Decree on Interim Basic Rates of Unified Agricultural Tax for Use of Agricultural Lands, Rates of Single Payment and Annual Tax for Use of Non-Agricultural Land and Tax Rates for Use of Householding Plots Allocated to Citizens of Urban and Rural Areas (No. 536 of 1997)

Kyrgyz Republic Assembly of People’s Representatives of Jogorku Kenesh Decree Bishkek 17 March 1997 # 536-1 On Interim Basic Rates of Unified Agricultural Tax for Use of Agricultural Lands, Rates of Single Payment and Annual Tax for Use of Non-Agricultural Land and Tax Rates for Use of Householding Plots Allocated to Citizens of Urban and Rural Areas The Assembly of People’s Representatives of Jogorku Kenesh of the Kyrghyz Republic hereby declares: 1. To adopt the proposal of the Government of Kyrghyz Republic “On Interim Basic Rates of the Unified Agricultural Tax for Use of Agricultural Lands, Rates of Single Payment and Annual Tax for Use of Non-Agricultural Land and Tax Rates for Use of Householding Plots Allocated to Citizens of Urban and Rural Areas” with the allowance to submitted proposals of the Committee on Agrarian Issues of the Assembly of People’s Representatives of Jogorku Kenesh as provided for by Attachments No 1, 2. 2. To charge the Government of the Kyrghyz Republic: within three months to finalize and submitt for consideration to Jogorku Kenesh of the Kyrghyz Republic “On Rates of Single Payment and Annual Tax for Use of Non-Agricultural Land and Land of Populated Areas” and in this connection to suspend the validity of Attachment 4 to the Decree of the Government of January 31, 1997 # 49 “Rates of Single Payments and Annual Tax for Use of Land of Populated Areas and Non-Agricultural Land”. to draft and approve Provision on Procedure of Calculation and Payment for Use of Land of Populated Areas and Non-Agricultural Land with the allowance to zoning of the territory of populated areas and functional application of objects. to inform each aiyl okmotu about the differentiated basic rates of the unified agricultural tax for use of agricultural lands; in accordance with Article 33 of Land Code of the Kyrghyz Republic in the course of 1997, to make inventory of lands divested by agricultural business entities at their allocation due to salination of soil, poor melioration situation, remoteness from the populated areas. According to the results of inventory to transfer lands; to determine rent payment and rates of agricultural tax for use of land plots of the Land Reallocation Fund at the Ministry of Agriculture and Water Resources of the Kyrghyz Republic; within a month to submitt for consideration to Jogorku Kenesh proposals on changes in Articles 39-43, Charter VI “Land Code and Rent Payment for Land” of applicable Land Code of the Kyrghyz Republic; to submit proposals on introduction of changes to Article 179 of Tax Code of the Kyrghyz Republic about time of land taxes payment by land users to the amount of 25% during the III quarter and 75% - IV quarter of current year. 3. The State Tax Inspectorate at the Ministry of Finance of the Kyrghyz Republic shall collect a unified pasture tax from land users according to their actual use. 4. The Government