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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of August 1, 2006 No. 360

About approval of the Rule of change of payment due date of customs duties and taxes

(as amended on on April 29, 2009)

According to Article 378 of the Customs code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:

1. Approve the enclosed Rules of change of payment due date of customs duties and taxes.

2. Enact this resolution since July 1, 2006.

 

Prime Minister

Republic of Tajikistan E.Rakhmonov

Approved by the order of the Government of the Republic of Tajikistan of August 1, 2006 No. 360

Rules of change of payment due date of customs duties and taxes

1. Rules of change of payment due date of customs duties and taxes (further - Rules) determine conditions and requirements for provision to payers of customs duties or taxes of the state support in type of change of the payment due date of customs duties and taxes established by the legislation in shape:

- delays with one-time payment of the amount of customs duties and taxes (further delay);

- payment by installments with step-by-step payment of the amounts of customs duties and taxes (further payment by installments).

2. Delay or payment by installments of payment of customs duties and taxes is provided to payers of customs duties and taxes on outstanding amount on customs duties and taxes.

The decision on delay or payment by installments of payment of customs duties and taxes is accepted by the Government of the Republic of Tajikistan on the provision of the Ministry of Finance of the Republic of Tajikistan approved with authorized body concerning customs affairs and the Ministry of Economy and Trade of the Republic of Tajikistan.

3. Delay or payment by installments of payment due date of customs duties and taxes can be provided in the presence at least one of the following bases:

- causings to this person of damage as a result of natural disaster, technological catastrophic crash or other force majeure circumstances;

- delays to this person of financing from the budget or payment of the state order executed to these persons;

- carrying out research by this person or is pilot design works;

- implementation by this person of implementation or innovative activities, including creation new or enhancement of the applied technologies, creation of new types of raw materials or materials;

- implementation by person of deliveries according to intergovernmental agreements;

- other exceptional cases determined by the Government of the Republic of Tajikistan.

4. Repeated provision of delay on payment of customs duties and taxes, without complete repayment of earlier delayed amounts of customs duties and taxes is forbidden, except for case when the bases provided in subitems the first and second Item 3 of this rule take place.

5. Delay or payment by installments can be provided concerning all subjects to payment of the amounts of customs duties and taxes.

6. Delay or payment by installments of payment of customs duties and taxes is not provided if concerning person applying for provision of the specified delay or payment by installments:

- criminal or administrative proceedings, the customs legislation of the Republic of Tajikistan connected with violations are initiated;

- insolvency proceeding is initiated.

In the presence of the circumstances specified in subitems the first and second Item 6 of this rule, the solution on provision of delay or payment by installments of payment of customs duties and taxes cannot life is taken out, and the passed decision is subject to cancellation what person who submitted the application for receipt of delay or payment by installments is notified in writing within three working days on.

7. Delay or payment by installments of payment of customs duties and taxes can be provided by one or several types of customs duties and taxes, and also concerning all amount which is subject to payment or its part.

8. Delay or payment by installments of payment of customs duties and taxes is provided for a period of up to six months.

9. The solution on provision of delay or payment by installments of payment of customs duties and taxes or on refusal in its provision in writing to be led up to person who filed petition for its provision. In the decision the term for which delay or payment by installments of payment of customs duties and taxes, and in case of refusal in provision of delay or payment by installments of payment of customs duties and taxes of the reason of such decision is granted is specified.

10. For provision of delay or payment by installments of payment of customs duties and taxes the percent charged on outstanding amount on payment of customs duties and taxes according to the tax legislation of the Republic of Tajikistan are levied.

11. Percent are paid before payment or along with payment of outstanding amount on payment of customs duties and taxes, but no later than the day following behind day of the expiration of the granted delay or payment by installments of payment of customs duties and taxes.

12. By provision of delay or payment by installments of payment of the customs duties and taxes levied in case of commodity import and vehicles on customs area of the Republic of Tajikistan, their payment is provided according to the procedure, determined by Chapter 46 of the Customs code of the Republic of Tajikistan.

13. The amount of customs duties and taxes on which delay or payment by installments is granted is not considered as shortage before the expiration of the period of delay or payment by installments and measures of forced collection of customs duties and taxes except for of charge of percent, the stipulated in Article 381 Customs code of the Republic of Tajikistan are not applied to it.

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