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Ministry of Justice

Republic of Tajikistan 

On December 30, 2021 No. 57

TAX CODE OF THE REPUBLIC OF TAJIKISTAN

of December 23, 2021 No. 1844

(as amended of the Law of the Republic of Tajikistan of 18.03.2022 No. 1867)

Accepted by the Resolution of Majlisi namoyandagon of Majlisi Oli of the Republic of Tajikistan of November 3, 2021, No. 549

Approved by the Resolution of Majlisi milli of Majlisi Oli of the Republic of Tajikistan of December 17, 2021, No. 217

This Code determines organizational, legal and economic basis by establishment, change, cancellation, calculation and tax payment, accomplishment of the tax liabilities and is directed to forming, development and stimulation of economic activity.

Part I. General part

Section I. General provisions, principles, subjects of the tax relations, system of the taxation, right and obligation of the taxpayer

Chapter 1. General provisions

Article 1. Tax legislation of the Republic of Tajikistan and sphere of its action

1. The tax legislation of the Republic of Tajikistan (further - the tax legislation) is based on the Constitution of the Republic of Tajikistan and consists of of this Code, other regulatory legal acts of the Republic of Tajikistan, and also the international legal acts recognized by Tajikistan, governing the tax relations.

2. The taxation is performed according to the tax legislation existing at the time of emergence of the tax liabilities if this article does not provide other provisions.

3. 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 this Code does not provide other.

4. The relations on payment 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.

5. The relations on payment of the state fee and others obligatory platyozhy in the budget are regulated by the relevant laws and this Code.

6. Contradictions between provisions of this Code and other regulatory legal acts of one level are permitted according to provisions of the Law of the Republic of Tajikistan "About regulatory legal acts".

7. The acts of the tax legislation 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.

8. The acts of the tax legislation excluding or mitigating responsibility and (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 are given retroactive effect.

9. In the presence of ambiguity (different interpretation of regulations) and (or) availability of two or more provisions and (or) contradictions between provisions of this Code and (or) lack (insufficiency) of necessary provisions for regulation of the tax relations tax and (or) judicial authorities make the decision in interests (advantage) of the taxpayer.

10. Inclusion of the regulations governing the tax relations in other legal acts, except for provisions is forbidden:

1) about administrative offenses, stipulated by the legislation about administrative offenses;

2) about crimes in the sphere of the taxes provided by the penal legislation;

3) about priority of the tax liabilities, stipulated by the legislation about bankruptcy;

4) about the taxes provided by the customs legislation;

5) stipulated by the legislation about the state fee;

6) stipulated by the legislation about other obligatory payments in the budget;

7) provided by the Law of the Republic of Tajikistan on the Government budget of the Republic of Tajikistan for the corresponding financial year;

8) about the taxes provided by investment, concessionary and credit (grant) agreements, and also other international legal acts with the foreign states or the international organizations approved by Majlisi namoyandagon of Majlisi Oli of the Republic of Tajikistan.

11. 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, tax exemption and application of other tax benefits provided according to this Code, or provided by the international legal acts recognized by Tajikistan are provided according to the procedure, established by the Government of the Republic of Tajikistan.

12. The resident of foreign state with which the Republic of Tajikistan signed the international agreement about avoidance of double taxation has the right to application of such agreement only if the main (final) owner of this person is person or persons - residents of this foreign state for the purposes of the agreement and also if one of the following conditions is executed:

1) the main block of shares or other shares of participation of person is regularly on sale on the stock exchange in this foreign state;

2) both following conditions are satisfied:

a) person performs vigorous activity in this foreign country by means of the employees and constructions in this country;

b) income of person from sources in the Republic of Tajikistan gained by it are connected with active transactions of person in this foreign state;

3) restriction of privileges is provided in the agreement or there are other provisions preventing abuse of this agreement.

Article 2. The basic concepts used in this Code

In this Code the following basic concepts are used:

1) tax administration - set of the measures performed by tax authority with observance of requirements of this Code and other regulatory legal acts aimed at providing application of the regulatory legal acts governing the tax relations, the state fee and obligatory payments in the budget;

2) special tax regime - the special procedure for the taxation established for separate groups of taxpayers, providing the simplified methods and methods of calculation and payment of separate types of tax, and also submission of tax statements;

3) general tax regime - procedure for calculation and payment of the nation-wide and local taxes established by this Code, except for special tax regimes;

4) assets - the resources which are at the disposal or under control of physical persons and legal entities from which receipt of economic benefit is expected, having measure of value. In particular, property (other tangible and intangible assets), the cash funds or property rights making the total amount of the main and current assets (funds) of person, any value belonging to person, the accounting category including the cost of own property of the subject, and also the including means and inventories intended for payment (repayment) of debt (obligations);

5) fixed assets - the assets which are at the same time answering to the following conditions:

a) term of their operation more than one year;

b) are used as means (tool) of work in case of production of goods (performance of works, rendering services) or for managerial needs;

c) the cost of each unit of such assets shall correspond to the limits set by the legislation on financial accounting;

d) are subject to depreciation;

6) tax debt - the estimated (added) amounts of taxes, the added percent and the imposed penalties recognized by the taxpayer but not paid in the established and (or) changed term, in the budget;

7) prizes - the any kinds of the income, remunerations and benefits in natural and monetary value received by taxpayers at tenders, competitions (Olympic Games), festivals on lotteries, on draws, including draws on deposits and debt securities;

8) grant - the money and (or) other property provided on non-paid and irretrievable basis for achievement of particular purposes, issued from the following sources:

a) foreign states (governments of foreign states), international organizations, physical persons and legal entities to the Republic of Tajikistan and Government of the Republic of Tajikistan;

b) physical persons and legal entities, to the relevant state bodies for disaster recovery or the solution of social tasks;

c) the international and foreign organizations, foreign non-governmental public organizations and funds which activities carry charitable and (or) international nature and does not contradict the Constitution of the Republic of Tajikistan - to the Republic of Tajikistan, the Government of the Republic of Tajikistan, physical persons and legal entities of the Republic of Tajikistan;

9) the foreign income - any income gained from sources outside the Republic of Tajikistan;

10) the digital signature of the taxpayer - special cryptographic instrument for ensuring of authenticity, integrity and authorship of electronic documents;

11) the electronic taxpayer - the taxpayer interacting with tax authorities electronically on the basis of the agreement with use and recognition of the digital signature signed with them in case of exchange of electronic documents through private office of the taxpayer;

12) work - activities which results have material expression, including construction, installation and repair work, scientific research, developmental and project developments;

