It is registered
Ministry of Justice
Republic of Tajikistan
of November 24, 2006 No. 232
Approved by the Ministry of state revenues and charges of the Republic of Tajikistan of October 17, 2006 No. 302-f
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It is approved Ministry of Finance Republic of Tajikistan of 29.10.2006 No. 3-12 |
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1. This Instruction is developed according to part 11 of Article 2 and the Section X of the Tax code of the Republic of Tajikistan (further in brackets numbers of articles of this Code are specified) and determines procedure for calculation and payment of the land tax
2. The land tax is paid by land users to whom the parcels of land in unlimited, urgent use or in the lifelong inherited use are assigned (264).
3. The land tax is established taking into account quality and location of the parcel of land, cadastral assessment of lands, nature of use and ecological features of the parcel of land (265-1).
4. The basis for determination of the land tax is land and cadastral documentation of the land user (the certificate on right to use by the earth).
If the area of actually used earth is more, than the area of the earth according to land and cadastral documentation of the taxpayer, for the purposes of the taxation the area of actually used earth is accepted (265-2).
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The document ceased to be valid since July 11, 2013 according to Item 6 of the Order of the Tax Committee under the Government of the Republic of Tajikistan of May 22, 2013 No. 12-f