1. UNIFORM tax for producers of agricultural products

2. 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.

3. 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 tax 3.The corporate profit tax 4.The land tax

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

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

6. Tax rate Tax rate are determined by RT according the cadastral zone. Tax rate will be changed in every 5 years

7. Members of farm are exempted from payment of personal income tax

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

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

10. Payment dates Due to 10 th of March-at least 15 % of whole tax amount Due to 10 th of June-at least 30 % of whole tax amount Due to 10 th of September-at least 50 % of whole tax amount Due to 10 th of December-100 % of whole tax amount.

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

12. 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.