13) dividends - any distribution of means or property of the legal entity between its shareholders (participants), including:

a) income gained by the shareholder (participant) from legal person issuer in case of distribution of the annual profit remaining after the taxation. If the relevant decision is made on target use of these fees in funds according to the established regulations and its target use is provided, this net profit is not subject to the taxation;

b) income gained by the shareholder (participant) from distribution of money or property according to the procedure of the redemption by legal person issuer of the shares (share) and income gained by the shareholder (participant) from the Section of property in case of liquidation of the legal entity behind minus (in both cases) the property value (shares, share) contributed by the founder (participant) as contribution (share) to the authorized capital;

c) the income gained by the shareholder (participant), masked under other platyozh;

d) the cost of any asset, service or the debt remitted by the legal entity for benefit of the shareholder (participant) or face tied with the shareholder (participant) is considered as the act of the actual income distribution;

14) the humanitarian assistance - goods (works, services), provided gratuitously to the Republic of Tajikistan, directed from the foreign countries and the international organizations for the prevention and elimination of consequences of emergency situations of military, ecological, natural, technogenic and other nature and improvement of living conditions and life of the population;

15) the homestead parcels of land - the parcels of land of settlements allocated to physical persons according to the regulations established by the Land code of the Republic of Tajikistan;

16) source of payment of the income of the taxpayer - the organization or physical person from which (at the expense of which) the taxpayer gains income;

17) the bad debt - the amount which is due to the taxpayer, but which the taxpayer is not able to receive completely because of insolvency or liquidation of the debtor, or possibility of its obtaining from the debtor or the third party is improbable and according to International accounting standards is reflected in financial accounting of the taxpayer as written off. Anyway the debt which is considered hopeless on financial accounts of the taxpayer and for which repayment any payment on bank settlement and treasury accounts within three years since the moment when such payment be made and or irrespective of other circumstances was not made is considered bad debt, the taxpayer was liquidated;

18) the location of separate division of the legal entity - the place of implementation by this legal entity of activities through the separate division (the place of the actual finding of separate division);

19) agricultural products - initial result (product) of cultivation of crops, animal and other biological assets which is not subjected to further industrial conversion;

20) industrial conversion of agricultural products - the technological transactions connected with production of finished goods from agricultural raw materials which underwent primary conversion. For payers of the single tax as industrial conversion of agricultural products are not considered:

a) transactions on preparation of agricultural products for sale (sorting and packaging);

b) combination of various agricultural products which trademark does not change;

c) slaughter and cutting of the cattle;

d) cleaning and drying of grain, the grain and commercial crops (except cotton) accepted in initial weight;

e) preparation of seeds of agricultural products under natural conditions;

e) drying of vegetable and fruit crops, fumigating by sulfur under natural conditions;

21) goods - any material property (for the purposes of the value added tax the goods do not count money, the earth and (or) products which are transported by means of wires (except for electrical energy), cables, radio receivers, optics either others electromagnetic, or similar technical systems);

22) the credit financial institution - the credit institution and Islamic credit institution performing based on the license of National Bank of Tajikistan activities, stipulated by the legislation the Republic of Tajikistan;

23) credit institutions - legal entities (banks, extra banking credit institutions, including the microfinancial organizations) performing all or separate banking activities based on the license of National Bank of Tajikistan stipulated by the legislation the Republic of Tajikistan;

24) the commodity nomenclature of foreign economic activity - the system of codes of commodity classification accepted according to harmonized commodity description and coding system;

25) royalty - payment for:

a) right to use by natural resources in the course of mining and (or) conversion of technogenic educations;

b) use of copyright, software, patents, drawings, models, trademarks or other industrial, or intellectual property, or right to use transfer to other persons;

c) use of the industrial, trading or research equipment, or right to use transfer to other persons;

d) application of know-how;

e) use of movies, videos, sound recordings or other means of record, or right to use transfer to other persons;

e) rendering additional and auxiliary technical assistance in connection with the rights provided by this Item;

26) entertainment expenses - expenses on acceptance and servicing of any persons, including the expenses performed for the purpose of establishment or maintenance of mutual cooperation and also the participants who arrived to meeting of the Board of Directors, audit committee, shareholder meeting. Expenses on holding formal reception for specified persons, their buffet (fourchette) servicing belong to entertainment expenses during negotiations;

27) services - any activities for remuneration, money, and also non-paid services which are not delivery of goods, performance of works which includes including:

a) trading activity;

b) financial services;

c) transfer to lease of material and non-material property;

d) the product transmitted by means of transmitters, cables, radio receivers, optics or other electromagnetic systems, or similar technical systems;

28) financial services (for the purposes of the value added tax) - services of credit institution, Islamic credit institution and other organizations for the list approved by National Bank of Tajikistan in coordination with the Ministry of Finance of the Republic of Tajikistan and authorized state body;

29) the electronic document - the document in the established electronic format constituted, transferred, ciphered and certified by the digital signature, which is valid the reporting after its acceptance and confirmation of reliability;

30) insurance payment (insurance indemnity, insurance sum) - the amount paid by insurance company to insured person on property insurance and liability insurance in damage covering owing to insured events;

31) activities for production of goods - business activity, income from which is gained from production and the sales of goods (material property) made by the entrepreneur from own raw materials;

32) the tax debt recognized by the taxpayer - not extinguished amount of the tax liability, certain (added) in the following form:

a) the taxpayer in the tax statements;

b) in the decision on provision of delay on tax payment;

c) in the decision of tax authority to order of tax audit obtained by the taxpayer if the tax amount is not challenged;

d) the become effective judgment;

33) indirect tax - tax (the value added tax, the excise tax and the sales tax of aluminum primary) which amount is levied by the taxpayer at the consumer or the taxpayer has the right to collection for payment in the budget by inclusion of this tax in selling price of goods, works and services;

34) delivery of goods - assignment of rights of property on goods, including sale, exchange or donation, transfer it is non-paid or with partial payment, salary payment and other platyozh in natural form, and also transfer to the pawnbroker of the property rights to the goods placed in pledge;

Offshore (preferential) zones - the states and (or) the territories which represent to taxpayers (foreign physical persons and legal entities) the preferential tax treatment do not open 35) and represent data on financial and other property transactions;

36) electronic base - set of the protected electronic data used for determination of the correct accounting of turnover of goods and products of taxpayers and sources of the taxation. The procedure for its maintaining is determined by authorized state body;

37) transaction on revaluation of foreign currency, precious metals and stones - the transaction performed for the purpose of regulation of the corresponding balance statement of the organization (the company, organization), irrespective of her desire, in communication by change in the exchange rate of national currency in relation to foreign currency, precious metals and stones also belongs either to the income, or to expenses of the organization depending on its positive or negative resulting effect (final difference between the income and expense of revaluation);

38) control and cash devices - electronic devices with fiscal memory and devices of data transmission which fix and store in the memory fiscal information on settlement by cash, bank payment cards and other forms of electronic payments in case of sales of goods, performance of works and services write down and store in the memory and provide its direct provision in tax authorities through operators (online);

39) virtual cash desk - the software or packet which contains information on cash and non-cash payments with consumers in points of wholesale trade (servicing) and has opportunity to be connected to the fiscal module, prepares and supports fiscal documents, transfers fiscal documents in real time, carries out fiscal data for the operator, prints fiscal data or transfers them in electronic form to tax authority;

