In Uzbekistan, law ЎРҚ–1128-сон қонун was adopted, introducing a number of amendments and additions to the Code of Administrative Responsibility. The new regulations are aimed at strengthening the efficient use of agricultural land.
According to the law, users who have obtained land under secondary lease will be subject to administrative liability if suitable crops are not planted in the designated areas along field edges, canals, irrigation, and collector-drainage networks of agricultural land plots. In such cases, the fine amount is set from 1 to 3 times the base calculation value.
In addition, according to amendments made to the Tax Code, the Plant Quarantine and Protection Agency is required to annually, by May 1, submit information to state tax authorities in real time and in electronic form regarding land plots where the above requirements have not been met, as well as their owners.
Based on this information, the land tax rate for the portion of land where suitable crops have not been fully planted will be calculated at a rate increased by 3 times for the current year. This measure is intended to prevent unused or inefficiently used land.
The law will enter into force three months after the date of its official publication.
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