TAX CODE OF THE REPUBLIC OF TAJIKISTAN

PART II. SPECIAL PART

SECTION X. LAND TAX
________________________________________________________________

CHAPTER 36. LAND TAX

Article 264. Taxpayers

The land tax shall be paid by landholders who have been allotted parcels of land for tenure on an indefinite basis, for limited-time tenure, or for lifetime inheritable tenure.

Article 265. Object of Taxation

1. The land tax shall be established taking into consideration the quality and location of the parcel of land, the land registry appraisal of the land, the nature of its use, and the environmental aspects of the parcel of land.

2. The grounds for determining the land tax, taking into consideration the provisions of item 1 of this article, shall be the land registry documentation of the landholder.

In the event that the area of land actually in use is greater than the area of land as indicated in the taxpayer's land registry documentation, the area of land actually in use shall be applied for taxation purposes.

3. The amount of land tax shall not depend on the results of the landholder's economic activities and shall be established in the form of stable payments per unit of land area per year.

Article 266. Land Tax Rates for Land in Cities and Urban-Type Settlements

1. The land tax rates for land in cities and urban-type settlements shall be established as follows:

1) 400 somoni per hectare in the city of Dushanbe;

2) 300 somoni per hectare in the cities of Khudzhand, Kurgantyube, and Kulyab;

3) 200 somoni per hectare in cities under republican and oblast jurisdiction and the city of Khorog;

4) 150 somoni per hectare in other cities and urban-type settlements.

Agricultural land and land covered with woods and shrubbery in cities and urban-type settlements shall be taxed on the basis of land registry zones pursuant to Articles 267 or 308 of this Code.

With the exception of land exempt from the tax, taxable area shall include all allocated land, including land occupied by structures and buildings, plots necessary for their maintenance, public health protection zones surrounding installations, and industrial and other zones.

2. Land used for housing construction by individuals in cities and urban-type settlements shall be subject to taxation as follows:

1) the area of each parcel of land allocated to a landholder under a separate (independent) title shall be treated separately for purposes of taxation, with the exception of cases in which these parcels of land are contiguous. For taxation purposes, the area of contiguous parcels of land allocated to the same landholder on the basis of different (several) titles shall be combined, and these contiguous parcels of land shall be treated as a single parcel;

2) the amount of land tax shall be calculated as follows, depending on the size of the parcel of land allocated to the landholder:

a) up to 800 square meters - at the rates established under item 1 of this article;

b) over 800 square meters and up to 2,000 square meters - the amount of tax calculated according to subitem a) above, plus an amount calculated at 2 times the tax rate established under item 1 of this article for the area in excess of 800 square meters;

c) over 2,000 square meters - the amount of tax calculated according to subitem b) above, plus an amount calculated at 5 times the tax rate established under item 1 of this article for the area in excess of 2,000 square meters.

Article 267. Land Tax Rates for Land Outside Cities and Urban-Type Settlements

1. The average tax rates per hectare of land based on land registry zones and types of land shall be established as follows (in somoni):

2. The average land tax rates within the land registry zones for the Republic's regions shall be determined following the established procedure by the Republic of Tajikistan government based on a representation from the Republic of Tajikistan State Land Use Committee.

3. Household plots shall be subject to taxation as follows:

1) the area of each household plot allocated to a landholder under a separate (independent) title shall be treated separately for purposes of taxation, with the exception of cases in which these household plots are contiguous. For taxation purposes, the area of contiguous household plots allocated to the same landholder on the basis of different (several) titles shall be combined, and these contiguous household plots shall be treated as a single household plot;

2) the amount of land tax shall be calculated as follows, depending on the size of the household plot allocated to the landholder:

a) when the size of the household plot is within the norms established by the Land Code of the Republic of Tajikistan, the rates established under item 1 of this article shall apply;

b) when the size of the household plot exceeds the norms established by the Land Code of the Republic of Tajikistan, the amount of tax calculated in accordance with subitem a) above shall apply, plus an amount calculated at 2 times the tax rate established under item 1 of this article for the area in excess of the norms established by the Land Code of the Republic of Tajikistan.

Article 268. General Procedure for Calculation and Payment of the Land Tax

1. The land tax shall be calculated by multiplying the object of taxation (the area of a parcel of land) by the appropriate land tax rates for each parcel of land individually.

The land tax rates for the coming budget year shall be indexed to the rates in effect in the current budget year, based on a figure of 0.7 percentage point for each percentage point of inflation taken into account in the compilation of the State Budget for the coming budget year.

2. The land tax shall be calculated starting with the month following the month in which a taxpayer acquires tenure or lifetime inheritable tenure with respect to a parcel of land.

3. In the event of the termination of tenure or lifetime inheritable tenure with respect to a parcel of land, the land tax shall be calculated for the actual number of months of tenure of the parcel of land, including the month in which said rights are terminated.

4. In the event that land in a population center (a parcel of land) is reclassified from one settlement category to another in the course of a tax year, the land tax for the current year shall be collected from taxpayers at the rates previously established for these population centers (land categories), and in the following year it shall be collected at the rates established for the new settlement category.

