Ministerial Decree No. 486 establishing the Fund to support subsidiary smallholders and peasant (dehkan) farms and the modalities for its financing.

This Ministerial Decree mandates the establishment of a Fund to support the members of the Association of peasant (dehkan) farm and farming enterprises. The Fund shall be financed through: (a) 5.5 percent of the auction sale price of land on condition of lifelong hereditary ownership; (b) 5 percent of land taxes collected from peasant (dehkan) farms and 2.5 percent of the single land tax collected from farming enterprises; (c) legal persons and international financial organizations; and (d) one-time Government subsidies. The main purpose of the Fund shall be to extend credit to peasant (dehkan) farms and farming enterprises.