PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of July 7, 2008 No. 365

About collection of payments for the earth in the city of Minsk

For the purpose of enhancement of system of collection of payments for the earth:

1. Determine that in Minsk:

1.1. rates of the land tax and base rates of the annual rent for the parcels of land which are in state-owned property are determined proceeding from the cadastral cost of the parcels of land registered by the republican unitary enterprise "Minsk City State Registration Agency and Land Cadastre" in the Single state register of real estate, the rights to it and transactions with it or in accordance with the established procedure provided according to decisions of the Minsk city executive committee or Minsk city council of deputies, depending on purpose of these sites;

1.2. the tax base is determined for January 1 of the year which is tax period in the relation:

the parcel of land provided for one purpose - in the amount of its cadastral cost;

the parcel of land provided for several purposes for which different rates of the land tax and base rates of the annual rent are provided in subitem 1.3 of this Item - in the amount of the amount of the cadastral cost determined proceeding from the areas falling on the corresponding functional use of the parcel of land;

shares in the right to the parcel of land provided for one purpose - in the amount of the cadastral cost of the parcel of land, respective share in the right to the parcel of land;

1.3. rates of the land tax and base rates of the annual rent for the parcels of land which are in state-owned property are determined in the following sizes:

Percent 0,015 from their cadastral cost - for the parcels of land for placement of objects of the apartment housing estate;

Percent 0,05 from their cadastral cost - for the parcels of land for placement of objects of the farmstead housing estate, car parks and garages, conducting collective gardening and truck farming;

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