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TAX CODE OF THE REPUBLIC OF TAJIKISTAN SECTION XIV. UNIFORM TAX FOR PRODUCERS OF AGRICULTURAL PRODUCTS CHAPTER 42. UNIFORM TAX FOR PRODUCERS OF AGRICULTURAL PRODUCTS Article 306. Taxpayers 1. Payers of the uniform tax for producers of agricultural products (referred to hereinafter as the "uniform tax for agricultural producers") shall be legal entities and peasant (owner-operated) farms established on the basis of farming partnerships and/or production cooperatives for which land is the main means of production (referred to hereinafter as "agricultural producers"). The uniform tax for agricultural producers shall not apply to the raising and delivery of animals (in the agricultural sector) if one of the following conditions is present: 1) more than 50 percent of the main feed base (according to feed unit norms established by the Republic of Tajikistan government) of the livestock is provided by outside feed deliveries (not from products obtained from the agricultural producer's own land); 2) the average annual number of standard livestock units, in accordance with the coefficients for the conversion of livestock into standard units established by the Republic of Tajikistan government, per hectare of the agricultural producer's land exceeds the norms established by the Republic of Tajikistan government. 2. The uniform tax for agricultural producers shall apply only to that part of the activities of agricultural producers which is related to the production and supply of agricultural products (agricultural activity). 3. In the event that agricultural producers are engaged in other, non-agricultural activities, they shall be subject to taxation following the generally established procedure as provided under this Code and shall maintain separate accounting records of income and expenditures related to their agricultural and non-agricultural activities. The value of agricultural products produced by an agricultural producer and used by the producer as raw material for further processing shall be determined on the basis of the market price of the given agricultural products. Article 307. Object of Taxation 1. The object of taxation shall be the area of land held by an agricultural producer. 2. The amount of the uniform tax shall not depend on the results of an agricultural producer's economic activities, except in the case specified under item 7 of this article, and it shall be established in the form of stable payments per unit of land area on a yearly basis. 3. With respect to activity that is subject to the uniform tax (agricultural activity), agricultural producers shall be exempt from payment of the following taxes: - the value-added tax on deliveries of agricultural products grown on land subject to the uniform tax; - the highway user tax on deliveries of agricultural products grown on land subject to the uniform tax; - the corporate profit tax; - the minimum business income tax; - the land tax; - tax paid under the simplified system. 4. The amount of uniform tax shall be defined as the product of the area of agricultural land held by an agricultural producer and the established uniform tax rates. 5. Income earned by a member of an unincorporated peasant (owner-operated) farm in connection with the agricultural activity of the peasant (owner-operated) farm that is subject to the uniform tax for agricultural producers shall be exempt from the income tax. 6. A member of an unincorporated peasant (owner-operated) farm shall be subject to social insurance and shall pay the social tax to the budget on income that is exempt from the income tax in accordance with item 5 of this article, following the procedure and in amounts not less than those established by the Republic of Tajikistan government for individual entrepreneurs working on the basis of a patent that has been purchased, in accordance with item 2 of Article 260 and item 2 of Article 262 of this Code. The social tax shall be paid by such an agricultural producer within the deadlines established under Article 310 of this Code for the payment of the uniform tax. 7. In the event of natural disasters or catastrophes, the rates applicable to the uniform tax for agricultural producers may be lowered in a certain area or for certain taxpayers by a decision of the Republic of Tajikistan government. Article 308. Uniform Tax Rates 1. The rates applicable to the uniform tax for agricultural producers shall be set at four times the land tax rates provided for under Article 267 of this Code. 2. With respect to land actually used for the cultivation of raw cotton, the rates applicable to the uniform tax for agricultural producers shall be set at half the rates specified under item 1 of this article. Information on the area of land actually used for the cultivation of raw cotton shall be provided by a taxpayer to the tax authority with which it is registered before June 1 of the reporting (tax) year. Article 309. Procedure for Submission of a
Tax Statement 2. Agricultural producers engaged in activities that fall outside the scope of those subject to the uniform tax for agricultural producers (that is, activities that fall outside the scope of the production and delivery of agricultural products) shall submit tax reporting materials to the tax authority serving the area where it is located (with which it is registered) following the forms and according to the procedure and deadlines established in accordance with the provisions of this Code. Agricultural producers engaged in activities that are subject to taxation only with respect to the uniform tax for agricultural producers shall not submit the tax reporting materials referred to above. 3. Agricultural producers of raw cotton shall submit a revised statement of the amount of uniform tax for agricultural producers due in the current year to the appropriate tax authority before June 1 of the current year. The payment of the amount of tax due as of June 15 shall take into account an adjustment of the tax payment made as of March 15 of the current year. Article 310. Deadlines for Payment of the Uniform Tax The uniform tax for agricultural producers for the current tax year shall be paid in the amount and within the deadlines established under subitem 2) of item 1 of Article 270 of this Code.
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