40) tax year - the period corresponding to calendar year, proceeding from January 1 to December 31;

41) Council of the pre-judicial dispute resolution - consultative body of pre-judicial consideration of tax disputes between the taxpayer and tax authority;

42) the tax consultant - person rendering consulting services in calculation and tax payment, duties, others platyozhy and to submission of tax reports (declarations) and also on protection of the rights and legitimate interests of taxpayers;

43) tax risk - probability of failure to carry out or incomplete execution of the tax liabilities by the taxpayer;

44) percent - any amount expressed in the form of percent, discounts, bonuses and other money, and also remuneration for use of money, paid at the same time or periodically including penalty for failure to pay taxes in time;

45) the owner (final the receiver of benefit) - one or several physical persons or legal entities which directly or indirectly are owners of property;

46) the authorized capital - set of financial money (shares, shares) founders (participants) created for creation of the legal entity and ensuring its activities;

47) the irresponsible taxpayer - the taxpayer who is not fulfilling the tax liabilities according to the tax legislation;

48) the responsible taxpayer - the taxpayer providing execution of the tax liabilities according to the tax legislation, who is not included in the list of irresponsible taxpayers;

49) the transfer price - the price created between the interconnected persons, and (or) distinguished from market price of transactions between independent parties when implementing cross-border transactions;

50) the electronic fiscal check (the electronic settlement document) - the form of the settlement document for transactions in format of electronic payments which has obligatory details of the check of the cash device for goods (works, services), including digital value of bar code of goods and (or) may contain quick response code;

51) the electronic invoice - the document issued with use of any electronic channels without or with the digital signature, represented by electronic data exchange. The specified document with appendix of the electronic copy of the paper invoice is transferred by means of private office of the taxpayer or any electronic network who creates reliable basis for check between the invoice and delivery of goods (performance of works and rendering services);

52) keshbek - kind of encouragement which returns in case of payment of cost of goods, performance of works and services by means of non-cash payment (including means of electronic payments, bank payment cards and e-wallets) in certain percent from paid amount, or fixed amount the credit financial institution and (or) the seller to the buyer;

53) the bank account - accounts of taxpayers, except for deposit (savings) accounts of the physical persons opened in the credit financial institutions for the purposes of of this Code;

54) electronic means of payment - means and (or) methods which purpose is money transfer within the used types of non-cash payments with use of information and communication technologies, electronic media of information, including bank payment cards and other technical equipment, with and without opening of bank accounts to taxpayers, allowing the taxpayer to develop and confirm the payment order;

55) the challenged (disputable) debt - tax debt with which the taxpayer does not agree also in the procedure established by the legislation made the written complaint in higher tax authority, Council of the pre-judicial dispute resolution, court or other relevant organ (before consideration and receipt of the answer by results of the claim);

56) functional currency - currency, distinguishable from national currency.

Article 3. Procedure for establishment, release, change and cancellation of tax

1. Establishment, release, change and cancellation of tax is performed by introduction of amendments and amendments to this Code and (or) in the legal acts provided by part 10 of Article of 1 of this Code.

2. Projects of regulatory legal acts on modification and amendments in the tax legislation, tax exemption, are represented in accordance with the established procedure by authorized state body in the sphere of finance.

3. In case of establishment of taxes the taxpayer, tax benefits and all elements of the taxation shall be determined.

Article 4. Procedure for calculation of the terms established by the tax legislation

1. The terms established by the tax legislation are determined calendar date, or will be made by specifying on action which shall be made after period of time which is estimated for years, quarters, months or days.

2. The day following calendar date or event which shall come is considered the beginning of calculation of the term established by the tax legislation.

3. The term estimated for years expires in the corresponding month and number of the last year of term. At the same time any period of time consisting of twelve consecutive months other than calendar year is recognized year.

4. The term estimated quarters expires in the corresponding day of the last month of term. At the same time, quarter equals to three calendar months, and counting is conducted since the beginning of calendar year.

5. The term estimated for months expires in the last day of the corresponding month.

6. The terms estimated in the days are estimated in the calendar days if in this Code days are not estimated in the working days. Day which according to the legislation is not recognized in the output or non-working day is considered the working day.

7. If the last day of term falls on day which is considered day off or non-working day of the termination of term the working day following this day off or in the non-working day is considered.

8. Action for which making the fixed term, can be executed till 24 o'clock the last day of term.

9. Term is not considered expired if documents (reports) were handed over in the organization of communication, and (or) money, the relevant payment documents were handed over in the credit financial institutions till 24 o'clock the last day of term.

Article 5. Receipt of taxes and their distribution in the budget

1. Taxes are paid in amount and according to the procedure, the subordinate regulatory legal acts established by this Code and adopted on its basis.

2. Customs fees are paid in amount and according to the procedure, the subordinate regulatory legal acts established by the Customs code of the Republic of Tajikistan, this Code and adopted on their basis.

3. Funds from nation-wide taxes are distributed between the republican budget and local budgets according to the Law of the Republic of Tajikistan on the Government budget of the Republic of Tajikistan for the corresponding financial year. Platyozhi on the local taxes arrive in the corresponding local budgets.

4. Ministerial procedures on tax revenues, the state tax and charges, and also customs payments, are performed by the relevant authorized bodies and tax authorities in accordance with the established procedure.

5. Control of process of receipt of the taxes established in the special part of this Code is provided with tax authorities if this Code does not establish other.

Article 6. Application of international treaties of the Republic of Tajikistan on the tax matters

1. Application of international treaties of the Republic of Tajikistan on the tax matters and general legal international tax standards is performed according to the procedure, established by this Code.

2. Provisions of the international treaties regulating questions of avoidance of double taxation and prevention of tax avoidance, one of the parties of which is the Republic of Tajikistan, are applied to tax residents of one or both states which signed such agreement. For this purpose the tax resident is determined according to the agreement.

3. Provisions of part 2 of this Article are not applied to the tax resident of the state with whom the international treaty of the Republic of Tajikistan is signed if the tax resident uses provisions of this international treaty for the benefit of other person who is not the tax resident of that state with whom this international treaty is signed.

4. Person having the actual right to the income paid by the legal entity person who has the right independently to use and dispose of this income, or person for the benefit of whom the other person is competent to dispose of such income is recognized. At the same time does not matter, there was this right owing to direct and (or) indirect participation in this legal entity, or control over it, or owing to other circumstances.

5. According to the procedure, established by part 4 of this Article, the actual right to the income of person performing the activities without formation of legal entity is determined.

6. In case of determination of person having the actual right to the income the functions which are carried out by persons specified in part 4 of this Article and also the risks accepted by them are considered.

7. The foreign person is not recognized having the actual right to the income from sources in the Republic of Tajikistan if it has limited powers according to the order this income, performs concerning the specified income mediatorial functions for the benefit of the other person, and without assuming any financial risks, directly or indirectly pays such income (fully or partially) to the other person.

