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of June 18, 1999 No. 242

About approval of the Instruction about procedure for calculation and tax discharge from owners of vehicles

According to Item 10 of article 4 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:

Approve the enclosed Instruction "About procedure for calculation and tax discharge from owners of vehicles".


Prime Minister

Republic of Tajikistan E.Rakhmonov

Approved by the Order of the Government of the Republic of Tajikistan of June 18, 1999 No. 242

The instruction about procedure for calculation and tax discharge from owners of vehicles

I. Taxpayers

1. Any persons (legal and physical) owning the vehicles which are subject to registration in the Republic of Tajikistan are taxpayers from owners of vehicles (article 267 of the Tax Code of the Republic of Tajikistan, further in brackets only numbers of articles of this Code are specified).

II. Object and tax rates

2. Following types of vehicles: motorcycles, motor scooters, cars, buses and cargo vehicles are the taxation objects (268).

3. Tax rates from owners of vehicles are differentiated by types of vehicles and per each horsepower of engine capacity a year constitute (270):

¦Наименование объектов налогообложения¦Размер  налога  в процентах к ¦
¦                                     ¦не облагаемому  налогом мини- ¦
¦                                     ¦муму дохода                   ¦
¦Мотоциклы и мотороллеры              ¦1,0 процент                   ¦
¦Легковые автомобили                  ¦2,0 процента                  ¦
¦Автобусы (до 12 мест)                ¦2,5 процента                  ¦
¦Автобусы (на 13  до 30 мест)         ¦3,0 процента                  ¦
¦Автобусы (свыше 30 мест)             ¦3,5 процента                  ¦
¦Грузовики и  прочие  автотранспортные¦                              ¦
¦средства грузоподъемностью до 10 тонн¦4,0 процента                  ¦
¦Грузовики (грузоподъемностью свыше 10¦                              ¦
¦тонн до 20 тонн)                     ¦4,5 процента                  ¦
¦Грузовики (грузоподъемностью свыше 20¦                              ¦
¦тонн до 40 тонн)                     ¦5,0 процента                  ¦
¦Грузовики (грузоподъемностью свыше 40¦                              ¦
¦тонн)                                ¦5,5 процента                  ¦

Example: brand car Volga GAZ-2410 with an engine capacity of 100 horsepowers: in case of free minimum of the income in 2000 of rubl the tax amount constitutes 4000 rubl (2% of 2000 = 40 x 100 = 4000 rubl).

III. Tax payment procedure

4. The tax is subject to payment in the budget in the same terms which are established for passing of registration, re-registration or annual technical inspection of motor transport (271-1).

5. In case of re-registration of vehicles the tax is not paid if it was paid by the former owner for this year (271-1).

6. Without tax discharge production of evidence (i.e. copies of receipts on the tax discharge) registration, re-registration and technical inspection of vehicles are not made (271-2).

The state automobile inspection of the Ministry of Internal Affairs of the Republic of Tajikistan shall demand from owners of vehicles of the tax discharge if the evidence of payment is not produced (271-3).

IV. Exemptions of tax

7. Are exempted from the taxation:

a) machines and mechanisms on caterpillar to the course;

b) combine and special harvesters with the engine;

c) the buses and trolleybuses used by the companies of motor transport public for transportation of passengers in the cities;

d) the microcars and hand-operated cars belonging to disabled people (269).

V. Procedure for reflection in financial accounting of transactions on charge and the tax discharge

8. When charging tax amount are reflected in financial accounting as follows:

Dt accounts No. 80 - Kt accounts No. 68

9. In case of payment of tax amount are reflected in financial accounting as follows:

Dt accounts No. 68 - Kt accounts No. 50 or 51.

VI. Responsibility of taxpayers and control of the tax discharge

10. Taxpayers, tax agents, their representatives and officials, and also the staff of tax authorities bear responsibility according to the Tax Code and other current legislation of the Republic of Tajikistan for improper execution of requirements of the tax legislation of the Republic of Tajikistan.

11. Tax authorities bear complete and sole responsibility for implementation of tax control over legal entities and physical persons, check of timeliness of tax payment and for all other aspects of implementation of the taxation and taxation, except as specified, in which such responsibility is conferred by the Tax Code of the Republic of Tajikistan on other bodies (29-1).

12. This instruction becomes effective since January 1, 1999.


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