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TAX CODE OF THE REPUBLIC OF TAJIKISTAN SECTION XVII. LOCAL TAXES CHAPTER 46. REAL ESTATE TAX Article 325. Taxpayers Payers of the real estate tax shall be individuals and legal entities that own real estate or persons who have possession of real estate that is an object of taxation in accordance with Article 326 of this Code. Article 326. Object of Taxation The following types of property shall be recognized
as objects of taxation: residential buildings, apartments,
summer homes, garages, and other buildings, constructions,
and structures (referred to hereinafter as "real estate"). 1. The tax base shall be the area of all of the floors of a piece of real estate, adjusted by coefficients in accordance with the provisions of this article. 2. The area under the first floor of a piece of real estate shall be determined in accordance with an exterior measurement of the dimensions of the real estate or, if it is not possible to obtain an exterior measurement of the dimensions of the real estate, based on the total usable area of the interior premises of the piece of real estate, multiplied by a coefficient of 1.25. 3. If a piece of real estate has a basement, it shall be taken into account when determining the tax base only in the event that the height between the basement floor and the ceiling is at least 2 meters. When calculating the tax base, the area of such basement space shall be treated as equal to 50 percent of the area determined in accordance with item 2 of this article. 4. If a piece of real estate has an attic, it shall be taken into account when determining the tax base only in the event that the height between the attic floor and the lowest point of the ceiling is at least 2 meters. When calculating the tax base, the area of such attic space shall be treated as equal to 50 percent of the area determined in accordance with item 2 of this article. 5. When calculating the tax base, the area of the second and third floors of a piece of real estate shall be treated as equal to 100 percent of the area determined in accordance with item 2 of this article. 6. When calculating the tax base, the area of the fourth and fifth floors of a piece of real estate shall be treated as equal to 90 percent of the area determined in accordance with item 2 of this article. 7. When calculating the tax base, the area of the sixth and higher floors of a piece of real estate shall be treated as equal to 80 percent of the area determined in accordance with item 2 of this article. 8. If the height between the floor and the lowest point of the ceiling on any of the floors of a piece of real estate is in the range of 4 to 6 meters, when calculating the tax base the area of this floor shall be treated as equal to 150 percent of the area determined in accordance with item 2 of this article, adjusted by the floor coefficients expressed as a percentage in accordance with items 3-7 of this article. 9. If the height between the floor and the lowest point of the ceiling on any of the floors of a piece of real estate is greater than 6 meters, when calculating the tax base the area of this floor shall be treated as equal to 200 percent of the area determined in accordance with item 2 of this article, adjusted by the floor coefficients expressed as a percentage in accordance with items 3-7 of this article. 10. The size (dimensions) of a piece of real estate shall be determined on the basis of the relevant technical or other documentation for this property or on the basis of a measurement taken by the tax authority serving the area in which the property is located, in accordance with the procedure established by the authorized government body in consultation with the Republic of Tajikistan State Committee for Architecture and Construction. 11. When calculating the tax base for individuals, the area of free-standing nonresidential premises (garages, sheds, and the like) shall be treated as equal to 50-70 percent, and the area of premises for housing animals shall be treated as equal to 20-50 percent of the area determined in accordance with items 1-10 of this article. Article 328. Concessions Real estate that is owned by (on the balance sheet of) a budgetary organization and is used directly by said budgetary organization for the performance of its chartered tasks, and has not been leased to or placed in the possession of another person (with the exception of leasing or transfer to a budgetary organization), shall not be subject to this tax. Article 329. Tax Rate 1. The real estate tax rate shall be set in the range of 10 times to 50 times the land tax rates in accordance with Article 266 and 267 of this Code. 2. For the purposes of the real estate tax, the land tax rates for the Murgab Zone shall be treated as being equal to the average land tax rates for Gorno-Badakhshan Autonomous Oblast. Article 330. Procedure for Calculation and Payment of the Tax 1. The amount of real estate tax payable by individuals shall be calculated by the tax authorities serving the area in which the real estate is located, following the procedure and form established by the authorized government body, on the basis of a real estate data base set up by tax authorities. On the basis of real estate data as of January 1 of the current year, legal entities shall independently calculate the amount of real estate tax for the current calendar year following the procedure and the form established by the authorized government body, shall submit said calculation to the tax authority serving the area in which the real estate is located, and shall pay the amount of real estate tax due for the current calendar year before April 1 of the current year. The amount of real estate tax due shall be calculated as the product of the tax base, determined in accordance with Article 327 of this Code, and the tax rate in accordance with Article 329 of this Code. 2. The amount of real estate tax payable by individuals shall be calculated on the basis of real estate data as of January 1 of the current year. 3. The amount of real estate tax due shall be determined only for finished construction projects that are actually in use, even if they have not been placed on the respective state register and the corresponding technical or other documentation has not been prepared for them. 4. Tax authorities shall notify individuals of the amount of real estate tax that has been assessed following the form and the procedure established by the authorized government body before July 1 of the current year. 5. The amount of real estate tax payable by individuals that has been assessed for the current tax year and is indicated in a notice from a tax authority must be paid to the budget before October 1 of the current year. 6. If a notice of the amount of real estate tax assessed does not reach an individual before July 1 of the current year for any reason, the individual shall be required on his own to notify the tax authority serving the area in which the real estate is located in order to obtain a tax assessment notice from the tax authority, and to pay the amount of tax due within the deadline established under item 5 of this article.
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