8. In case of payment of the income from sources in the Republic of Tajikistan to the foreign person who does not have the actual right to such income if person having the actual right to such income (their part), the taxation of the paid income is known it is made in the following procedure:

1) if person having the actual right to the paid income (their part) is tax resident of the Republic of Tajikistan, the taxation of the paid income (its part) is made according to provisions of this Code concerning tax residents of the Republic of Tajikistan. At the same time the payer does not hold tax at payment source concerning the paid income (their part) on condition of the notification it tax authority in the place of accounting. The procedure for such notification is determined by the state authorized body;

2) if person having the actual right to the paid income (their part) is tax resident of the state (jurisdiction) with whom there is existing international agreement of the Republic of Tajikistan on the tax matters, in this case provisions of the specified international agreement are applied to the taxation of the paid income (their part).

3) if person having the actual right to the income (or its parts), is tax resident of the state (jurisdiction) which does not have the international agreement on the tax matters with the Republic of Tajikistan, income assessment (or its parts) received by the nonresident is performed according to provisions of this Code.

9. The specified rules are applied under condition if the place of permanent finding of person to which the income and which has no actual right to this income are paid is the state (jurisdiction) with which there is existing international agreement of the Republic of Tajikistan on the tax matters.

10. If the payer does not know person having the actual right to the income (or its part), the taxation of such income (or its parts) is performed according to the provisions of this Code determined concerning nonresidents.

11. The competent authority of the Republic of Tajikistan determined in the international agreement, having the right to send inquiry to competent authority of foreign state for assistance performed by the taxpayer of foreign state of the tax liability which is not performed in the Republic of Tajikistan.

12. Provisions of parts 4-11 of this Article are applied for the purpose of determination of person having the actual right to the income from payment source according to the international treaty.

Chapter 2. Principles of the taxation

Article 7. Principles of the taxation

The taxation is based on the principles of legality, obligation, justification of the taxation and cooperation of tax authorities with the taxpayer, justice, unities of the taxation system and transparency.

Article 8. Principle of legality

1. The tax is established according to this Code and regulations of the tax legislation cannot contradict the principles established by this Code.

2. To anybody the obligation cannot be assigned to pay the tax which is not provided by this Code, or established with violation of its regulations.

Article 9. Principle of obligation

All subjects of tax legal relationship shall pay the taxes established by this Code and respect the rules of the tax legislation.

Article 10. Principle of justification of the taxation and cooperation of tax authorities with the taxpayer

1. Justification of the taxation means establishment in the tax legislation of the Republic of Tajikistan of all elements of tax, the taxpayer, tax benefits, about, execution and the termination of the tax liabilities.

2. Within the tax relations tax authorities shall cooperate with the taxpayer for the purpose of ensuring execution of the tax legislation of the Republic of Tajikistan. At the same time tax authorities have no right to create artificial obstacles of legal activities of the taxpayer, and the taxpayer shall render assistance to tax authorities for execution of the powers.

Article 11. Concept of justice

1. The taxation in the Republic of Tajikistan is general, and all taxpayers pay taxes in proportion to the income and property.

2. It is forbidden to establish graduated tax rates, tax benefits or other benefits depending on pattern of ownership, financing source, and also to establish the taxes interfering realization by citizens of the constitutional rights.

Article 12. Principle of unity of the taxation system

1. The taxation system is single in all territory of the Republic of Tajikistan.

2. Establishment of the taxes breaking common economic space of the Republic of Tajikistan, in particular, directly or indirectly the limiting free movement of goods (services) or financial resources in the territory of the Republic of Tajikistan is not allowed.

Article 13. Principle of transparency

1. The regulatory legal acts governing tax legal relations are subject to obligatory publication.

2. The regulatory legal acts governing tax legal relations which are officially not published have no legal force.

Chapter 3. The subjects of the tax relations and other concepts used in this Code

Article 14. Subjects of the tax relations

1. Subjects of the tax relations are the persons who directly or indirectly are participating in the tax relations, having the rights and obligations, actions or failure to act whom leads to emergence of the tax liabilities.

2. Residents of the Republic of Tajikistan for the purpose of the taxation are recognized:

1) if the physical person was in the territory of the Republic of Tajikistan during the period or the periods in total exceeding 182 days in any 12-month period which is beginning or coming to an end current calendar year it is considered resident of the Republic of Tajikistan (further - resident) the current calendar year, but taking into account the following:

a) the physical person which is resident current calendar year, but was not resident of the Republic of Tajikistan within the previous calendar year, is considered as the resident in the current tax period only for the period beginning from the first day when person physically was present at the Republic of Tajikistan;

b) the physical person which is resident of the Republic of Tajikistan current calendar year, but is not resident in subsequent tax period, it is considered resident for the current tax period only for the period which is coming to an end the last day when person physically was present at the Republic of Tajikistan;

2) the citizen of the Republic of Tajikistan who was within calendar year in public service of the Republic of Tajikistan outside the Republic of Tajikistan is considered resident current calendar year, irrespective of duration of such service;

3) the physical persons who are citizens of the Republic of Tajikistan;

4) the physical persons who submitted the application for receipt of citizenship of the Republic of Tajikistan or for permission to permanent residence in the Republic of Tajikistan without receipt of citizenship of the Republic of Tajikistan irrespective of the term of their stay in the Republic of Tajikistan, are recognized residents if person has no permanent residence outside the Republic of Tajikistan.

3. The physical person which is not resident according to this article is considered the nonresident of the Republic of Tajikistan.

4. The citizen of foreign state is not considered the resident of the Republic of Tajikistan irrespective of the term of its stay in the territory of the Republic of Tajikistan if it is person with the diplomatic or consular status (or the family member), either the employee of the international organization, or person which is in public service of foreign state (or the member of the family of such person).

5. Resident status and the nonresident concerning physical person it is determined for each calendar year.

6. The physical person recognized by the nonresident shall provide to the tax agent or tax authority in the place of stay (residence) no later than the date of receipt of the income or date of submission of tax statements the document confirming resident status in foreign state of this person or stateless person and the notarized translation into state language of the identity document (passport).

7. The individual entrepreneur - the physical person performing business activity without formation of legal entity on the basis of the patent or the certificate.

8. The legal entity can be the resident and the nonresident:

1) the legal entity - the resident - the legal entity is recognized resident if it is created according to the legislation of the Republic of Tajikistan and (or) its main governing body (governing body, governing body) is in the territory of the Republic of Tajikistan;

2) the legal entity - the nonresident - the legal entity founded according to the foreign legislation is considered in the Republic of Tajikistan as the legal entity even if it is not legal entity according to the legislation of the state in which it is created.

9. The branch and representation of the legal entity - separate division of the legal entity, regardless of its inclusion in constituent documents or other documents of the legal entity in general shall answer the following conditions:

1) perform business or not business activity;

2) have territorial and (or) property isolation from the legal entity;

The established posts created for the term of more than one calendar month and (or) the personnel connected with the organization or this division the relations regulated by the Labor code of the Republic of Tajikistan have 3).

