THE ORDER OF THE TAX COMMITTEE UNDER THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of May 22, 2013 No. 12-f

About approval of the Instruction for calculation and tax payment on motionless property

According to part 7 of article 282 of the Tax Code of the Republic of Tajikistan,

I dispose:

1. Approve the Instruction for calculation and tax payment on motionless property in the state and Russian languages it (is applied).

2. Approve this Instruction with the Ministry of Finance of the Republic of Tajikistan and provide for state registration to the Ministry of Justice of the Republic of Tajikistan.

3. Assist financial and economic management for placement of this Instruction in the Dzhumkhuriyat and Bodzhu hirodzh newspapers, and also take measures for bringing this Instruction to local tax authorities and taxpayers.

4. This Order becomes effective after state registration and official publication.

5. Exclude the subitem ё) Item 1 of the Order of the Chairman of the Tax Committee under the Government of the Republic of Tajikistan of December 17, 2012 No. 15-F "About approval of types of declarations and tax calculations", No. 546 "b" registered in the Ministry of Justice of the Republic of Tajikistan of December 21, 2012.

6. Declare invalid the Order of the Minister of state revenues and charges of the Republic of Tajikistan of October 17, 2006, No. 302-F about approval of the Instruction "About procedure for calculation and payment of the land tax", registered in the Ministry of Justice of the Republic of Tajikistan of November 24, 2006, for No. 232.

7. I impose control over execution of this Order on the vice-chairman Yusupov P. S.

Chairman

N. Davlatov

Approved by the Order of the Chairman of the Tax Committee under the Government of the Republic of Tajikistan of May 22, 2013 No. 12-f

The instruction for calculation and tax payment on real estate

Chapter 1. Basic provisions

1. The instruction for calculation and tax payment on real estate (further - the Instruction) is developed according to part 7 of article 282 of the Tax Code of the Republic of Tajikistan, in details determines taxpayers, procedure for its calculation, payment, delivery of tax statements and other elements of the taxation of the non-personal tax.

2. This Instruction establishes the following non-personal taxes paid for use (ownership) of the parcels of land and (or) real estate objects:

a) Land tax;

b) Tax on real estate objects.

3. The basic concepts used in this Instruction:

a) real estate - the parcels of land, real estate objects.

b) the parcels of land - the lands transferred to use or which are actually used based on supporting documents or without them.

c) Real estate objects - buildings, structures and other property firmly connected with the earth that is objects which movement without drawing material damage is impossible.

Chapter 2. Payers of the land tax

4. The land tax is paid by land users to whom the parcels of land are transferred to the lifelong inherited, unlimited, urgent use or to lease, or the land users who are actually using the parcels of land, except for land users who satisfy conditions of the simplified tax regime for agricultural producers.

5. Payers of the land tax also are:

a) The producers of agricultural products who switched over to general tax regime and (or) users of the lands which are not assessed by the single tax;

b) Persons using special or preferential tax regimes if according to these modes release from the land tax is not provided.

6. Producers of agricultural products which satisfy conditions of special tax regimes shall according to the procedure established by the Tax code, to pass to payment of the single tax or to the tax discharge in the simplified form if after the last transition to general tax regime 3 calendar years expired.

Chapter 3. Taxation object, tax base

7. The taxation object the land tax are the earth of settlements, the earth out of settlements taking into account quality, cadastral assessment of lands, purposes of use and ecological features which accessory is determined by the land legislation of the Republic of Tajikistan.

8. The basis for determination of the land tax taking into account provisions of Item 10 of this Instruction are documents of title (land and cadastral documentation) of the land user or the actual use of 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. Example: Society from the limited liability of Safar applying general regime of the taxation according to land and cadastral documentation has 10 hectares irrigated and 50 hectares of bogharic sowing lands.

In the course of implementation of tax control it was revealed that in 2013 the Economy for production (cultivation) of agricultural products actually used 12 hectares irrigated and 55 hectares of bogharic sowing lands. In this example, irrespective of the size of the allocated parcel of land for production (cultivation) of agricultural products (10 hectares irrigated and 50 hectares of bogharic sowing lands), the tax base for calculation of the single tax will be considered actually used area of the parcel of land, that is 12 hectares irrigated and 55 hectares of bogharic sowing lands.

