of August 7, 2001 No. 384
About procedure for regulation in financial accounting creditor, depositor and accounts receivable on which aggregate term of limitation period expired
(as of April 1, 2002)
For the purpose of determination of procedure for regulation in financial accounting creditor, depositor and accounts receivable on which aggregate term of limitation period expired and considering Article 221 of the Civil code of the Republic of Tajikistan, the Government of the Republic of Tajikistan decides:
1. Determine that all business entities, irrespective of patterns of ownership and subordination (except budgetary institutions), carry the creditor and depositor debt which is registered in their financial accounting and on which the term of limitation period expired on financial results.
Determine that creditor, depositor and the accounts receivable formed on the relations with the subjects located outside the Republic of Tajikistan which are confirmed with guarantees of the Government of the Republic of Tajikistan and on which aggregate term of limitation period expired by business entities and budgetary institutions are written off from the balances only in the presence of the relevant supporting documents about liquidation and bankruptcy of these creditors and debtors (subjects).
2. The procedure for reflection in financial accounting of budgetary institutions of creditor and depositor debt on which the term of limitation period and procedure for write-off from balance of the companies, the organizations and organizations of accounts receivable on which the term of limitation period expired expired is determined by regulations of the Ministry of Finance of the Republic of Tajikistan in accordance with the established procedure.
Republic of Tajikistan E.Rakhmonov
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