10. The taxpayer - the physical person, the individual entrepreneur, the legal entity, branches and their representations performing economic activity irrespective of form of business, type of activity, subordination and pattern of ownership, or the taxation object to whom the obligation on tax payment, the state fees and charges is assigned by the tax legislation.

11. State bodies - the component of the state apparatus performing state powers of authority with the corresponding forms of business according to the competence and structure established by regulatory legal acts:

1) authorized state body in the field of finance - the central executive body which provides conducting single state policy and normative legal regulation of financial, budget, tax and other activities, coordinating activities of executive bodies of the government for accomplishment and observance of the tax legislation, accounting of timely receipt of taxes, duties and others obligatory platyozhy from taxpayers in the government budget and the state funds and to management of public finances;

2) authorized state body - the central executive body of the government providing execution and observance of provisions of the tax legislation;

3) authorized bodies - state bodies of the Republic of Tajikistan, except for tax authorities, authorized by the Government of the Republic of Tajikistan to perform calculation and (or) collection of separate taxes and (or) to perform other functions connected with the taxation.

12. The tax agent - the organization or the individual entrepreneur to whom according to this Code the obligation on calculation, deduction and transfer in the relevant budget of the taxes withheld at the taxpayer or at payment source is assigned.

13. The tax agent shall:

1) in full and at the scheduled time to estimate, hold and transfer into the budget withheld from the taxpayer or at payment source, the taxes and other obligatory platyozh provided by this Code and the tax legislation;

To record 2) the income paid to taxpayers and the taxes withheld from them (or at payment source) and transferred into the relevant budgets, to keep separate account on each taxpayer;

To represent 3) to tax authority in the place of the accounting tax statements according to the procedure, established by this Code.

14. Person - any physical person or legal entity, permanent organization, branch or other separate division of the nonresident.

15. The organizations - the legal entities formed according to the legislation of the Republic of Tajikistan (further - the resident organizations), the foreign legal entities created according to the legislation of foreign states including its branches and representations created in the territory of the Republic of Tajikistan, the international organizations (further - the foreign organizations).

Article 15. Business and not business activity

1. Business activity - the independent activities performed by persons on the risk, directed to income acquisition (profits) due to use of property, sales of goods, performance of works or rendering services.

2. Business activity by the size of gross income is subdivided into the following types:

1) small business activity - activities of the individual entrepreneur and legal entity which total income for 12 consecutive (continuous) last calendar months constitutes less than 1 000 000 (one million) somoni;

2) average business activity - activities of the legal entity whose total income for 12 consecutive (continuous) last calendar months constitutes from 1 000 000 (one million) somoni to 25 000 000 (twenty five million) somoni;

3) large business activity - activities of the legal entity whose total income for 12 consecutive (continuous) last calendar months constitutes more than 25 000 000 (twenty five million) somoni.

3. Charity is understood as the activities performed according to the Law of the Republic of Tajikistan "About charity".

4. For the purpose of the taxation rendering any help is not considered charity in the presence of one of the following conditions:

1) person receiving the help assumes obligation of property or non-property nature (except the obligation to use the received means or property for purpose) in the face of, giving such help;

2) the person accepting such help, and person giving such help are considered as the interconnected persons.

5. The following types of activity are not considered as business activity:

1) the activities of public authorities of all levels and self-government institutions of settlements and villages which are directly connected with accomplishment of the state powers assigned to them;

2) charity;

3) religious activities;

4) activities of public organizations;

5) the activities of non-profit organization financed by founders of non-profit organization;

6) accomplishment of work for hire by physical person.

6. For the purposes of the taxation implementation of the following types of activity by physical person, the organization financed by the founder, and (or) non-profit organization is not recognized business activity if such activities are not the main activities of physical person:

1) placement of money in financial credit institutions;

2) transfer to lease of personal and (or) real estate;

3) cession of property in trust management;

4) acquisition (sale) or transfer to other person of share in the authorized capital of the legal entity or his securities;

5) acquisition (sale) or transfer to other person of bonds or any other bills of exchange;

6) acquisition (sale) or transfer to other person of share in equity investment fund and (or) copyright and any similar rights belonging to the seller;

7) the work for hire which is carried out based on the conclusion of agreements of civil nature or without the conclusion of agreements.

7. In that part where persons performing the types of activity specified in part 5 of this Article conduct business activity, business activity of such persons, is subject to the taxation, their assets and activities which are directly connected with implementation of business activity are subject separate (separate from the main activities) to accounting.

8. Activities of the legal entity, being public institution which part of special means is levied in the budget in the amount of and according to the procedure, determined by the legislation are not considered business activity.

Article 16. Work for hire

1. For the purposes of of this Code the concept, "work for hire" means:

1) accomplishment of obligations by physical person within the relations regulated by the civil legislation of the Republic of Tajikistan, the labor law of the Republic of Tajikistan or the legislation of the Republic of Tajikistan on public service;

2) accomplishment by physical person of the obligations which are directly connected with service in armed forces of the Republic of Tajikistan or in law-enforcement and (or) the bodies (organizations) equated to them;

3) work of physical person on executive position at the company or in the organization.

2. The physical person working, working or which will work on hiring within of this Code hereinafter is referred to as as "worker". Person paying the services rendered by such physical person hereinafter is referred to as as "employer", and payment - "salary".

3. For the purposes of of this Code principle place of employment of the worker is the place of employment on which according to the labor law of the Republic of Tajikistan the employer shall keep the service record of the worker.

Article 17. Creation of permanent organization of the nonresident

1. The permanent organization of the nonresident (overseas enterprise or person - the nonresident) in the Republic of Tajikistan (further - permanent organization) if this article does not establish other, is understood as the permanent place of activities through which this foreign person fully or partially performs business activity, including the activities which are carried out through the authorized person.

2. As the permanent place of activities specified regarding 1 this Article are considered:

1) any place of management, branch, department, bureau, office, office, agency, factory, plant, shop, workshop, laboratory;

2) place of implementation of production, conversion, picking, packing and packaging of goods;

3) any place, including shop or the storage facility used as outlet;

4) the places used for construction, the platform for construction works, installation or other places connected with implementation of supervising activities;

5) one of the following places where services through workers are rendered:

a) the place in which more than 90 calendar days services with employees engagement during all continuous twelve-monthly period which comes to an end in this accounting period are provided;

b) any places where installation, operation and use of gambling automatic machines (including prefixes), computer networks and communication channels, attractions is performed.

6) mines, oil or gas wells, or other places for carrying out geological intelligence activities or production of natural resources, pit or platforms for development and production of natural resources;

7) the place of installation of equipment or the constructions used for geological studying (investigation), development, production of natural resources but only if such equipment or constructions are in operation, or are ready for operation during the period exceeding 182 days;

8) any place of implementation of the activities (including control or observation) connected with gas pipelines and other pipelines.