9. The size of the land tax does not depend on results of economic activity of the land user and is established in the form of stable payments for unit of land area per one year.

Example: The Aktiv private company has on right to use the parcel of land by Ploshchad 0,5 Ga. Society in 2013 following the results of 2013 did not function, and had no income sources. It is not dependent on results of economic activity, Society shall calculate the amount of the land tax and of the terms provided by this Instruction to pay the amount of the land tax of the budget.

10. Tax base for calculation of the land tax is the area of the parcel of land specified in the supporting document of the land user or the area of the parcel of land which is actually used by it (being in its ownership), except for lands, tax-exempt.

11. The taxable area joins all fixed lands, including lands occupied under the structures, constructions, the parcels of land necessary for their content, sanitary protection zones of objects, technical and other zones.

12. For separate division of the legal entity tax base is the area of the parcel of land assigned to this branch (representation) in the respective city (area).

Chapter 4. Rates of the land tax

13. Rates of tax on one hectare of the earth by areas and the cities (areas) taking into account cadastral zones and types of grounds, including on lands of settlements, the earth under the woods and bushes of settlements and the earth of agricultural use, are established each 5 years by the Government of the Republic of Tajikistan on the representation of authorized state body concerning land management approved with the Tax Committee under the Government of the Republic of Tajikistan.

14. The Tax Committee under the Government of the Republic of Tajikistan makes annual indexation of rates of the land tax according to the rate of inflation for the previous calendar year, determined by authorized body in the field of statistics, and places indexed rates of the land tax the current calendar year on the official electronic site and means mass information.

15. Lands for housing construction of physical persons in settlements are subject to the taxation in the following procedure:

a) The area of each parcel of land assigned to the land user according to the separate (independent) supporting document for the purpose of the taxation is considered separately, except for case when these parcels of land are adjacent. In case of the taxation, the area of the adjacent parcels of land assigned to one land user on the basis of different (several) documents of title is summed up, and these adjacent parcels of land are considered as one parcel of land.

b) Calculation of the amount of the land tax is made in the following procedure depending on the size of the parcel of land assigned to the land user: - to 800 square meters - according to the rates; - over 800 to 2000 square meters - the tax amount estimated according to the subitem and) this Item, plus the amount estimated proceeding from 2-fold rate of tax for the area exceeding 800 square meters; - over 2000 square meters - the tax amount estimated according to the subitem) this Item, plus the amount estimated proceeding from 5-fold rate of tax for the area exceeding 2000 square meters. Example: The citizen Safarov A. in the city of Dushanbe owns the apartment house located on the area of the home parcel of land which size its area constitutes 2200 sq.m (further m 2). The following calculation is made for determination of the sizes of the receivable land tax: 1 Hectares = 10 000 sq.m Calculation of the amount of the land tax to 800 sq.m

1) 800 * the established rate of the land tax in Dushanbe for 1 sq.m; Calculation of the amount of the land tax of the area exceeding 800 sq.m to 2000 sq.m of 2000 - 800 =1200 sq.m

2) 1200 sq.m * the established rate of the land tax in Dushanbe for 1 m2*2 Calculation of the amount of the land tax of the area exceeding 2000 sq.m 2200 sq.m - 2000 sq.m = 200 sq.m

3) 200 sq.m * the established rate of the land tax in Dushanbe for 1 m2*5

16. The actual excess of the area of the home parcels of land of physical persons over the regulations established by the Land code of the Republic of Tajikistan is subject to the taxation at the 2-fold rate of tax.

17. In case of the taxation, the area of each parcel of land assigned to the land user according to the separate (independent) supporting document is considered separately, except for case when these parcels of land are adjacent.

18. In case of the taxation the area of the adjacent parcels of land assigned to one land user on the basis of different (several) documents of title is summed up, and these adjacent parcels of land are considered as one parcel of land.

