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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)

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