3. The nonresident is also considered the owner of permanent organization in the Republic of Tajikistan if:

1) is made by collection of insurance premiums and (or) performs insurance, or risks reinsurance in the Republic of Tajikistan by proxy of the agent;

2) is agreement party about joint activities (particular partnership) formed according to the legislation of the Republic of Tajikistan and operating in the territory of the Republic of Tajikistan;

3) will organize paid exhibitions in the Republic of Tajikistan and (or) performs delivery (realization) of goods to them;

4) on the basis of contractual relations is given by person authority to represent its interests in the Republic of Tajikistan, to be effective and sign contracts from his name;

5) is authorized by person in the Republic of Tajikistan to store inventories of goods and to perform regular deliveries from his name;

6) founders or the leading faces of legal resident person and the nonresident are the interconnected faces.

4. The nonresident can conduct the activities in the Republic of Tajikistan without formation of the permanent organization specified regarding 1 this Article through person, authorized to act from his name, to make actions according to the conclusion of civil agreements. In that case, the place of activities of such nonresident the place of activities of this authorized person (in cases when this person does not take permanent place for activities implementation, the permanent address of its authorized person is considered such place of activities of the nonresident) is recognized.

5. The affiliated enterprise of legal nonresident person created according to the legislation of the Republic of Tajikistan cannot be considered as permanent organization of the main nonresident company.

6. The registered representative office and (or) branch of overseas enterprise is considered permanent organization of the nonresident.

7. Activities of the foreign legal entity in the Republic of Tajikistan according to provisions of this Article are considered permanent organization from start date of such activities in the Republic of Tajikistan.

8. For the purposes of application of provisions of this Code, in the Republic of Tajikistan, the following dates are considered as start date of activities of the foreign legal entity:

1) date of the conclusion of any agreement on:

a) rendering services in the Republic of Tajikistan;

b) investment of powers on implementation of actions from his name in the Republic of Tajikistan;

c) purchase of goods in the Republic of Tajikistan for use or realization in the territory of the Republic of Tajikistan;

d) purchase of services in the Republic of Tajikistan;

2) signature date of the initial employment contract for the purpose of implementation of activities in the Republic of Tajikistan;

3) date of entry of physical nonresident person into the Republic of Tajikistan as hired employee or hiring of resident by the foreign legal entity by any other method for accomplishment of the terms of the contract specified in Items 1) and 2) to this part.

9. If activities of the foreign legal entity have mobile nature (the construction project is expensive, search of minerals and other mobile types of activity), all project is considered as permanent organization, irrespective of its nature.

10. If according to requirements of this Code the place of activities of the nonresident in the Republic of Tajikistan acknowledged permanent organization of the nonresident, in that case the nonresident prior to such activities undergoes state registration as the taxpayer in the Republic of Tajikistan and is registered in tax authority in the place of activities.

11. Activities of the nonresident according to provisions of this Article irrespective of, it is registered in tax authorities or not, mean creation of permanent organization. The permanent organization of the nonresident for the purposes of the taxation is recognized the Republic of Tajikistan the legal entity and estimates, pays taxes to the budget according to the procedure, established by this Code if other is not provided by this Code. If the permanent organization is not registered in tax authorities, taxes keep at source of payment by the tax agent according to the procedure, established for nonresidents.

12. For the purpose of the taxation provisions of parts 1-11 of this Article are also applied to establishment of availability of permanent foreign organization at resident outside the Republic of Tajikistan, at the same time references in these parts to the nonresident mean the resident, and references to the Republic of Tajikistan mean foreign state.

Article 18. Finance lease (leasing) and leasing organization

1. Transfer to other person of depreciable property based on the agreement of finance lease (leasing) concluded for the term of more than 12 months according to the legislation on finance lease (leasing) is financial leasing if such activities answer at least one of the following conditions:

1) the term of the agreement of finance lease exceeds 75 percent of useful life (useful use) of the transferred property and (or) residual cost of finance lease on the termination of lease term will make less than 25 percent from original cost;

2) after the term of the agreement of finance lease object of finance lease carries over the lessee;

3) after the term of finance lease, the lessee has the right to acquire leased property at the price established by conditions of finance lease;

4) the current discounted value of minimum payment for weight the term of financial leasing exceeds 90 percent of market price of the property transferred on financial leasing;

5) the property transferred to finance lease under the order of the lessee and upon termination of lease term cannot be used by the other person, except the lessee.

2. For the purposes of of this Code leasing represents special type of finance lease in case of which one party (lessor) at the request of other party (leasing recipient) acquires at the third party (seller) in property the property caused by the agreement of leasing and transfers him to the leasing recipient for a fee to ownership and use under the agreement conforming to the requirements established by part of 1 this Article.

3. For the purposes of the income tax according to this Code the leasing recipient who received leased property in ownership and use under the agreement of finance lease (leasing) is buyer of this property. For the purposes of the value added tax finance lease is considered as periodic delivery by which each periodic transfer is partially delivery of goods and partially provision of percent of financial services.

4. For the purposes of this Article the lease term includes additional term to which the lessee has the right to resume lease according to the lease agreement.

Article 19. Investment projects of the Government of the Republic of Tajikistan

1. Investment projects of the Government of the Republic of Tajikistan - the projects provided on the basis of credit (grant) agreements about their financing (realization) between the Republic of Tajikistan (the Government of the Republic of Tajikistan) and foreign states (the governments of foreign states), domestic, foreign and the international financial institutions included in the register of investment projects by the state authorized body in the sphere of investments. This register also joins projects on construction of social constructions which are transferred on a grant basis by physical persons and legal entities to the relevant state body. The procedure for maintaining the register of investment projects according to the offer of authorized state body in coordination with authorized state body in the sphere of finance and authorized state body in the tax sphere affirms as the sphere of investments the Government of the Republic of Tajikistan.

2. Investment projects of the Government of the Republic of Tajikistan are implemented with use of the privileges provided by this Code.

3. The credit (grant) agreements about financing (realization) of investment projects of the Government of the Republic of Tajikistan providing additional tax benefits are subject to approval from Majlisi namoyandagon of Majlisi Oli of the Republic of Tajikistan. Such agreements do not may contain regulations on tax exemption on the income and the social tax of citizens of the Republic of Tajikistan.

4. In case of deterioration in conditions of the taxation for implementation of investment projects of the Government of the Republic of Tajikistan, before completion of such projects in their relation the taxation conditions operating at the time of signing of the relevant agreements are used.

Article 20. Private office of the taxpayer

1. The private office of the taxpayer (further - private office) is the information source posted on the official site, authorized state body. The procedure for its maintaining is established by authorized state body.

2. The private office of each taxpayer is created after registration of the taxpayer in tax authorities.

3. Exchange of information between tax authority and the taxpayer, including the nonresident without and or with formation of legal entity, and also the foreign persons rendering remote services is made only through private office by means of which the taxpayer and tax authority can perform the mutual rights and obligations, except for the separate cases provided by this Code.

