Approved by the Ministry of state revenues and charges of the Republic of Tajikistan of June 30, 2006 No. 178-f

The instruction about procedure for calculation and payment of the single tax for producers of agricultural products

Taxpayers

1. This Instruction is developed based on part 11 of Article 2 and the Section XIV of the Tax code of the Republic of Tajikistan (further numbers of articles of this Code are provided in brackets) and determines procedure for calculation and payment of the single tax for producers of agricultural products.

2. Payers of the single tax for producers of agricultural products (further "single tax") are the legal entities and Dehkan (farmer) farms created on their base economic partnerships and (or) production cooperatives for which the earth is fixed asset of production (further "agricultural producers").

3. The single tax is applied only to that part of activities of agricultural producers which is connected with production and delivery of agricultural products (agricultural activities) (306-2).

Agricultural products are initial result (product) of cultivation of agricultural plants and animals (including live animals) which is not subjected to further conversion (34-27).

4. In case of implementation of other, nonagricultural, activities concerning such activities agricultural producers are subject to the taxation in generally established procedure and keep separate account of the income and expenses on agricultural and nonagricultural activities.

At the same time the cost of the agricultural products which are grown up by the agricultural producer used by him as raw materials for further conversion is determined on the basis of market price of such agricultural products (306-3).

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