Law No.449 of 1997 “On land charges”.

https://www.fao.org/faolex/results/details/en/c/LEX-FAOC034386

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English

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LEX-FAOC034386

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1

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The purpose of introduction of land charges is the creation of conditions for the rational use of lands, the protection and development, increase soil fertility, equalizing of the social-economic managing conditions on the lands of different quality. The use of land in the Republic of Tajikistan is chargeable. The payment for land is levied annually from land users in the form of the land tax and leasing fee. The document consists of 11 Articles. Article 1 establishes chargeable use of land. Article 2 regards establishment of the land tax. Article 3 deals with peculiarities of taxation of agricultural lands. Article 4 regards payment for populated area lands. Article 5 regards payment for non-agricultural lands. Article 6 determines the order of tax payment. Article 7 regards receipt and use of tax payment. Article 9 determines land tax privileges. Article 10 concerns tax free lands. Article 11 establishes liability for violation of the present Law.

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