4. Logging into the personal account of the taxpayer is performed through the integrated information taxation system by means of the digital signature. The digital signature is issued to the taxpayer by structural division of authorized state body based on its statement.

5. After activation of private office and up to suspension of its activities, the tax authority sends all documents and information to the taxpayer only through private office. In similar procedure the taxpayer sends documents to tax authorities.

6. If in case of the direction the tax authority of the electronic document in private office of the taxpayer receives data on suspension of action of private office of the taxpayer or the termination of use of key of the digital signature, this document goes to the taxpayer in paper form within three working days from the date of receipt of the specified information.

7. The taxpayer who without reasonable excuse does not file the tax declaration or other document electronically through private office of the taxpayer bears responsibility for its written processing.

Article 21. Market prices

1. For the purposes of the taxation as the goods price (work, services) the actual price specified (fixed by the valid documents including the agreement, the receipt, delivery notes) agreement parties is agreed if this article does not provide other. If the specified price of goods (work, service), differs from market price in the cases provided by part 9 of this Article, and the taxpayer does not provide the reasonable reasons of discrepancy of the prices, in case of the taxation of similar transactions market price is used.

2. Market price of goods (work, service) the price which developed on the basis of the demand and supply in the market of identical goods (work, service) (is recognized in case of its absence - uniform) and based on the agreement, concluded in the corresponding market between persons which are not interdependent. The contract between affiliated persons is considered only provided that their interdependence does not influence results of such agreement.

3. Market price of goods (work, service) is determined based on information on the agreements signed in the corresponding market at the time of delivery of these goods (work, service), and in case of that absence - for the next day by the time of realization prior or following the moment of realization of such goods (works, services) on identical (uniform) goods (work, service), including price informations determined by appraisers, fixed prices at the international and other exchanges. If market price is determined with reference to similar goods (work or service), the price is adjusted taking into account distinctions between similar goods (work or service) and the actual goods (work or service).

4. In case of sales of goods (works, services) the prices (rates) on which are regulated according to the legislation of the Republic of Tajikistan for the purpose of the taxation are agreed the specified prices (rates).

5. The market of goods (works, services) the sphere of the address of these goods (work, service) determined for the seller (buyer) in the next territory for the seller (buyer) in the Republic of Tajikistan or beyond its limits of sale (purchase) of goods (work, service) proceeding from possibility of the seller (buyer) is recognized.

6. In the absence of agreements on commodity market (works, services) or deliveries to this market of such goods (works, services) market price of goods (works, services) is determined by identical (uniform) goods (works, services) by the prices created based on the bargains concluded concerning identical (uniform) goods (works, services) in the day next to the moment of sales of goods (works, services) or following the moment of realization of such goods (works, services) or the prices of the last transaction, but no more than for 30 calendar days to or after the moment of realization of such goods (works, services).

7. In case of impossibility of application of provisions of parts 2-6 of this Article market price of goods (works, services) is determined by method of the price of the subsequent realization and method "costs plus".

8. In case of determination of market price of goods (works, services) official sources of information on market prices of goods (works, services), including base of statistical, banking and exchange data, information provided at the request of tax authority by taxpayers, appraisers, experts are used.

9. Tax authorities apply market prices in the following cases if:

1) the agreement is signed between the interconnected persons and their coherence affected results of such agreement;

2) obligations of the parties are fulfilled through exchange of goods (work or services);

3) one of the parties of the agreement in foreign trade is resident of the country with the preferential taxation according to Article 223 of this Code;

4) one of agreement parties uses tax benefits;

5) the price used by agreement parties differs from the official statistical price created in day, the next by the time of sales of goods (works, services) or following behind it, but no more than for 30 calendar days to or after the moment of realization of such goods (works, services) for 30 percent. This provision is applied when comparing retail prices with retail and wholesale prices with wholesale.

10. For the purposes of this Article the following concepts are applied:

1) identical goods - various goods having identical characteristics, in particular physical characteristics, quality, reputation in the market, country of source and the producer;

2) uniform goods - various goods which are not identical, but having similar characteristics and consisting of similar components that allows them to perform the same functions and to be commercially interchangeable;

3) professional dealers are dealers, exchange traders;

4) the period of determination of the price - the period during which average is established (high and low) the delivery price of goods (performance of works and rendering services), necessary for determination of market price;

5) date of transition of the property right to the buyer - date of completion of delivery of goods (works, services) in accordance with the terms of the agreement, in international treaties within long-term agreements from the moment of delivery of goods (works, services) to the buyer, signature date of the agreement on the goods sold on the basis of long-term agreements, date of the conclusion of the credit agreement on services in loan granting, signature date of the agreement on accomplishment of other works and rendering services;

6) exchange of goods - the moment of delivery or replacement of goods (work, service) regulated according to the agreement and confirmed in the form of certain document;

7) information sources - officially the acknowledged sources of information, data of public authorities, authorized bodies of other states and organizations, data provided from agreement parties and also other sources of information;

8) the final consumer - the independent party or the party which does not consist in the special relations with agreement parties and cannot affect economic results of the agreement and does not give goods purchased (works and services) to other subject;

9) the method of determination of the price of the subsequent sale (resale) - means method of determination of market price in case of which the margin received in case of resale between the interconnected persons (the controlled agreement) is compared to the margin received in case of resale as a result of the uncontrollable transaction;

10) method "costs plus" - means method of determination of market price in case of which the markup on the costs directly or indirectly suffered by delivery of goods or services within controlled transaction is compared to markup on these directly or indirectly the incurred costs by delivery of goods or services within comparable uncontrollable actions;

11) wholesale price - the goods price established by the seller to the buyer for large party (wholesale) for the purpose of further resale or professional use;

12) retail price - the price at which goods are on sale through retail network to final consumers by the piece or in small lots.

11. Provisions of this Article and Chapter 33 of this Code do not extend to activities of the credit financial institutions, including for the loans attracted by them.

12. The taxation of lease of property, except for state-owned property, is established on actual cost of the rent, but the minimum amount, according to the Law of the Republic of Tajikistan on the Government budget of the Republic of Tajikistan for the corresponding financial year, depending on its location and other characteristics suffices.

13. This Article is not accepted in case of application of provisions of Chapter 33 of this Code.

14. The procedure for application of the methods specified in this Article affirms the Government of the Republic of Tajikistan.

Article 22. The interconnected parties

1. For the purposes of of this Code two parties will be considered interconnected if one of the following conditions is carried out:

1) in the relations between two parties one of the parties is effective according to orders, requests and offers of other party;

2) both parties are effective according to orders, requests and proposals of the third party if such case is confirmed by reasonable documents.

2. Two parties are not interconnected for the reason that one party is employee or the client another, or both parties are employees or clients of the third party, irrespective of that the fact that their relations correspond to parts 3 or 5 of this Article.