Chapter 5. Privileges on the land tax

19. Are exempted from the land tax:

a) the territory of reserves, national and dendrology parks, botanical gardens according to the list of these organizations and the area of their territories established by the Government of the Republic of Tajikistan;

b) the lands used by public institutions for realization of the purposes, tasks and functions pledged in constituent documents of these organizations, except for lands, transferred (used) for business activity;

c) the earth of the organizations on which there are buildings used by them protected by the state as monuments history, cultures and architecture according to the list of the organizations and according to the sizes of the parcels of land established by the Government of the Republic of Tajikistan;

d) the lands received in use and according to the conclusion issued by authorized state body concerning land management in coordination with authorized state body, recognized broken (requiring recultivation) and the lands which are in the stages of agricultural development received - within 5 years after receipt (the beginning of development) of such lands;

e) the lands occupied with tracking strip along frontier, which are not used for other purposes;

e) the earth public of settlements and municipal services, including the religious organizations, cemeteries if on them business activity is not performed;

ё) the earth of loose state stock, and also the lands occupied under glaciers, landslides, the rivers and lakes if on them business activity is not performed;

g) the earth of the organizations which at least 50 percent of number of workers are constituted by disabled people;

h) the lands occupied with highways public, the railroads and also the lands occupied with the state objects of electricity transmission, water supply and hydroconstructions if on them other business activity is not performed;

i) the lands provided for ensuring defense and safety of the Republic of Tajikistan according to their dislocation and the sizes established by the Government of the Republic of Tajikistan if on them business activity is not performed;

j) one home parcel of land and the parcel of land allocated to soldiers internationalists, participants of the Great Patriotic War and persons equated to them for housing construction;

k) the home parcels of land allocated to immigrants from other regions of the Republic of Tajikistan for permanent residence to the areas determined by the Government of the Republic of Tajikistan - within 3 years after allocation of such lands;

l) the home parcels of land and lands for housing construction allocated to the teachers and doctors working in the rural zone in educational and medical institutions - during their work in such organizations;

m) the lands which are directly used for the scientific and educational purposes and also for testing of grades of crops, decorative and fruit-trees the scientific organizations, experimental and scientific pilot farms, research establishments and educational institutions of agricultural and forestry and landscape profile in acreage and according to the list of land users determined by the Government of the Republic of Tajikistan;

o) the home parcels of land and lands allocated for housing construction to unemployed disabled people of all groups at absence of the able-bodied family member;

o) the earth of pastures, haymakings, the woods and the other lands which are earlier not used for production of agricultural products, applied to laying of gardens and vineyards - within 5 years, since year of laying of these gardens and vineyards;

20. For application of tax benefits, stipulated in Item the 19th this Instruction, the taxpayer represents to tax authority on the location of the parcel of land the corresponding documents of title.

Chapter 6. Taxpayers of tax on real estate objects

21. Taxpayers on real estate are owners (users) of the real estate objects which are the taxation object.

Chapter 7. Taxation object, tax base

22. The taxation objects are the buildings which are in the territory of the Republic of Tajikistan, apartment houses, rooms, dachas, garages, other rooms and buildings which are in the territory of the Republic of Tajikistan and also objects of construction in progress from the moment of accommodation, operation (further - real estate objects). Example: The Aktiv limited liability company completed construction of the office building. Society, without waiting for the state acceptance of object and receipt of documents of title on it buildings began to operate it, that is to use. In compliance to requirements of the Civil code of the Republic of Tajikistan until acceptance of real estate object by state commission, the real estate object is considered incomplete. However, owing to Item 25 of this Instruction, for the purpose of the taxation regardless of the fact that object has no documents of title and technical data sheet from the moment of operation of object of construction in progress Society, shall accrue tax on real estate objects and pay it in the budget according to the procedure of the provided this Instruction. At the same time, the tax base will be determined by object of construction in progress according to the procedure provided in Item 30 of this Instruction.

