Presidential Decree No. UP-2086 on single land tax.
УКАЗ ПРЕЗИДЕНТА РЕСПУБЛИКИ УЗБЕКИСТАН 10 октября 1998 г. № УП-2086 О введении единого земельного налога для сельскохозяйственных товаропроизводителей
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LEX-FAOC070919
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3
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The President, for the purpose of more efficient use of agricultural land and simplification of taxation decrees to introduce from 1 January 1999 single land tax for all the producers of agricultural commodities. The payers of single land tax shall be: (a) agricultural cooperatives (shirkats), farms and other producers of agricultural commodities except for dehkan farms. Single land tax shall be applicable to land area allotted on condition of possession, land use or lease for agricultural purposes. The amount of single land tax shall be fixed payment calculated on the basis of unit of land area.
Amended by: Presidential Decree No. UP-3886 amending Presidential Decree No. UP-2086 on single land tax. (2007-06-19)
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