What criteria will determine the victory of a mahalla in the tax competition

What criteria will determine the victory of a mahalla in the tax competition

The Cabinet of Ministers has approved the Regulation on the criteria and procedure for determining the best taxpaying mahallas (PCM No. 548 dated 09.10.2026), which establishes the criteria and evaluation procedure for mahallas based on digital data from the Tax Committee.

### Main objectives of the document

The new procedure was adopted in execution of the Presidential resolution "On measures to increase tax collection levels and incentivize active taxpayers." Its main goal is to increase tax collection, encourage citizens and businesses to conscientiously fulfill their obligations, and strengthen the partnership between mahallas and the public.

### How the evaluation system works

The evaluation of mahallas is carried out automatically through the information systems of the Tax Committee based on 5 criteria, each having its own weight in points, totaling 100 points:

1) number of business entities (per 1,000 population) — 10 points;

2) amount of taxes paid by businesses (per 1,000 population) — 20 points;

3) number of PIT (personal income tax) payers — 10 points;

4) number of self-employed citizens and the taxes paid by them — 10 points;

5) level of payment of property tax and land tax in total by individuals — 40 points, as the most significant indicator.