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Home»Law and Cases»Legislation»Joint Instruction of the Ministry of Finance No. 04-03-05/510 and of the State Tax Committee No. 12/3-5427 regarding water charges.
Joint Instruction of the Ministry of Finance No. 04-03-05/510 and of the State Tax Committee No. 12/3-5427 regarding water charges.
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This Joint Instruction establishes that in case of lease of edifices and constructions to enterprises, institutions and organizations water charges shall be paid by lessors in accordance with water supply contracts concluded with state water supplying organization. The aforesaid modalities shall not be applicable to legal persons that are lessees of edifices and constructions pertaining to state property. The aforesaid lessees shall pay water charges autonomously to the state budget. In calculat
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Joint Instruction of the Ministry of Finance No. 04-03-05/510 and of the State Tax Committee No. 12/3-5427 regarding water charges.