3. In addition to provisions of part of 1 this Article of the party are considered interconnected if:

1) the parties which are directly at the leading level and the having related relations have the right to make unilateral decisions;

2) persons are founders (participants) of the same company if the share of each person constitutes at least 25 percent;

3) one person directly and (or) indirectly participates in other person, and the total share of such participation constitutes more than 25 percent;

4) persons directly or indirectly control the third party if the voting power of each of them constitutes at least 25 percent;

5) more than a half of the board of directors or several board members, or several chief executives, or executive board members of one party are appointed by other party;

6) more than a half of the board of directors or board members or several chief executives or executive board members of both parties are appointed by the same third party;

7) one of the parties is permanent organization of other party.

4. For the purposes of Items 2) - 4) parts 3 of this Article the party is considered the owner of share in the regulated capital or voting power in other party connected with the first party according to provisions of this Article.

5. For the purposes of of this Code all commercial and financial transactions performed with resident of the country with the low taxation as 223 of this Code are determined in Article will be considered as transactions with the interconnected parties. At the same time provisions of this part do not extend to taxpayers who provide information on the identity of shareholders of other party in tax authorities and prove that they not interconnected among themselves.

6. For the purpose of this Article relatives of physical person are:

1) spouse (a) of physical person;

2) parents, children, brother, sister, uncle, aunt, nephew, niece, stepfather, stepmother, adopted child of spouses;

3) the spouse (a) of any relative of the physical person specified in Item 2) to this part;

4) guardian of physical person.

Chapter 4. Taxation system of the Republic of Tajikistan

Article 23. Taxes

Tax is the obligatory payment established by this Code in the budget made in certain size which has binding irretrievable and non-paid character (except for the social tax). Taxes are estimated in terms of money and paid in national currency if this Code does not provide other.

Article 24. Types of tax

1. In the Republic of Tajikistan the nation-wide and local taxes are established. In appropriate cases and according to the procedure, provided by this Code, taxpayers use special tax regimes.

2. Treat nation-wide taxes:

1) tax on the income;

2) value added tax;

3) excise tax;

4) taxes on natural resources;

5) social tax;

6) sales tax (aluminum primary).

3. The property tax belongs to the local taxes established by this Code and enacted by regulatory legal acts of local authorities of the government in the cities and areas.

Article 25. Special system of the taxation

1. The particular tax regime includes the modes of the special and simplified taxation.

2. Treat the mode of specific taxation:

- tax regime of activities of free economic zones;

- tax regime of subjects of the security market;

- tax regime of the physical persons who are engaged in business activity on the basis of the patent or the certificate.

3. Treat the mode of the simplified taxation:

- the simplified tax regime of small business entities;

- the simplified tax regime of producers of agricultural products (unified agricultural tax);

- the simplified tax regime of subjects of gaming;

- the simplified tax regime of activities for poultry farming, fish breeding and production of the combined forages for birds and animals;

- the simplified tax regime of innovative and technological activities;

Article 26. Tax elements

1. The tax is considered established only in that case when the taxpayer, privileges and all elements of tax are determined by this Code and subordinate regulatory legal acts adopted on its basis.

2. Treat tax elements:

- taxation object;

- tax base;

- tax rate;

- tax period;

- procedure for calculation of tax;

- procedure for submission of tax statements;

- tax payment procedure.

3. In case of establishment of tax tax benefits and the bases of their application can be also provided.

Article 27. Taxation object

1. The taxation object is the property, action, result of action or other circumstance having cost, quantity or physical characteristic with which availability according to the tax legislation there is tax liability at the taxpayer.

2. Each tax has the independent taxation object which is determined according to the special part of this Code.

Article 28. Tax base

The tax base represents cost, physical or other assessment of the taxation object. For each tax this Code establishes tax base and procedure for its determination.

Article 29. Tax rate

1. The tax rate represents the size of tax charges per unit of measurement of the tax base expressed as a percentage or the absolute amount.

2. The tax rates are established by this Code if part 3 of this Article does not provide other.

3. Rates of the excise tax, taxes on natural resources, the land tax, the single tax for producers of agricultural products, fixed amount for the individual entrepreneurs performing activities on the basis of the certificate with special conditions and the cost of the patent for individual entrepreneurs affirm the Government of the Republic of Tajikistan for separate types of activity taking into account regional nature according to the procedure, established by this Code.

Article 30. Tax period

1. Tax period is calendar year or other period of time after which the tax base is determined and the tax amount which is subject to payment is estimated.

2. The tax period can consist of several accounting periods.

3. Provisions of this Article are applied to taxes for which tax period is calendar year taking into account the features provided by parts 4-7 of this Article.

4. If the legal entity was liquidated reorganized) until the end of calendar year, the last tax period for it is estimated since the beginning of this year before date of completion of the procedure of liquidation (reorganization).

5. If the legal entity, is created and liquidated reorganized) within calendar year, the tax period for it is estimated from the date of its creation before end date of liquidation procedure (reorganization).

6. If the foreign legal entity whose activities did not lead to formation of permanent organization in the Republic of Tajikistan submits the application for registration as the tax resident of the Republic of Tajikistan, determination of the first tax period on the income tax for it is performed in the following procedure:

- if the foreign legal entity was submitted by the application for registration of by the tax resident of the Republic of Tajikistan since January 1 of calendar year, the first tax period for it is calendar year in which the specified application is submitted;

- if the foreign legal entity was submitted by the application for registration of by the tax resident of the Republic of Tajikistan, then the first tax period for it is the period of time from the date of submission to tax authority of the specified statement until the end of calendar year in which it is provided. If the application of the foreign legal entity for registration of by the tax resident of the Republic of Tajikistan is submitted during the period from December 1 to December 31, the first tax period for it is the period of time from the date of submission to tax authority of this statement until the end of the calendar year following after year in which it is provided to tax authority.

7. The provisions provided by part 6 of this Article are not applied to legal entities whose of structure are allocated, or to whom one or several legal entities are attached.

Article 31. Procedure for calculation and tax payment

1. The procedure for calculation of tax determines rules of calculation of tax amount for tax period based on tax base, the tax rate and tax benefits in case of their availability.

2. The taxpayer and the tax agent independently estimate and pay taxes if this Code does not establish other.

3. In the cases provided by this Code, the obligation on calculation of taxes can be assigned to tax authority or to the tax agent.

4. The tax is paid in full if other is not provided in this Code.

5. If the tax period consists of several accounting periods, the current platyozh are performed by results of each of them. On separate types of tax the current platyozh established by this Code can be also provided. Obligation perform the current platyozh it is equated to obligation on the tax discharge.

6. Legal entities and individual entrepreneurs pay the accrued taxes, penalties and percent in non-cash form.

Note: The procedure for calculation and the due dates for tax payment are determined by the special part of this Code.

Article 32. Tax benefits

1. Tax benefits the benefits provided by the tax legislation in comparison with other taxpayers, including opportunity not to pay tax or to pay them in smaller size are recognized provided to separate categories of taxpayers.

2. Delay (payment by installments) of tax payment is not tax benefits.

3. Tax benefits are provided by this Code if part 5 of this Article does not provide other provisions.

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