Land use payment applies to land leased from the state (e.g. agricultural lands that are in 49-year leases from the state currently represent the principal form of land use in agriculture). Overall, since the beginning of the 1990s, agricultural taxation has evolved towards the increasing scope of concessions and the formation of a special tax regime for commercial agricultural producers. Given these different groups of agricultural producers several regimes of taxation in agriculture exist. The SLT replaces personal income tax and taxes which are discounted under the special regime for legal entities, except the VAT, as “non-legal” entities are not eligible for payment of the VAT.