23. The containers, tanks, booths, canopies, cars and other objects used for business activity and placed not movably within at least 3 months in each calendar year in the place of implementation of business activity also belong to real estate objects. Example: In the Korvon market containers in which consumer goods are stored and implemented are established, that is these containers are used in business activity. If these containers more than 3 months in calendar year are without movement, are not used in those purposes which they are intended (for transportation and cargo transportation by railway vehicles), then the established containers will be recognized the taxation object of tax on real estate objects. At the same time owners or persons the using these containers will be taxpayer on real estate objects.

24. Tax base is the total area occupied by real estate object including the area of each floor of the multi-storey building.

25. For basements and penthouse with an average height over 2 meters as tax base 50 percent of the occupied space are accepted. The tax base does not join basements and penthouses of premises which are not used in business activity. Example: The individual entrepreneur Azizov D., in the basement of the apartment house installed the equipment on production of candies. Total area of the basement constitutes 100 sq.m. Height from floor to ceiling of the basement constitutes more than 2 meters, therefore, the area of the basement used for the purpose of business activity is the taxation object of tax on real estate objects and the tax base will be equal to 50% of total area of this basement. 100 sq.m * 50/100 = 50 sq.m.

26. For utility rooms of the physical persons (garages, sheds and other utility rooms) which are not used for business activity, the tax base is accepted to equal 50 percent of the space occupied by them. Example: The citizen Aliyev H, has in property garage, total area (the occupied space) of which constitutes 25 sq.m. For the purpose of calculation of tax on real estate objects the tax base will be equal 12, 5 sq.m (25 sq.m * 50/100).

27. The sizes (dimensions) of real estate objects are determined in compliance of the concerning technical documents or other interconnected documents to these objects.

28. The sizes (dimensions) of real estate objects, are also determined by tax authority with participation of the taxpayer outside measurement or, in case of impossibility of outside measurement, by the total usable space of internal rooms of real estate object increased by 1,25 coefficient. Provisions of this Item are applied in the following cases:

a) in the absence of the document (technical data sheet or other document) of the real estate object confirming total area;

b) to extensions to the main real estate object which are not brought in technical data sheet of the main real estate object;

c) other cases when determination of total area of real estate objects is impossible.

Chapter 8. Rate of tax on real estate objects

29. The rate of tax on real estate objects is determined, depending on the space occupied by real estate object and its uses, percentage of indicator for calculations with the regulating coefficients by the cities and areas are more whole. The indicator for calculations is sum of money which is annually established in the Law of the Republic of Tajikistan on the Government budget of the Republic of Tajikistan for the corresponding year. This indicator for calculations is applied to calculation of taxes, duties, other obligatory payments and penalties, and also to calculation of these or that cost limiting (lower or upper) sizes, social benefits and allowances according to the legislation of the Republic of Tajikistan. (The law of the Republic of Tajikistan "About indicator for calculations" No. 350 of January 5 2008). According to article 23 of the Law of the Republic of Tajikistan "About the government budget for 2013" year it is determined that: "Establish since January 1, 2013 indicator for calculations for calculation of taxes, duties, other obligatory payments, penalties, social payments, and also for calculation of these or that cost limiting (lower or upper) the sizes applied according to the legislation of the Republic of Tajikistan in the amount of 40 somoni (further - 40 pages)".

30. The rate of tax is established in the following indicators:

a) For the real estate objects used as the residential building (room) to 90 square meters - in the amount of 3 percent; The 40th page *3/100 = 1, 2 somoni for 1 sq.m

b) For the real estate objects used as the residential building (room), over 90 square meters - in the amount of 4 percent; The 40th page *4/100 = 1, 6 somoni for 1 sq.m Real estate objects used as the residential building, is those objects which according to the Housing code of the Republic of Tajikistan are included in housing stock of the Republic of Tajikistan.

c) For the real estate objects used for implementation of trading activity, the organization of Items of public catering and consumer services of the population to 250 square meters - in the amount of 12,75 of percent; 40 pages * 12,75/100 = 5, 1 somoni for 1 sq.m

d) For the real estate objects used for implementation of trading activity, the organization of Items of public catering and consumer services of the population, over 250 square meters - in the amount of 15 percent; 40 pages *15/100 = 6 somoni for 1 sq.m

e) For the real estate objects used for other purposes to 200 square meters - in the amount of 9 percent; The 40th page *9/100 = 3, 6 somoni for 1 sq.m

e) For the real estate objects used for other purposes, over 200 square meters - in the amount of 12 percent. The 40th page *12/100 = 4, 8 somoni for 1 sq.m

