Law on the Payment for Land

THE LAW OF THE REPUBLIC OF TAJIKISTAN On Payment forLand The purpose of introduction of payment for land is the creation of conditions for the rational use of lands, their protection and development, increase soil fertility, equalizing of the social- economic managing conditions on the lands of different quality. Article 1. Chargeable use ofland Use ofland in the Republic of Tajikistan is chargeable. The payment for land is levied annually from land users in the form of the land tax and leasing fee. The basis of definition of the land tax is the land users of land cadastral documentation. The land tax is paid by land users, for whom the plots of land for the permanent, urgent or life inherited use are reserved. Leasing fee is determined by the agreement between primary land user and leaseholder. The payment for land is established after the consideration of the areas' composition, their quality and location of the plot of land, cadastral evaluation of lands, character of use and ecological peculiarities. Basis of the land tax account rate is the price of the point hectare. Article 2. Establishment of the land tax The average rates of the tax from one hectare of land on cadastral zones and on kinds of area are established in the following amounts (in rubles): 277 Denominatio Arable lands and Pastures Roads, Other n of the perennial and the streets, lands, cadastral plantings hayfields squares, which are zone public not used buildings, In woods, agriculture collector channels and irrigation ditches Watering Dry farming Leninabad 8311 635 84 642 88 Gissar 8854 1578 146 491 63 Garm 7169 2169 146 327 38 Kulob 9271 1775 262 466 63 Vakhsh 12880 1324 115 781 101 GBAR (without Murgab zone) 2515 1324 71 277 38 ON REPUBLIC 10000 1324 146 454 49 Considering changes of the tariffs on the goods (work, service) and expenses for their manufacture, as well as materials certification of state land cadastre, Majlisi Oli of the Republic of Tajikistan, according to the offer of the Government of the Republic of Tajikistan, annually during the confirmation of the State budget of the Republic of Tajikistan establishes indication coefficient of the land tax rates established by the present Law. The average rates of the land tax for administrative regions of the Republic are established by the Government of the Republic of Tajikistan according to the presentation of the Committee of land resources and system of land tenure regulation attached to the Government of the Republic of Tajikistan. The rate of the land tax does not depend on results' of economic activity of land users and it is established in the form of the stable payments for land square unit in the account for one year. 278 Article 3. Peculiarities of taxation ofagricultural lands Land tax is levied from the land users who are busy with d manufacture of agricultural products. Taxation on the income in regards to them, with the exception of agricultural enterprises of the industrial type (integrated poultry farms, hothouse plants, stockbreeding complexes, fish processing plants and others) are not applied. Article 4. Payment for populated area lands Taxation for lands of cities and settlements of an urban type is levied in the following amounts: a) On cities of Dushanbe, Khujand, Kurgan -Tube and Kulob: From the enterprises, institutions and organizations - 30 000 rubles for a hectare; From the citizens - 2 rubles from square meter; b) On cities of Republican and regional subordination and city of Khorog: From the enterprises, institutions and organizations - 20 000 rubles from hectare; From the citizens - 1,5 rubles from square meter; c) On cities and settlements of an urban type of district subordination: From the enterprises, institutions and organizations - 15 000 rubles from hectare; From the citizens - one ruble from square meter. Taxable area is included land engaged for building erections, plots necessary for their allowance, as well as sanitary-protective zones of objects, technical and other zones. The land tax for the borders plots of the village settlements or gardening companionships which are placed at citizens' disposal for the individual and collective gardening and truck-gardening, personal subsidiary plot as well as for juridical persons and other purposes, is established for the whole square of the plot, proceeding from the average rate of the tax from economies, which lands are located around the settlement. Taxation on the plots of land, placed at the citizens' disposal for haymaking and of cattle pasture is established according to the rates for given area. 279 Article 5. Payment/or lands ofnon-agricultural use Taxation for land of state wood and water fund, industry, transport, communication, defense and other use located outside the settlements is levied in accordance with the average rates of the tax for lands of agricultural use of the administrative region. Article 6. The order ofgranting of tax account Land users (juridical and physical persons) present to tax bodies on the plot of land's location, the payment of the land tax, moaned from them annually till the February 1 of accounting year. On the newly set plots of land tax payment is represented during the month from the moment of their setting. The tax bodies conduct taxpayer registration and carry out the control on the correctness of its calculationand payment. Article 7. Terms 0/ the land tax payment The sum of the land taxes are paid by payers: On lands specified in Article 3 of the present Law, till November 15 on the,equal shares of the annual sum; On lands specified in Articles 4 and 5 of the present Law, till March, 15, June, 15, September, 15 and December, 15 on the equal shares of the annual sum. Article 8. Receipt and use 0/land payments Receipt and use of the land payments are carried out in accordance with the Articles 34 and 36 of Land Code of the Republic of Tajikistan. The control of the target use of means from the land payments are placed on the Ministry of finances of the Republic of Tajikistan and Committee of land resources and land tenure regulation attached to the Government of the Republic of Tajikistan and Hukumats of cities and districts. Article 9. Privileges on the land tax levy From the land tax are released: Land users (juridical persons), whose activity are financed at the 280 state budget expense; Pre-nursery and seeds-growing farms, sort-testing stations for plots of land which are used exceptionally for the pointed purposes; Religious institutions, on whose lands cult buildings used by them are situated, protecting by the state as monuments of a history, culture and architecture; Juridical and physical persons who have received for use violated lands (demanding re-cultivation) and lands, located in the stage of agricultural development during 3 years and physical persons who have received cultivated lands for use - during one year; Dehkan (private) farms during three years on the again mastered lands and a year - on the cultivated lands; Invalids of all categories, person suffered as a result of accident on Chernoble AES, participants of Great Patriotic War, and War in Afghanistan and person equated with them, military men of urgent service and pensioners for lands, given for personal subsidiary economy. List of the juridical persons specified on the second and third parts of the present Article is established by the Government of the Republic of Tajikistan. Article 10. Taxfree lands The following lands are not subject to the taxation: Lands occupied by the observation strip down the state border; Lands of the common use of the settlements and municipal economies: Lands occupied on normative terms for the constructions of the production and non-production objects; Lands occupied under glaciers and landslides; Lands of the free state reserve. Article 11. Responsibility for infringement of the present Law The legal and physical persons bear responsibility for infringement of the present Law according to the legislation of the Republic of Tajikistan. President of the Republic of Tajikistan E.RAHMONOV NQ449, M-ay 15, 1997,Dushanbe 281