Table . Shared and Local Taxes Tax name Designation Who can Who defines the base Who sets the rate Who receives the revenues introduce Land Tax Local National National legislation National legislation sets the base rate Local governments legislation (acreage); local councils for each locality while local councils can provide hardship set adjustment of up to 3times for relief for a period of up to quality and idleness of agricultural 3 years land and between x0.3-1.2 times for the zoning of urban lands Property Local National National legislation National legislation (3.5 mils for Local governments tax legislation (taxable value through owner-occupied residential area-based assessment structures; 8 mils for commercial and for structures, engine size rental property) for vehicles) Personal Statewide National National legislation National legislation (10%) 50% of revenue to the local Income Tax legislation (adjusted income; for government where collection wages backstopped by takes place ( until 2013: 50% imputed payroll based on to Bishkek and Osh cities; average wages) 40% to other types of cities and 10% to aiyl okmotus) Sales Tax Statewide National National legislation National legislation (1.5%-3.5%) 50% of revenue allocated to legislation (gross receipts, in some the local government at the industries after deducting point-of-sale sharing (until costs of certain inputs) 2013: 50% to subrepublic and suboblast cities; 25% to other types of local government). Statewide National National legislation Tax inspectorates based on studies of Local governments tax legislation (duration of business average profitability conducted with activity in days) representation from the local government and business community Royalties Statewide National National legislation National legislation (1%-12%) 50% of revenue to the local for common legislation (output/sales of government where collection natural extracted resources ) takes place (until 2013: resources 100%) Source: Tax Code.
Table . Shared and Local Taxes Tax name Designation Who can introduce Who defines the base Who sets the rate Who receives the revenues Land Tax Local National legislation National legislation (acreage); local councils can provide hardship relief for a period of up to 3 years National legislation sets the base rate for each locality while local councils set adjustment of up to 3times for quality and idleness of agricultural land and between x0.3-1.2 times for the zoning of urban lands Local governments Property tax Local National legislation National legislation (taxable value through area-based assessment for structures, engine size for vehicles) National legislation (3.5 mils for owner-occupied residential structures; 8 mils for commercial and rental property) Local governments Personal Income Tax Statewide National legislation National legislation (adjusted income; for wages backstopped by imputed payroll based on average wages) National legislation (10%) 50% of revenue to the local government where collection takes place ( until 2013: 50% to Bishkek and Osh cities; 40% to other types of cities and 10% to aiyl okmotus) Sales Tax Statewide National legislation National legislation (gross receipts, in some industries after deducting costs of certain inputs) National legislation (1.5%-3.5%) 50% of revenue allocated to the local government at the point-of-sale sharing (until 2013: 50% to subrepublic and suboblast cities; 25% to other types of local government). tax Statewide National legislation National legislation (duration of business activity in days) Tax inspectorates based on studies of average profitability conducted with representation from the local government and business community Local governments Royalties for common natural resources Statewide National legislation National legislation (output/sales of extracted resources ) National legislation (1%-12%) 50% of revenue to the local government where collection takes place (until 2013: 100%) Source: Tax Code.
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