5. In the event that a population center is dissolved and its territory is included as part of another population center, the new rate shall apply on the territory of the dissolved population center as of January 1 of the year following the year in which the population center was dissolved.

Article 269. Procedure for Submission of a Tax Statement

1. Taxpayers, with the exception of individuals, shall submit a statement of the land tax owed by them for the current year to tax authorities serving the area in which the parcel of land is located, on an annual basis no later than March 1 of the current year. The form and procedure for the aforementioned statement shall be established by the authorized government body.

2. A statement of land tax payable by individuals shall be prepared by tax authorities serving the area in which the parcel of land is located. The form and procedure for the aforementioned statement shall be established by the authorized government body.

An individual shall be notified by the appropriate tax authorities of his land tax obligations no later than June 1 of the current year. The form of notification of land tax obligations shall be established by the authorized government body.

3. A tax statement for newly allocated parcels of land shall be submitted within 30 calendar days of the date of their allocation.

4. Tax authorities shall maintain a register of payers of the land tax and shall monitor the correct and timely calculation and payment of the land tax.

Article 270. Deadlines for Payment of the Land Tax

1. The land tax due for the current tax year shall be paid on the basis of a statement submitted by taxpayers in accordance with Article 269 of this Code, with the exception of individuals:

1) for land referred to under Article 266 of this Code, no later than March 15, June 15, and September 15 of the current year in an amount equal to at least 25 percent of the tax due for the year, and no later than December 15 of the current year in an amount equal to the remaining balance of the annual amount;

2) for land referred to under Article 267 of this Code, no later than March 15 in an amount equal to at least 15 percent, no later than June 15 in an amount equal to at least 20 percent, no later than September 15 in an amount equal to at least 25 percent, and December 15 in an amount equal to the remaining balance of the annual amount.

2. The land tax due for the current tax year shall be paid by individuals on the basis of a notification provided to them by the appropriate tax authorities for land referred to in Articles 266 and 267 of this Code, no later June 15 in an amount equal to at least 33 percent, no later than September 15 in an amount equal to at least 33 percent, and December 15 of the current year in an amount equal to the remaining balance of the annual amount.

If for any reason notification of land tax obligations is not provided to an individual before June 1 of the current year, said individual shall be required on his own to inform the tax authority serving the area in which the parcel of land is located to this effect and to pay the entire amount of land tax for the current tax year no later than December 15 of the current year (taking into account cumulative payments that have been made in accordance with the earlier payment deadlines).

Article 271. Land Tax Concessions

The following shall be exempt from the land tax:

1) the grounds of nature preserves, national and forest parks, and botanical gardens in accordance with a list of these organizations and the size of their grounds established by the Republic of Tajikistan government;

2) land used by budgetary organizations and the National Bank of Tajikistan and its branch offices for the performance of the objectives, tasks, and functions set forth in the charter documents of these organizations and institutions;

3) land held by organizations and occupied by buildings used by them that are protected by the state as historical, cultural, and architectural monuments, based on a list of organizations and in accordance with the size of parcels of land established by the Republic of Tajikistan government;

4) disturbed land (in need of restoration) which has been obtained for use in accordance with a finding issued by the Republic of Tajikistan State Land Use Committee in consultation with the authorized government body, and land that is in the agricultural development stage during the year it is obtained for use (for development) and for five years immediately following the year the land was obtained (the year development was initiated);

5) land occupied by the surveillance zone along the state border;

6) public land in population centers and land used for municipal services, including cemeteries, with the exception of such land used for commercial activity;

7) land covered by glaciers, landslides, rivers, and lakes;

8) land in the free state reserve;

9) land occupied by public highways and railroads, as well as land occupied by public water supply facilities and hydraulic structures;

10) land allocated to support the operation of government executive and administrative bodies, and also to provide for the defense and security of the Republic of Tajikistan, in accordance with the location and size of such parcels of land as established by the Republic of Tajikistan government;

11) household plots and land for housing construction allocated to veterans of the Great Patriotic War and persons with equivalent status;

12) household plots allocated to citizens arriving (being resettled) from other regions of the Republic of Tajikistan for permanent residence in regions identified by the Republic of Tajikistan government, in the year they are allocated and for a period of 3 calendar years immediately following the year in which the land is allocated;

13) household plots and land for housing construction allocated to teachers working in rural areas at general education institutions for the period they are employed at such institutions;

14) land used directly for scientific and educational purposes, and also for testing varieties of agricultural crops by scientific organizations, experimental and scientific-testing farms, scientific research institutions, and educational institutions specializing in agriculture and forestry, within the land size specifications and based on a list of landholders determined by the Republic of Tajikistan government;

15) household plots and land for housing construction allocated to disabled persons in all categories in the absence of an able-bodied family member;

16) household plots allocated to persons referred to under subitem 14) of Article 141 of this Code and their family members, as well as officers, warrant officers, and military personnel serving beyond the regular tour of duty, and female military personnel, who have been discharged (retired) due to age, health, or as a result of a reduction in force, who have served for more than 20 years, within the norms established by the Land Code of the Republic of Tajikistan;

17) land allocated to enterprises and organizations if disabled persons account for at least 50 percent of their employees.

Back>>