Tax Code (1998). Country/Territory Tajikistan Document type Legislation Date 1998 Source FAO, FAOLEX Subject Land & soil Keyword Agricultural land Urban land Ownership Tax/levy Land valuation Geographical area Asia, Central Asia, CIS (Commonwealth of Independent States), Landlocked Developing Nations, North Asia Entry into force notes Entry into force from the date of its official publication. Abstract Division X of the Code regards land tax. Article 228 establishes that the land taxi s paid by land users who have been allocated land plots for use or for lifetime use with the right of bequest. Article 229 regards the object of taxation. It specifies that the land taxi s established with consideration of the composition of land, its quality and location, public records on its value, the characteristics of its use and its environmental properties. The basis for determining land taxi s the public Full text English