Resolution on issues of the Land Tax (No. 265 of 1997)

c:\mariusz\texts\kyr16558.doc THE GOVERNMENT OF THE KYRGHYZ REPUBLIC RESOLUTION House of Government, Bishkek May 2 1997, # 265 On issues of the Land Tax In fulfilment of Resolutions of the Assembly of Peoples' Representatives of the Jogorku Kenesh of the Kyrghyz Republic of March 17, 1997 # 536-1 and the Legislative Assembly of the Jogorku Kenesh of the Kyrghyz Republic of March 26, 1997 # 657-1 "On temporary basic unified agricultural tax rate for usage of agricultural arable lands, rates valid for one occasion and annual tax for usage of the lands of settlements and non-agricultural lands and tax rates for usage of householding land plots by rural and urban citizens" the Government of the Kyrghyz Republic decrees : 1. To take into consideration and guidance, that above in the mentioned Resolutions of temporary basic unified agricultural tax rate for usage of agricultural arable lands, rates valid for one occasion and yearly tax for usage of householding land plots by rural and urban citizens in accordance Appendix 1 and 2. 2. State Land Management Agency under the Government of the Kyrghyz Republic and raion state administrations shall bring those tax rates to the notice of Aiyl Okmotys (Village Governments). 3. State Land Management Agency under the Government of the Kyrghyz Republic, MAWR, Ministry of Architecture and Construction of the Kyrghyz Republic, MOF of the Kyrghyz Republic, Ministry of Environment of the Kyrghyz Republic with involvement of the related organisation within three months shall submit to the Government of the Kyrghyz Republic : finalised tax rates valid for one occasion and annual tax for usage of the lands of settlements and non-agricultural lands; draft Regulations on procedures of calculation and collecting fees for usage of the lands of settlements and non-agricultural lands. 4. State Land Management Agency under the Government of the Kyrghyz Republic together with local administrations within 1997 shall carry out inventory of lands not accepted by economic entities because of soil salination, unfavourable meliorative state, remoteness from settlements. Results of the inventory should be submitted for consideration of the Government of the Kyrghyz Republic for transformation of lands. 5. MAWR of the Kyrghyz Republic, MOF of the Kyrghyz Republic, Ministry of Justice of the Kyrghyz Republic and State Land Management Agency shall submit the following proposals to the Government of the Kyrghyz Republic : c:\mariusz\texts\kyr16558.doc on the rates of rent and rates of agricultural tax for usage of land plots from Land Redistribution Fund under MAWR; on submission of amendments to the Article 179 of the Tax Code of the Kyrghyz Republic on terms of payment of Land Tax by land users; on constant basic tax rates of the unified agricultural tax for usage of agricultural arable lands (before October 15, 1997). 6. To invalidate Resolution of the Government of the Kyrghyz Republic of January 31, 1997 # 49 "On temporary rates of some separate taxes in the Kyrghyz Republic". 7. To charge the Vice Prime Minister of the Kyrghyz Republic Abdimomunov K. A. with the powers to exercise control over the implementation of this Resolution. Prime Minister A. Jumagulov c:\mariusz\texts\kyr16558.doc Appendix 1 to the Resolution of the Government of the Kyrghyz Republic of May 2, 1997 No 265 Temporary basic rate of the unified agricultural tax Oblast Irrigated Arable Land Dry Arable Land Planta tions Hayland Pastures 1 2 4 4 5 6 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 361,6 90 448,8 153,3 330,2 116 45,5 166,4 46,3 137,5 151,8 86,1 215,3 70,8 142,7 46,9 27,6 30,8 0 50 13,1 8,6 18,2 5,5 18,2 c:\mariusz\texts\kyr16558.doc Oblast Irrigated Arable Land Dry Arable Land Planta tions Hayland Pastures 1 2 4 4 5 6 Kara-Kuldja rayon Kara-Suu rayon Lyailyak rayon Nookat rayon Uzgen rayon Chon-Alai rayon 146,9 504,5 148,6 474,9 495,2 75 60,9 173,7 46,3 173,7 130 6,8 110,9 233,9 71,7 222,1 223,8 30,4 56,3 24,5 56,3 69 21,8 14,9 24,7 5,5 18,2 24,7 5,5 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 c:\mariusz\texts\kyr16558.doc Appendix 2 to the Resolution of the Government of the Kyrghyz Republic of May 2, 1997 No 265 Tax rates for use of householding plots allocated to citizens from 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 c:\mariusz\texts\kyr16558.doc