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RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of August 18, 2014 No. 235

About enhancement of system of determination of normative cost of agricultural holdings

(as amended on 30-12-2020)

In pursuance of the Presidential decree of the Republic of Uzbekistan of October 22, 2012 No. UP-4478 "About Measures for Further Enhancement of the Organization of Activities and Development of Farming in Uzbekistan", and also for the purpose of enhancement of system of determination of normative cost of agricultural holdings the Cabinet of Ministers decides:

1. Approve Regulations on procedure for determination of normative cost of agricultural holdings according to appendix.

2. According to the statistics to provide to the state committee of the Republic of Uzbekistan submission to the State committee of the Republic of Uzbekistan on land resources, geodesy, cartography and the state inventory till April 1, 2015 of data for 2014 (further - annually for previous year) about the annual average prices of the main types of agricultural products realized in the Dehkan markets, average purchase prices on raw cotton and grain of grains of the cultures by areas and also this about acreage of the main crops - by agricultural producers.

3. To provide to the ministry of agricultural and water economy, the Ministry of Finance of the Republic of Uzbekistan determination and submission to the State committee of the Republic of Uzbekistan on land resources, geodesy, cartography and the state inventory till April 1, 2015 of data for 2014, further - annually for previous year, about the average profit margins on main types of production of agricultural products which developed by areas.

4. To the state committee of the Republic of Uzbekistan on land resources, geodesy, cartography and the state inventory till June 1, 2015 to determine the normative cost of agricultural holdings according to requirements of the Provision approved by this resolution.

5. Determine that calculation of the single land tax, proceeding from the normative cost of agricultural holdings determined according to the approved Provision is made since January 1, 2016.

6. To provide to the State Tax Committee of the Republic of Uzbekistan control of accuracy of the data about taxable basis on the single land tax.

7. In accordance with the established procedure to provide to the Ministry of Finance of the Republic of Uzbekistan financing of works on determination of normative cost of agricultural holdings within the budgetary appropriations provided to the State committee of the Republic of Uzbekistan on land resources, geodesy, cartography and the state inventory for the corresponding year.

8. To the ministries and departments of the Republic of Uzbekistan to bring departmental regulatory legal acts into accord with this resolution in a month.

9. To impose control of execution of this resolution on the First Deputy Prime Minister of the Republic of Uzbekistan R. S. Azimov.

Prime Minister of the Republic of Uzbekistan

Shavkat Mirziyoev

Appendix

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of August 18, 2013 No. 235

Regulations on procedure for determination of normative cost of agricultural holdings

I. General provisions

1. This Provision regulates procedure for determination of normative cost of agricultural holdings of agricultural producers in the Republic of Uzbekistan.

The normative cost of agricultural holdings of each agricultural producer is determined for the purpose of calculation of the land tax for lands of agricultural purpose (further - the land tax) and in other purposes, stipulated by the legislation.

Action of this provision does not extend to cases of determination of normative cost of agricultural holdings, garden vinogradarskikh and gardening partnerships.

2. In this Provision the following basic concepts are used:

appraisal of quality of soils - comparative quality evaluation and natural productive capability of soils in case of the average level of agrotechnology of crops on 100-mark scale;

quality of agricultural holdings - integral values of characteristics of agricultural holdings on fertility of soils (site class point), high-quality condition of natural forage grasslands (types of pastures);

fodder unit - the unit of measure of productivity of forage grasslands or feed crops corresponding on the nutritiousness to 1 kg of grain of oats;

the normative cost of agricultural holdings - the cost of agricultural holdings determined by income approach with use of normative indicators;

the irrigated zone - the territory provided with necessary irrigational and meliorative infrastructure, covering all categories of lands;

the main crops - the crops (cotton, wheat, rice, vegetables, melon field, potatoes, long-term fruit plantings, food roots, annual grass, lucerne, corn, tobacco) occupying the largest spaces in the administrative area;

main types of agricultural products - the product received as a result of cultivation of crops (cotton, wheat, rice, vegetables, melon field, potatoes, fruits, grapes, tobacco);

capitalization percent - the indicator used for transformation of settlement profit on economic and economic use of lands to normative cost;

agricultural holdings - the lands which are systematically used for production of agricultural products or as source of natural forages for the cattle to which the irrigated and not irrigated arable lands, long-term plantings (gardens, vineyards, mulberries, nurseries, berry-pickers and other fruit plantings), deposits, haymakings and pastures belong;

agricultural producer - the legal entity performing production of agricultural products on the parcel of land provided in accordance with the established procedure for farming and also Dehkan farms;

the weighted average point of site class - the indicator expected the territory of object of determination of normative cost occupied with agricultural holdings in the presence on it soils with different points of site class taking into account the areas under each of them;

round of determination of normative cost - period of time of carrying out land and estimative works on single indicators for which all territory of the Republic of Uzbekistan is covered.

3. The normative cost of agricultural holdings (further - normative cost) does not join the cost of the objects inseparably linked with the earth (irrigating and collector and drainage network, roads).

4. Determination of normative cost is made with use of income approach on the basis of earnings capitalization taking into account normative indicators, data of land cadastre and statistical recording. Results of determination of normative cost join in the state land cadastre.

5. Object of determination of normative cost are agricultural holdings of agricultural producers.

6. Subject of the works regulated by this Provision is determination of value of normative cost.

7. The round of determination of normative cost is made annually. During the period between rounds of determination of normative cost modification and amendments in materials by determination of normative cost is made.

8. Determination of normative cost of agricultural holdings and charge of the land tax are made according to the scheme according to appendix No. 1 to this Provision.

II. Determination of normative cost

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