31. The following regional coefficients regulate the size of payable tax on real estate objects:

Groups	Cities and areas	Coefficients
1	territory of the city of Dushanbe	1,0
2	territory of the cities of Khujand, Kurgantyube and Kulob	0,8
3	territory of the cities of Kayrakkum, Chkalovsk, Taboshar, Istravshan, Isfara, Kanibadam, Pendzhikekt, Vahdat, Tursunzoda, Ragun, Nurek, Sarband and Khorog	0,55
4	the territory of other cities and areas which are not specified in groups 1, 2 and 3	0,4
5	the territory of the settlements and villages relating to areas (cities): Istravshan, Kayrakkum, Chkalovsk, B. Gafurov, Isfara, Kanibadam, Spitamen, J. Rasulov, Panjekent, Vahdat, Rudaki, Tursunzoda, Shakhrinav, Gisar, Yavan, to Vosa, Dangara, Kulob, Farkhor, Hamadoni, Muminabad, Nurek, Vakhsh, Kubodiyon, Kumsangir, N. Hisrav, Pyandzh, Sarband, Huroson, J. Rumi, Dzhilikul and Shaartuz	0,3
6	the territory of the settlements and villages relating to areas (cities): Ашт, Zafarabad, Mastchokh, Temurmalik, Baldzhuan, Hovaling, A. Dzhami, Bokhtar, Varzob, Faizabad, Tavildara, Tadzhikabad, Dzhirgatal and Shurabad	0,15
7	the territory of the settlements and villages relating to areas (cities): Ganch, Ayni, Mastchokhi Kukhi, Shakhristan, Nurabad, Rasht, Ragun, Vanch, Darvoz, Ishkashim, Roshtkala, Rushon, Khorog and Shugnan	0,09

Example:

The tax on apartment real estate objects with total area of 70 sq.m located in Dushanbe in 2013 will constitute:

70 (total area) *1,2сомони (tax 40c rate. *3%) * 1 regional coefficient = 84 somoni.

Calculation of tax on real estate objects, the similar apartment located to Kulob will be following:

70 (total area) *1,2сомони (tax 40c rate. *3%) * 0,8 regional coefficient = 67, 2 somoni.

Example:

The tax on real estate objects of the apartment house with total area of 300 sq.m located in Dushanbe in 2013 will constitute:

300 (total area) * 1, 6 somoni (tax 40c rate. *4%) * 1 regional coefficient = 480 somoni.

Calculation of tax on real estate objects, the similar house, located in Isfara will be following:

300 (total area) * 1, 6 somoni (tax 40c rate. *4%) * 0,55 regional coefficient = 264 somoni.

Example:

The individual entrepreneur Azizov D. has real estate object on the property right the 2, located in Qurghonteppa with a total area of 300 m in which is its premises, the production room, trade warehouses, shop on sales of goods of national consumption and Item of public catering. The area of Item of public catering constitutes 50 m 2, shop area - 35 sq.m. The living space makes 150 m 2, trade warehouses - 15 m, and production the room - 50 sq.m.

In this example of 100 sq.m of the area of the object of the real estate it is used for implementation of trading activity and the organization of Items of public catering ((50 sq.m + 35 m of 2)+(15 of sq.m * 50%)) which will be assessed at the rate, provided in the subitem in) Item 33 of this Instruction, that is 40 pages * 12,75/100 = 5, 1 somoni for 1 sq.m.

85 sq.m * 5, 1 somoni (tax rate - 40 pages * % 12,75) * 0,8 (regional coefficient) = 346, 8 somoni.

