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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of May 3, 1999 No. 188

About approval of the Instruction "About procedure for calculation and payment of the land tax"

According to Item 10 of article 4 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:

Approve the enclosed Instruction "About procedure for calculation and payment of the land tax".

 

Prime Minister

Republic of Tajikistan E.Rakhmonov

 

Approved by the order of the Government of the Republic of Tajikistan of May 3, 1999 No. 188

The instruction about procedure for calculation and payment of the land tax

I. General provisions

1. This Instruction is published by the Tax Committee under the Government of the Republic of Tajikistan in coordination with the Ministry of Finance of the Republic of Tajikistan based on the Tax code of the Republic of Tajikistan.

2. Payers of the land tax are zemlepolzovateliyuridichesky and physical persons to which the parcels of land in use or the lifelong inherited use are assigned.

3. The land tax is established taking into account structure of grounds, their quality and location of the parcel of land, cadastral assessment of lands, nature and use of their ecological features.

4. The basis for determination of rate of the land tax is land and cadastral documentation of the land user.

5. The size of the land tax on depends on results of economic activity of land users and is established in the form of stable payments for unit of land area per one year.

II. Rates of the Land tax

6. Tax rates on lands of the cities and settlements of city type are established by the tax code of the Republic of Tajikistan in the following sizes;

on the cities of Dushanbe, Khujand, Qurghonteppa and Kulob - 30000 rubl from hectare (3 rubl from square meter);

on the cities of republican, regional subordination and the city of Khorog - 20000 rubl from hectare (2 rubl from square meter);

on the cities and settlements of city type of district subordination of 15000 rubl from hectare (1,5 of rubl from square meter).

The taxable area joins the lands occupied under the structures, constructions, sites necessary for their content, and also sanitary protection zones of objects, technical and other zones.

7. Average rates from one hectare of the earth on cadastral zones and by types of grounds out of the cities and settlements of city type are established in the following sizes:

                           Table

                      (in rubla on 1 hectare)

+-----------------------------------------------------------------+
¦Наименование ¦Пахотные    ¦Пастбища¦ Дороги улицы ¦ Прочие земли ¦
¦кадастровой  ¦земли и     ¦   и    ¦ общественные ¦неиспользуемые¦
¦зоны         ¦многолетние ¦сенокосы¦   постройки, ¦  в сельском  ¦
¦             ¦насаждения: ¦        ¦ леса площади,¦   хозяйстве  ¦
¦             ¦орошаемые   ¦        ¦ каналы, арыки¦              ¦
¦             ¦(богарные)  ¦        ¦ и коллекторы ¦              ¦
+-------------+------------+--------+--------------+--------------¦
¦Ленинабадская¦   8311/635 ¦   84   ¦      642     ¦       88     ¦
+-------------+------------+--------+--------------+--------------¦
¦Гиссарская   ¦  8854/1578 ¦   146  ¦      491     ¦       63     ¦
+-------------+------------+--------+--------------+--------------¦
¦Гармская     ¦  7169/2169 ¦   146  ¦      327     ¦       38     ¦
+-------------+------------+--------+--------------+--------------¦
¦Кулябская    ¦  9271/1775 ¦   262  ¦      466     ¦       63     ¦
+-------------+------------+--------+--------------+--------------¦
¦Вахшская     ¦  12880/1324¦   115  ¦      781     ¦      101     ¦
+-------------+------------+--------+--------------+--------------¦
¦ГБАО (без Мур¦            ¦        ¦              ¦              ¦
¦габской зоны)¦  2515/1324 ¦   71   ¦      277     ¦       38     ¦
+-------------+------------+--------+--------------+--------------¦
¦По республике¦  10000/1324¦   146  ¦      454     ¦       49     ¦
+-----------------------------------------------------------------+

8. According to provisions Tax the code of the Republic of Tajikistan the Majlisi Oli of the Republic of Tajikistan on government proposal of the Republic of Tajikistan establishes coefficient of indexation of rates of the land tax adoption of legal acts.

9. Average rates of the land tax on areas of the republic are approved by the order of the Government of the Republic of Tajikistan of August 19, 1998 No. 313.

III. Payment due dates of the land tax

10. The amount of the land tax is paid on the lands specified in Item 6 of this Instruction - no later than March 15, on June 15, on September 15 and on December 15 by equal shares of the annual amount.

11. On the lands specified in Item 7 of this Instruction payment due date it is established - no later than October 15 and on December 15 by equal shares of the annual amount.

12. The term of representation of calculation of the receivable land tax is established till March 1 of the accounting year following later. Calculations are represented to tax authority in the location of the parcel of land.

Example 1. The company occupies in Oktyabrsky district of the city of Dushanbe the parcel of land of 15 hectares in size and 1 hectare of the earth (public constructions) in Kanibadamsky district (not in the city, not in the settlement).

The company represents the following calculations of the land tax which is due from them to tax authorities:

a) in tax authorities of Oktyabrsky district of Dushanbe

30000 rub x 15 hectares = 450000 rub.

b) in tax authorities of Mr. Kanibadam

642 rub x 1 hectare = 642 rub.

Total: 450642 rub (450000+642).

Example 2. The kolkhoz of Hodzhentsky district has in use 1000 hectares of the irrigated lands, 20 hectares of bogarny lands, 6000 hectares of pastures and haymakings.

We will make calculation for determination of the sizes of the land tax which is due from it:

according to Item 7 of this Instruction and the average rates of the land tax established by the Government on areas, the following calculation of the land tax shall be provided to kolkhozes;

for the irrigated the earth of 8310 rub/hectare, bogarny lands - 648 rub/hectare, pastures and haymakings - 84 rub/hectare. - 8373360 rub.

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