Presidential Decree No. PP-69 “On measures to increase population employment in agriculture and effective use of land plots”.

The President, in order to consistently continue the ongoing reforms, rational use of land, stimulate the construction of multi-storey industrial buildings and expand the industrial potential of the regions by reducing the tax burden, decrees to introduce, as an experiment, from April 1, 2023 to May 1, 2024, the procedure for the return from the national budget to farms specializing in the cultivation of cotton and (or) grain, personal income tax paid on income in the form of wages of their employees, subject to the following conditions at the same time by these farms: (a) employment of at least one employee per hectare of agricultural land per month; (b) establishing income in the form of wages for each employee in the amount of at least one minimum wage per month; and (c) compliance of a farm specializing in growing cotton and (or) grain with the requirements of Article 57 of the Tax Code based on the results of the previous year.