(15 sq.m * 50/100) = sq.m 7,5 (taxable area of trade warehouse)

7,5 м2*5,1 somoni (tax rate - 40 pages * % 12,75) * 0,8 (regional coefficient) = 30, 6 somoni

50 sq.m of the area of the object of the real estate which is used for productive activity will be assessed at the rate, provided in the subitem д) Item 33 of this Instruction, that is 40 pages * 9/100 = 3, 6 somoni for 1 sq.m.

50 sq.m * 3, 6 somoni (tax rate - 40s.kh9%) * 0,8 (regional coefficient) = 144 somoni.

The rest residential rooms of 150 sq.m will be assessed with tax on real estate objects at the rate provided in subitems and) and b) Item 33 of this Instruction, that is (40 pages *3/100 = 1, 2 somoni for 1 sq.m to 90 sq.m and (40 pages *4/100 = 1, 6 somoni for 1 sq.m over 90 m 2).

90 sq.m * 1, 2 somoni (tax rate - 40s.kh3%) * 0,8 (regional coefficient) = 86, 4 somoni.

60 sq.m * 1, 6 somoni (tax rate - 40s.kh4%) * 0,8 (regional coefficient) = 76, 8 somoni.

Total the tax amount on real estate object will constitute 346,8 + 30,6 + 144,0 + 86,4 + 76,8 = 684, 6 somoni

32. On the real estate objects located in zones of tourism development and rest, rates of tax are established in 2-fold size of the rates provided by Items 32 of this Instruction. 

33. Rates, stipulated in Item 33rd this Instruction are applied to the taxation of cellars and penthouses, and also subsidiary buildings (rooms).

Example:

Society from the limited liability of Azimchon has 450 sq.m of real estate objects in the city of Dushanbe. This Society has branch being in Qurghonteppa. The real estate object of branch constitutes 350 sq.m.

In this case this Society has the right with sheathe the area of 800 sq.m (450 sq.m + 350 m 2) will estimate 250 sq.m and to pay for the rate provided the subitem in) Item 33 of this Instruction and other part, that is, 550 sq.m to estimate and pay for the rate provided the subitem of) Item 33 of this Instruction.

If the branch provides tax statements on real estate object belonging in the accounting tax is estimated and paid from total area (550 m 2) the real estate. That is, applications to the rate provided the subitem in) Item 33 of this Instruction once only in the relation Society is allowed.   

Example:

The individual entrepreneur Azizov D. owns on the property right real estate object being to Chkalovsk total area of which constitutes 130 sq.m. Real estate has the basement the area of which also, constitutes 130 sq.m. Height from floor to ceiling of the basement constitutes more than 2 meters. Real estate is used as Item of public catering (dining room).

In compliance Item 28 of this Instruction, the tax base for calculation of tax on real estate objects of the basement will be equal to 50% of total area of this basement. 130 sq.m * 0,5 = 65 sq.m.

Total the tax base for calculation of tax will be equal to 195 m 2, which will be assessed at the rate provided in the subitem in) Item 33 of this Instruction, that is on 40 pages * to 12,75/100 = 5, to 1 somoni for each 1 sq.m.

The tax amount on real estate object will be equal to the following:

195 sq.m * 5, 1 somoni (tax rate - 40s.kh 12, %) * 0,55 (regional coefficient) = 547 somoni.

Example:

 The citizen Aliyev H, has in property shed (garage and others subsidiary economy) being in the settlement of Gissar, are not used for the purpose of business activity, total area (the occupied space) of which constitutes 30 sq.m.

In compliance Item 29 of this Instruction, the tax base for calculation of tax on real estate objects of shed will be equal to 50% of total area of this shed.

30 sq.m * 50/100 = 15 m 2, which will be assessed at the rate provided in the subitem and) Item 33 of this Instruction, that is 40 pages *3/100 = 1, 2 somoni for 1 sq.m.

Calculation of tax amount on real estate objects:

15 sq.m * 1, 2 somoni (tax rate - 40 pages x 3%) * 0,3 (regional coefficient) = 5, 4 somoni.

32. On the real estate objects located in zones of tourism development and rest, rates of tax are established in 2-fold size of the rates provided by Items 32 of this Instruction.

