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Ministry of Justice

Republic of Tajikistan

On February 8, 2022 No. 1135

RESOLUTION OF BOARD OF NATIONAL BANK OF TAJIKISTAN

of January 13, 2022 No. 3

About the List of financial services

According to Item 28) of Article 2 and Item 2) of part 2 of article 251 of the Tax Code of the Republic of Tajikistan, Article 3 of the Law of the Republic of Tajikistan "About banking activity", Article 4 of the Law of the Republic of Tajikistan "About Islamic banking activity", articles 20 and 21 of the Law of the Republic of Tajikistan "About the microfinancial organizations", Article 3 of the Law of the Republic of Tajikistan "About payment services and payment system", Article 4 of the Law of the Republic of Tajikistan "About insurance activity", Article 4 of the Law of the Republic of Tajikistan "About pawnshops" and taking into account article 77 of the Law of the Republic of Tajikistan "About National Bank of Tajikistan" the Board of National Bank of Tajikistan, DECIDES:

1. Approve the List of financial services it (is applied).

2. Provide this resolution for review to the Ministry of Finance of the Republic of Tajikistan and the Tax Committee under the Government of the Republic of Tajikistan.

3. In accordance with the established procedure to provide this resolution to the Ministry of Justice of the Republic of Tajikistan for state registration and to enact after state registration and the official publication.

4. Authorize accounting department in case of state registration of this resolution in the Ministry of Justice of the Republic of Tajikistan, in necessary cases to bring in the text of its appendix of change and amendment of editorial nature, not changing its content.

5. To assign execution of Items 2 and 3 of this resolution to accounting department, the secretary of Board, legal management and department of the press.

6. To impose control of execution of this resolution on the Chairman of National Bank of Tajikistan Holikzod Hokim Hikmatullo.

Chairman of the board

Holikzoda Hokim Hikmatullo

Appendix

to the Resolution of Board of National Bank of Tajikistan of January 13, 2022 No. 3

It is approved:

Minister of Finance of the Republic of Tajikistan

January 14, 2022

 

Kakhkhorzoda Fayziddin Sattor

 

It is approved:

The chairman of the Tax Committee under the Government of the Republic of Tajikistan

January 28, 2022

 

Davlatzoda Nusratullo Mukim

 

List of financial services

1. The list of financial services is developed based on Item 28) of Article 2 and Item 2) of part 2 of article 251 of the Tax Code of the Republic of Tajikistan, article 3 of the Law of the Republic of Tajikistan "About banking activity", article 4 of the Law of the Republic of Tajikistan "About Islamic banking activity", by article 20-21 of the Law of the Republic of Tajikistan "About the microfinancial organizations", article 3 of the Law of the Republic of Tajikistan "About payment services and payment system", article 4 of the Law of the Republic of Tajikistan "About insurance activity" and article 3 of the Law of the Republic of Tajikistan "About pawnshops". This list determines the transactions performed from National Bank of Tajikistan, the credit financial institutions and their bank payment agents (subagents), not credit financial credit institutions, Fund of insurance of savings of physical persons, pawnshops, the insurance (reinsurance) organizations and other legal entities who for the purpose of the value added tax treat financial services.

2. The following transactions are included into the list of financial services:

1) the transactions connected with loan granting, the Islamic credits or Islamic financings:

- issuance of credits and Islamic credits or Islamic financings (Murabakh, "Commodity Murabakh", Mudarab, Musharak, "Musharaka mutanakysa", Salam, Istisna, "Kard Hassan", "Mortgage", Vakala), including microcredits, Islamic microcredits or Islamic microfinancings;

- issue or provision of guarantees and all other providing monetary - credit operations, including management of the credits and Islamic credits or Islamic financings and guarantees from person who grants the loans, the Islamic credits or Islamic financings or guarantees;

- guarantees of person granting the loan or guarantees;

- transactions with letters of credit (opening and issue of confirmation, response, advising etc.);

- factoring and forfaiting transactions;

- consideration of documents for the purpose of receipt of the license and the certificate for carrying out banking activities, Islamic banking activities, activities of the operator of payment systems;

- sale of pledged property;

- issue of percent or the income, the commission, compensation and expense on registration of the credits, Islamic credits or Islamic financings, the microcredits, Islamic microcredits or Islamic microfinancings, guarantee and pledge;

- receipt of the credit, Islamic credits or Islamic financings, microcredit, Islamic microcredits or Islamic microfinancing, guarantee and pledge;

- receipt of percent or the income, commission charges, compensation and the income on registration of the credits, Islamic credits or Islamic financings, the microcredits, Islamic microcredits or Islamic microfinancings, guarantee, pledge and other providing;

- sale of the credit, Islamic credits or Islamic financings, microcredit, Islamic microcredits or Islamic microfinancings, pledge and other providing;

- translation of the credit, Islamic credits or Islamic financings, microcredit, Islamic microcredits or Islamic microfinancings, guarantees and pledge;

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