UNIFORM tax for producers of agricultural products

Tax payers

• Payers of the uniform tax for producers of agr products (referred to hereinafter as the ‘uniform tax for agr producers’) shall be legal entities and peasant (owner-operated) farms established on the basis of farming partnerships and/or production cooperatives for which land is the main means of production.

Tax exemptions

• With respect to activity that is subject to the uniform tax (agr activity), agr producers shall be exempt from payment of the following taxes;

1. The value-added tax on deliveries of agr products grown on land subject to the uniform tax

2. The highway user tax3. The corporate profit tax4. The land tax

Object of taxation

• The object of taxation shall be the area of land held by an agriculture producer.

Tax base

• Tax base of the uniform tax for producers agr products is the square of used land

Tax rate

• Tax rate are determined by RT according the cadastral zone.

• Tax rate will be changed in every 5 years

• Members of farm are exempted from payment of personal income tax

Tax period

• Tax period of UNIFORM TAX FOR PRODUCERS OF AGRICULTURAL PRODUCTS is calendar year.

• Every year (due to 1 of March) producers of agricultural products should submit declaration about the square of land.

Payment dates

• Due to 10th of March-at least 15 % of whole tax amount

• Due to 10th of June-at least 30 % of whole tax amount

• Due to 10th of September-at least 50 % of whole tax amount

• Due to 10th of December-100 % of whole tax amount.

• The main purpose of using this tax is to stimulate agriculture producers and to lower tax burden on their business.

Task 1

• Karimov is owner of 5 hectares of land in Asht. He plants onion. The land is naturally irrigated. Determine the uniform tax rate of agriculture producers, if the tax rate 164, 09.