33. The rates established by Items 33 of this Instruction are applied to the taxation of cellars and penthouses, and also subsidiary buildings (rooms). Example: Society from the limited liability of Azimchon has 450 sq.m of real estate objects in the city of Dushanbe. This Society has the branch which is in Qurghonteppa. The real estate object of branch constitutes 350 m 2.

In this case this Society has the right with sheathe the area of 800 m 2 (450 sq.m + 350 m 2) will estimate 250 sq.m and to pay for the rate provided the subitem in) Item 33 of this Instruction and other part, that is, 550 sq.m to estimate and pay for the rate provided the subitem of) Item 33 of this Instruction. If the branch provides tax statements on real estate object belonging in the accounting tax is estimated and paid from total area (550 m 2) the real estate. That is, applications to the rate provided the subitem in) Item 33 of this Instruction once only in the relation Society is allowed.

Example: The individual entrepreneur Azizov D. owns on the property right real estate object being to Chkalovsk total area of which constitutes 130 sq.m. Real estate has the basement the area of which also, constitutes 130 sq.m. Height from floor to ceiling of the basement constitutes more than 2 meters. Real estate is used as Item of public catering (dining room). In compliance Item 28 of this Instruction, the tax base for calculation of tax on real estate objects of the basement will be equal to 50% of total area of this basement. 130 sq.m * 0, = = 65 sq.m. Total the tax base for calculation of tax will be equal to 195 m 2, which will be assessed at the rate provided in the subitem in) Item 33 of this Instruction, that is on 40 pages * to 12,75/100 = 5, to somoni for each 1 sq.m. The tax amount on real estate object will be equal to the following: 195 sq.m * 5, 1 somoni (tax rate - 40s x % 12,75) * 0,55 (regional coefficient) = 547 somoni. Example: The citizen Aliyev H, has in property shed (garage and others subsidiary economy) being the settlement of Gissar, are not used for the purpose of business activity, total area (the occupied space) of which constitutes 30 sq.m. In compliance Item 29 of this Instruction, the tax base for calculation of tax on real estate objects of shed will be equal to 50% of total area of this shed.

30 sq.m * 50/100 = 15 m 2, which will be assessed at the rate provided in the subitem and) Item 33 of this Instruction, that is 40 pages *3/100 = 1, 2 somoni for 1 sq.m. Calculation of tax amount on real estate objects: 15 sq.m * 1, 2 somoni (tax rate – 40 with x 3%) * 0,3 (regional coefficient) = 5, 4 somoni.

Chapter 9. Privileges on tax on real estate objects

34. Are not assessed with tax on real estate objects:

a) the public institutions financed by budgetary funds concerning the objects of the state real estate which are directly used by these organizations for accomplishment of the authorized tasks;

b) legal entities whose at least 50 percent of workers are constituted by disabled people, concerning the real estate objects which are directly used by these persons for accomplishment of the authorized tasks;

c) real estate objects in the form of one apartment house and other buildings located on one home parcel of land or one parcel of land for housing construction, or one apartment in which are registered the Hero of the Soviet Union, Hera of Socialist Work, Hera of Tajikistan, the participants of the Great Patriotic War of 1941-1945 equated to them persons, participants of other military operations on protection of the Union of Soviet Socialist Republics from among the military personnel serving in the military units, headquarters and organizations which were part of field army, the former guerrillas, soldiers internationalists, participants of mitigation of consequences of catastrophic crash of the Chernobyl nuclear power plant, disabled people of I and II groups;

d) the real estate objects of the religious organizations which are not used in business activity;

e) transferred in accordance with the established procedure to lease of space of the state real estate objects for the rent in which complete size is brought in the government budget.

Chapter 10. General procedure for calculation and tax payment on real estate

35. Calculation of the non-personal taxes (the land tax and (or) tax on real estate objects) is made by multiplication of tax base by the corresponding rates of taxes separately on each taxation object.

36. The non-personal taxes are estimated since the month following after month in which the taxpayer acquired (acquired) right to use (or ownerships) the taxation object.

