certificates of the common format had been approved by Decree of Government of the Russian Federation No. 522 of 23 April 1996 "On Approval of the Provisions on the Procedure for Drawing up and Issuance of the Certificate of Common Format to Citizens Subjected to Radiation Exposure due to Nuclear Testing on the Semipalatinskiy Testing Area". The Decree of the Supreme Soviet of the Russian Federation No. 2123-1 of 27 December 1991 "On Extension of the RSFSR Act "On Social Protection of Citizens Subjected to Radiation Exposure due to Chernobyl Nuclear Power Plant Disaster" to Citizens out of Subdivisions of Special Risk" had applied the RSFSR Act of 15 May 1991 "On Social Protection of Citizens Subjected to Radiation due to Chernobyl Nuclear Power Plant Disaster" to citizens out of subdivisions of special risk. Citizens of special risk out of number servicemen and civilians employed under the contract in Armed Forces of USSR, troops and agencies of Committee of State Security of USSR, internal forces, railway troops and other forces units, officers and ranks of bodies of internal affairs shall include: Search - 21 Results - fisheries file:///D/HTML/rus25100E.htm[16.01.2025 10:01:13] a) those had taken the direct part in testing of nuclear weapon in the atmosphere, fighting nuclear materials and exercises with application of that weapon till the date of actual termination of those testing and exercises; b) direct participants of underground testing of nuclear weapon under extraordinary radiative environment and under the other damaging factors of nuclear weapon; c) direct participants in liquidation of consequences of radiation accidents on nuclear installations on ships, submarines and other military objects; d) personnel of separate subdivisions on nuclear charges' assembling out of servicemen; e) direct participants in underground testing of nuclear weapon, carrying out and provision for work on collection and burial of radioactive materials. The privilege specified shall be extended both to disabled persons and those without disability. The privileges shall be granted to persons having the certificate issued by Committee of veterans of subdivisions of special risk of the Russian Federation based on resolution of medical and social expert commission. Pursuant to Decree of Council of Ministers - Government of the Russian Federation No. 253 of 30 March 1993 entitled "On the Procedure for Granting of Compensations and Privileges to Persons Afflicted with Radiation" with the view of Amendments and Addenda entered by the Decree of Government of the Russian Federation No. 313 of 21 March 1996 "On Making Amendments and Addenda and Invalidation of Some Resolutions of Government of the Russian Federation", the persons out of number of flight personnel, engineers and technicians of the civil aviation and official passengers performed flights both as an aircrewman and official passengers, in the period from 1958 to 1990, aimed at radiative prospecting from the moment of nuclear ejection (explosion) with the following section and accompaniment of the radioactive cloud, its investigations, registration of dose capacity in explosion (accidents) epicenter and, by nuclear-radiative trace during nuclear weapons testings, liquidation of consequences of nuclear and radiative accidents at objects of civil and military purpose, shall be exempted. The privileges to persons aforesaid shall be granted based on certificates of participants in liquidation of consequences of the Chernobyl Nuclear Power Plant Disaster in 1986 to 1987 with the stamp (overprint) "flight personnel, participated in nuclear tests", in the procedure stipulated by Ministry of the Russian Federation for Civil Defense, Emergency Situations and Liquidation of Consequences of Natural Disasters" as agreed with Ministry of Labor of the Russian Federation, Ministry of Transport of the Russian Federation, Ministry for Atomic Energy of the Russian Federation". 3. Subparagraph first of Clause 16 shall be supplemented with sentence of the following content: "Pursuant to Clause 1 of the Decree of Government of the Russian Federation No. 378 of 3 April 1996 entitled "On Indexation of Land Tax Rates in 1996" the minimum land tax amount as for payments aforesaid shall be 30 roubles for square meter at least". 4. Subparagraph fourth of Clause 25 shall be supplemented with footnote* of following content: "*Pursuant to Standards of land allotment for electric nets under voltage of 0.38 - 750 kV under No. 14278 tm-t1, that agreed with Committee for Land Resources and Land Management and approved by Department of Electroenergetics of the Ministry of Fuel and Energetics (Mintopenergo) of Russia on 20 May 1994 (Chapter 2, Clause 2.1), the land plots for arrangement of pylons for air lines of electricity transmission under the voltage of 0.38 to 1. 0 kV and pylons for communications lines for maintenance of the electrical nets, shall not be provided for the permanent use.". 5. Clause 32 shall be supplemented with Subparagraph of following content: "Pursuant to Federal Act of the Russian Federation No. 225-FZ of 30 December 1995 "On Product-Sharing Agreements" the investors - citizens of the Russian Federation, foreign citizens, legal entities and associations of legal entities without forming of legal entity which have been founded based on agreement on cooperation, those investing own, borrowed or attracted funds (property and (or) property rights) into the reconnaissance, prospecting and extraction of mineral raw and those being the subsoil users under the agreement, shall pay for land use on the contract basis pursuant to legislation of the Russian Federation.". 6. Clause 47 shall be supplemented with Subparagraph of the following content: "The list of locations of small-scale peoples of North is approved by Decree of Government of the Russian Federation No. 22 of 11 January 1993 "On List of Locations of Small Scale Peoples of North" with the view of Amendments and Addenda entered by Decree of Council of Ministers - Government of the Russian Federation Search - 21 Results - fisheries file:///D/HTML/rus25100E.htm[16.01.2025 10:01:13] No. 997 of 7 October 1993 "On Making Amendments in the List of Locations of Small Scale Peoples of the North.".