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Ministry of Justice

Republic of Tajikistan 

 On September 20, 2012 No. 644

TAX CODE OF THE REPUBLIC OF TAJIKISTAN

of September 17, 2012 No. 901

(The last edition from 04-04-2019)

Part I. General part

Section I. General provisions

Chapter 1. Basic provisions
Article 1. The relations regulated by this Code

1. This Code governs the imperious relations on establishment, change, cancellation, calculation and tax payment, and also the relations between the state and the taxpayer (tax agent) connected with execution of the tax liabilities (further - the tax relations).

2. The relations on collection of customs duties, taxes on the goods and vehicles moved through customs border of the Republic of Tajikistan are regulated by this Code and the customs legislation of the Republic of Tajikistan.

3. The relations on collection of the state fee and other obligatory payments in the budget are regulated by the relevant laws and this Code.

Article 2. Tax legislation of the Republic of Tajikistan and its action

1. The tax legislation of the Republic of Tajikistan is based on the Constitution of the Republic of Tajikistan and consists of of this Code, the regulatory legal acts accepted according to it, governing the tax relations and the international legal acts recognized by Tajikistan.

2. Concepts and terms civil, family and other industries of the legislation of the Republic of Tajikistan, used in this Code, are applied in that value in what they are used in these industries of the legislation if other is not provided by this Code.

3. In case of contradiction between provisions of this Code and other regulatory legal acts, for the purposes of the taxation provisions of this Code are applied. The regulatory legal acts raising the tax matters shall correspond to provisions of this Code.

4. Inclusion of regulations on the tax relations in the non-tax legislation, except for is forbidden:

- regulations on administrative offenses, stipulated by the legislation about administrative offenses;

- regulations on crimes in the sphere of the taxes provided by the penal legislation;

- regulations on priority of the tax liabilities, stipulated by the legislation about bankruptcy;

- regulations on the taxes provided by the customs legislation;

- provisions, stipulated by the legislation about the state fee;

- provisions, stipulated by the legislation about the government budget for the corresponding calendar year;

- provisions, stipulated by the legislation about other obligatory payments in the budget;

- regulations on the taxes provided by investment, concessionary and credit (grant) agreements, and also other international legal acts approved by Majlisi namoyandagon of Majlisi Oli of the Republic of Tajikistan.

5. For foreign states and the governments, the international organizations, diplomatic and consular representations of foreign states and the governments, and their diplomatic and consular workers, and also representative offices of the international organizations, their workers and members of families of the above-named persons, the tax exemptions and other tax benefits provided according to this Code, or provided by the international legal acts recognized by Tajikistan are provided according to the procedures established by the Government of the Republic of Tajikistan.

6. The privileges provided by the international legal acts about prevention of double taxation are not applied to resident of foreign state if this resident is used by other person which is not resident of such state for the purpose of receipt of privileges.

Article 2 (1). Procedure for entry into force of regulatory legal acts of the Republic of Tajikistan in the tax sphere

1. The laws establishing the new taxes worsening situation of taxpayers and (or) establishing responsibility for the tax offenses determining new obligations of taxpayers and other participants of the relations regulated by the tax legislation have no retroactive force.

2. The retroactive effect can be given to the acts of the tax legislation excluding or mitigating responsibility or the obligation for violation of the tax legislation, or providing additional guarantees for protection of the rights of taxpayers, tax agents and their representatives in compliance by the legislation of the Republic of Tajikistan.

3. The regulatory legal act establishing or strengthening legal responsibility in the tax sphere, new taxes or worsening situation of the taxpayer becomes effective in month later, its official publication if the regulatory legal act does not provide other.

4. In case of availability of ambiguities and (or) contradictions between provisions of this Code or lack of necessary provisions (gaps) for regulation of the tax relations, tax and (or) judicial authorities make the decision for benefit of the taxpayer.

Note: The ambiguity and (or) contradictions between provisions of this Code is understood as discrepancy of regulations and (or) availability of two or several provisions contradicting each other in sense and content.

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