37. In case of the right to use termination (or ownerships) the non-personal taxes are estimated in the taxation object for the actual number of months of use (ownership) of the taxation object, including month of the termination of the above-stated rights.

38. In case of transfer within calendar year of lands (settlement) from one category of lands (settlements) in another, the non-personal taxes for the current year are levied from taxpayers at the rates which are earlier established for these settlements (categories of lands), and next year - at the rates established for new category of lands (new settlements).

39. In case of abolition of the settlement and inclusion of its territory in structure of other settlement in the territory of the abolished settlement, the new rate of the non-personal taxes is applied since January 1st the year following after year in which there was abolition.

Chapter 11. Procedure for provision of tax calculation

40. Taxpayers, except for annually no later than March 1st of the current year represent the physical persons who are not using the real estate assessed by taxes in the business activity to tax authorities in the location of the parcels of land and (or) real estate objects, calculation of the amounts of the non-personal taxes (the land tax and (or) tax on real estate objects) which are due from them for the current year (Appendix 1).

41. Calculation of the amounts of payable taxes on real estate (the land tax and (or) tax on real estate objects), the physical persons who are not using them in the business activity is made by tax authorities in the location (placement) of the parcels of land and (or) real estate objects. The specified physical persons are subject to the notification the relevant tax authorities about assessed taxes on real estate no later than May 1st of the current year in time (Appendix 2).

42. If for any reasons the notification on assessed taxes on real estate is not brought to the physical person who is not using this real estate in the business activity, such physical person shall be discharged taxes in tax authority in the location of this property and (or) independently pay the receivable amount of taxes of the terms determined by this Instruction.

43. On again taken away (acquired, received) calculation of taxes shall be provided to the parcels of land and (or) objects of immovable imushchestvo of persons which are determined in Item 43 of this Instruction within 30 calendar days from the moment of their branch (acquisition, obtaining).

Chapter 12. Due dates for tax payment

44. The amounts of the non-personal taxes (the land tax and (or) tax on real estate objects) for the current tax year are paid by taxpayers, except for the physical persons who are not using this real estate in the business activity to the following terms:

a) On real estate objects (the parcels of land and (or) real estate objects) placed in settlements - no later than February 15th (in advance procedure), on May 15th, on August 15th and on November 15th the current year the accruing result since the beginning of year in the amount of respectively at least 25 percent, 50 percent, 75 percent and 100 percent of the annual amount;

b) On real estate objects (the parcels of land and (or) real estate objects) placed out of settlements - no later than February 15th (in advance procedure), on May 15th, on August 15th and on November 15th the current year the accruing result since the beginning of year in the amount of respectively at least 15 percent, 35 percent, 60 percent and 100 percent of the annual amount.

45. The physical persons who are not using the real estate assessed by taxes in the business activity, the amounts of the non-personal taxes (the land tax and (or) tax on real estate objects) for the current tax year are paid no later than June 15th, on August 15th and on November 15th the current year by the accruing result since the beginning of year in the amount of respectively at least 33 percent, 66 percent and 100 percent of the annual amount.

46. The taxpayer shall execute payments on the non-personal taxes in the terms established by Items 44 and 45 of this Instruction. In case of non-realization by the taxpayer of payments on each of the non-personal taxes at the scheduled time, for delay of payment by tax authority percent are charged.

47. The taxpayer has the right during any period of the current tax year to pay the part of the amount of each of the non-personal taxes which remained unpaid one payment ahead of schedule.

48. Irrespective of provisions of Items 44 - the 47th this Instruction, according to the written application which is considered tax statements the taxpayer can pay the amount of the non-personal taxes completely in the first payment due date established in part 44 or 47 of this Instruction.

49. In case of collection of taxes on real estate from physical persons in cash form, in two identical copies the document of the strict reporting on the tax discharge is filled in (Appendix 3).

Chapter 13. Control on the tax discharge

50. Control of tax payment on real estate is exercised by tax authorities.

51. In the rural zone the non-personal taxes of physical persons can be levied in cash form by the authorized employee of tax authority with assistance of the staff of local government body of villages.

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