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Ministry of Justice

Republic of Tajikistan 

On January 7, 2021 No. 1

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of December 31, 2020 No. 670

About the Procedure for provision of tax and customs privileges

According to article 14 of the Constitutional law of the Republic of Tajikistan "About the Government of the Republic of Tajikistan" and article 3 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:

1. Approve the Procedure for provision of tax and customs privileges it (is applied).

2. To the ministries and departments to take necessary measures for providing requirements of the Procedure for provision of tax and customs privileges and for the purpose of information collection, provided in this Procedure, to bring the industry regulatory legal acts into accord with it.

Prime Minister of the Republic of Tajikistan

Emomalii Rahmon

Appendix

to the Order of the Government of the Republic of Tajikistan of December 31, 2020 No. 670

Procedure for provision of tax and customs privileges

1. General provisions

1. The procedure for provision of tax and customs privileges (further - the Procedure) determines and regulates object, the purpose and requirements for provision of privileges, and also assessment and control of efficiency of the provided and (or) provided privileges.

2. The basic concepts used according to the procedure:

- privileges (tax expenses) - the privileges provided to taxpayers according to the legislation including provision of possibility of failure to pay or tax payment and charges in smaller size or in later time;

- the provided privileges - the privileges established within tax and customs codes, investment agreements and the Law of the Republic of Tajikistan on the Government budget of the Republic of Tajikistan for financial year;

- the provided privileges - the privileges provided at the initiative of authorized industry bodies and (or) other subjects;

- efficiency of privileges - assessment of results of application of privileges in the course of financial and economic activities of taxpayers;

- authorized body - the state body conducting tax policy;

- industry authorized bodies - the state bodies of the Republic of Tajikistan authorized according to the corresponding regulatory legal acts to estimate efficiency of privileges.

2. Purposes of provision of privileges

3. Main objectives of provision of privileges are:

- ensuring financial and economic interest of taxpayers in development and expansion of types of activity, priority industries;

- creation of new workplaces, increase in the salary fund, stimulation and improvement of social level of workers;

- creation of favorable economic conditions for development of production and investment attraction;

- state support of entrepreneurship in the solution of tasks of social nature.

4. The authorized body carries out final efficiency evaluation of privileges based on assessment provided by tax, customs and industry authorized bodies if the level of efficiency of privileges is equal to one or several.

5. The efficiency evaluation of the operating legislative privileges is carried out by tax, customs and industry authorized bodies according to Procedure.

6. The projects of regulatory legal acts containing privileges are subject to consideration by authorized industry body or the initiating subject according to Procedure.

7. In case of refusal the industry ministries, departments and (or) subjects of their initiative and (or) concerning which are established privileges, from provision of information on efficiency of privileges (reasons for positive influence of privileges) (are provided), the authorized body in accordance with the established procedure represents to the Government of the Republic of Tajikistan (the industry ministries and departments) of the conclusion for cancellation (variation) of such privileges.

3. Types of privileges and requirement to their provision

8. Privileges are provided based on the legislation of the Republic of Tajikistan with observance of requirements of the Procedure.

9. For the purpose of realization of the Procedure for privilege are subdivided into the following types:

- withdrawal from the taxation of separate elements of the taxation object;

- exemption of taxes and customs payments (complete, partial or at the scheduled time);

- decrease in tax rates and customs duty;

- other types of privileges, stipulated by the legislation.

10. Assessment of privileges is carried out on the corresponding taxes within at least 12 months following in a row if other cases are not established by Procedure.

11. If the level of efficiency evaluation of privileges estimated according to Item 5 of appendix 9 to the Procedure constitutes the size less unit, then privileges are considered as inefficient.

12. If the level of efficiency evaluation of privileges estimated according to Item 5 of appendix 9 to the Procedure is equal to one or several units, then privileges are estimated effective.

13. Provision of inefficient or individualized privileges (except for the privileges provided within the investment agreement) is forbidden if the legislation does not establish other procedure.

14. The efficiency evaluation of the privileges provided (provided) under investment agreements is performed according to the conditions provided in investment agreements with observance of the Procedure by authorized state bodies in the field of investments which results are represented to authorized body. If when carrying out final assessment, privilege are estimated inefficient or in case of non-compliance with conditions and requirements of the investment agreement, the authorized body for cancellation (variation) or prolongation of effective period of the investment agreement represents the conclusion to the Government of the Republic of Tajikistan (authorized state body in the field of investments).

4. Organization of process of efficiency evaluation of privileges

15. The efficiency evaluation of privileges is made in three stages:

- the first stage - is carried out accounting (inventory count) of privileges, the register of the provided privileges in form according to appendix 1 to the Procedure is constituted. In case of introduction of new privileges, the termination of privileges or change of the operating privileges, corresponding changes are entered in the register. Maintaining the register of the provided privileges is performed by authorized body;

- the second stage - authorized body determines the amount of taxes and payments which did not arrive (do not come) to the budget in connection with provision of privileges based on efficiency evaluation of the privileges provided by tax and customs authorities;

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