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Ministry of Justice

Republic of Tajikistan 

 On August 2, 2006 No. 489

LAW OF THE REPUBLIC OF TAJIKISTAN

of July 28, 2006 No. 197

About other obligatory payments in the budget

(as amended on 20-06-2019)

Chapter 1. General provisions

Article 1. Subject of regulation of this Law
Article 2. Basic concepts

In this Law the following basic concepts are applied:

- other obligatory payments - obligatory payments in the government budget (further - the budget) which payment is one of making conditions concerning payers authorized body of legally significant actions, and also provisions of certain rights or issue of permissions to use of natural or other resources;

- collection - obligatory payment in the government budget levied for implementation of legally significant actions;

- payment - the obligatory payment levied for issue of permission to use of the natural or other available resources;

- payers - physical persons and legal entities on which the Law assigns obligation of payment of other obligatory payments in the budget;

- authorized state body - the central executive body of the Republic of Tajikistan providing tax control behind obligation fulfillment on payment of other obligatory payments in the budget determined by the Government of the Republic of Tajikistan;

- authorized bodies - state bodies of the Republic of Tajikistan, except for tax authorities which according to this Law and regulatory legal acts of the Republic of Tajikistan perform calculation and (or) collection of other obligatory payments in the budget.

Article 3. The legislation of the Republic of Tajikistan on other obligatory payments in the budget

The legislation of the Republic of Tajikistan on other obligatory payments in the budget is based on the Constitution of the Republic of Tajikistan and consists of the Tax code of the Republic of Tajikistan, this Law, other regulatory legal acts of the Republic of Tajikistan, the international regulatory legal acts recognized by the Republic of Tajikistan.

Article 4. Types of other obligatory payments in the budget

1. Other obligatory payments in the budget consist of all-republican other obligatory payments and local other obligatory payments.

2. Treat all-republican other obligatory payments:

- collection for state registration of radio-electronic means and high-frequency devices;

- collection for state registration of civil aircrafts;

- collection for state registration of airfields and airports;

- collection for state registration of medicines;

- collection for driving of foreign vehicles through the territory of the Republic of Tajikistan;

- collection for issue of permission to use of radio-frequency range;

- consular fee;

- collection for putting down of apostille;

- collection for issue of the passport of the citizen of the Republic of Tajikistan;

- tourist payment;

- payment for making of hajj and umra;

- license fee;

- payment for use of radio-frequency range;

- payment for the actions connected with legal protection of objects of industrial property;

- payment for issue of allowing documents (if content of allowing body is performed at the expense of means of the republican budget);

- payment for pollution of the surrounding environment and other types of harmful effects on it;

- payment for use of fauna objects;

- payment for forest uses;

- payment for use of flora objects;

- payment for issue of the permission to operate of vehicles with tinted glasses;

 - payment from net profit;

- payment for compulsory insurance;

- payment for excise stamps;

- payment for provision of certificates by bodies of standardization, metrology, certification and trade inspection;

- payment for the certificates executed works on issue for import of the liquefied hydrocarbonic gas;

- payment on account of the judicial penalties and other penalties and penalties applied by other state bodies;

- payment for the account of special means of state-financed organizations and organizations.

3. Treat local other obligatory payments:

- collection for actions of the state automobile inspection;

- collection for actions of the state inspection of agricultural machinery;

- collection for state registration of the rights to real estate and transactions with it;

- collection for state registration of river small size vessels;

- payment for issue of allowing documents (if content of allowing body is performed at the expense of means of the local budget);

- payment for placement of outdoor advertizing;

- payment for issue of the permission for construction of buildings and constructions in the capital of the Republic of Tajikistan - the city of Dushanbe (further - the capital).

4. Except the obligatory payments and charges provided in this Law, establishment of new payment types and charges, and also modification, amendments or cancellation of the operating payments and charges is performed on government proposal of the Republic of Tajikistan according to the procedure of introduction of amendments and amendments to this Law.

Article 5. Payment of means of other obligatory payments in the budget

1. All-republican other obligatory payments are directly paid to revenues of the republican budget, local other obligatory payments are directly paid to revenues corresponding (district or city) budgets except for of the following obligatory payments directed to special means of authorized bodies for putting down of apostille and authorized body in the field of environmental protection:

- the charges provided by Chapter 8 (1) this Law;

- the payment provided by Chapter 13 of this Law, except for payments for pollution of water and other types of harmful effects on water;

- the payments provided by Chapters 14 and 16 of this Law;

- the payments provided by paragraphs to first, third, fourth and seventh part 1 of article 55 of this Law.

2. The expenditure of means of other obligatory payments in the budget is performed according to regulatory legal acts of the Republic of Tajikistan.

Article 5 (1). Tax control

1. The authorized state body exercises control of authorized bodies concerning the correct calculation and direct payment in the budget of other obligatory payments in the budget.

2. Administration of other obligatory payments in the budget is performed according to this Law and the Tax code of the Republic of Tajikistan.

3. Forms of the reporting of authorized bodies and terms of their representation in the budget are determined by other obligatory payments by authorized state body.

4. If the amount of obligatory payment is not paid in the time established by this Law and there was debt, the payer from the date of approach of platezhny term to payment date of debt shall pay the corresponding interests for each day of delay according to requirements of article 73 of the Tax Code of the Republic of Tajikistan.

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