of the Kyrghyz Republic shall draft the permanent basic rates of agricultural tax for use of agricultural lands and submit them for consideration to Jogorku Kenesh of the Kyrghyz Republic before November 1, 1997. Toraga A. Matubraimov Attachment 1 to the Decree of the Assembly of People’s Representatives of Jogorku Kenesh of the Kyrghyz Republic of March 7, 1997 No 536-1 INTERIM BASIC RATES OF UNIFIED AGRICULTURAL TAX FOR USE OF AGRICULTURAL LANDS (Som/ha) Oblast Irrigated Arable Land Dry Arable Land Plantations Hayland Pastures Kyrghyz Republic (average) 345,7 136,2 170,4 46,4 11,1 Talas oblast (average) Bakai-Ata rayon Kara-Bura rayon Manas rayon Talas rayon 343,9 326,4 378 342 319 165 213 164,6 157,6 164,6 157,3 155,9 157,2 158,5 155,9 17,6 0 18,3 18,3 18,3 7,6 10,5 6,9 6,9 6,9 Chui oblast (average) Alamudun rayon Jaiyl rayon (average) a) Chui zone b) Suusamyr zone Issyk-Ata rayon Kant rayon Kemin rayon Moscow rayon Panfilov rayon Sokuluk rayon Chui rayon 424,2 449,9 377,9 400,3 90,1 461,2 463,9 381,1 424,7 381,1 449,9 436,2 155,2 168 127,7 163,6 74,3 219,7 191,6 144,5 163,6 163,6 163,6 200,8 202 198,9 202,4 202,4 0 202,4 202,4 201,2 204,4 204,4 203,5 202,4 44,1 39,7 24,7 35,6 19,2 51,9 51,9 51,9 51,9 39,7 23,2 56 13,4 15,5 11,6 15,5 7,3 15,5 15,5 15,5 11,2 11,2 11,2 11,2 Issyk-Kul oblast (average) Ak-Sui rayon Djety-Oguz rayon Issyk-Kul rayon Ton rayon Tjup rayon 341,8 393,5 356,5 316,9 180 409,4 207,1 204 200,4 193,6 123,7 222,3 160,7 165 158,8 176,5 113,6 165,8 70,4 69,8 54 54 43 102,1 13,2 15,1 11 11 10,1 26,9 Naryn oblast (average) Ak-Tala rayon At-Bashy rayon Djumgal rayon Kochkor rayon Naryn yon 97,9 95,1 82,1 100,1 106,5 106,5 36,4 36 40,5 29 24,4 47,5 19 21 17,3 21 21 17,3 3,4 3,2 3,2 3,2 3,2 3,8 Osh oblast (average) Alai rayon Aravan rayon Batken rayon Kadamjay rayon Kara-Kuldja rayon Kara-Suu rayon Lyailyak rayon Nookat rayon Uzgen rayon Chon-Alai rayon 361,6 90 448,8 153,3 330,2 146,9 504,5 148,6 474,9 495,2 75 116 45,5 166,4 46,3 137,5 60,9 173,7 46,3 173,7 130 6,8 151,8 86,1 215,3 70,8 142,7 110,9 233,9 71,7 222,1 223,8 46,9 27,6 30,8 0 50 30,4 56,3 24,5 56,3 69 21,8 13,1 8,6 18,2 5,5 18,2 14,9 24,7 5,5 18,2 24,7 5,5 Oblast Irrigated Arable Land Dry Arable Land Plantations Hayland Pastures Djalal-Abad oblast (average) Ak-Syi rayon Ala-Buka rayon Bazar-Korgon rayon Nooken rayon Suzak rayon Toguz - Torouz rayon Toktogul rayon Uch-Terek rayon Chatkal rayon 395 410,4 408,9 457,5 468,5 468,5 112,5 110 110 112,5 114,1 132,2 132,2 199,1 199,1 141,7 52,1 45 42,5 49,8 190,9 183,6 194 209,1 183,6 194 0 95,8 95,7 0 49,3 34,3 100,2 69,8 54,6 59,7 36,5 34,2 36,5 34,2 16,8 24,2 14,1 27,5 27,5 24,2 11,6 11,6 14,1 11,6 Attachment 2 to the Decree of the Assembly of People’s Representatives of Jogorku Kenesh of the Kyrghyz Republic of March 7, 1997 No 536-1 TAX RATES FOR USE OF HOUSEHOLDING PLOTS ALLOCATED TO CITIZENS OF URBAN AND RURAL AREAS (Som/m2) Populated areas Land Tax Rates Cities and Towns: Bishkek, Kara-Balta, Osh, Djalal-Abad, Karakol, Talas, Cholpon-Ata Towns: Naryn, Bakykchy, Kant, Shopokov, Ak-Suu, Kara-Suu, Uzgen, Mailuu-Suu, Tash-Kumyr, Kok-Yangak The rest towns and townships Rural populated areas 0,16 0,12 0,08 0,04