ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of August 1, 2006 No. 363

About approval of the Instruction about procedure for property attachment of legal entities and physical persons, and also its realization for the purpose of ensuring timely receipt of taxes and other obligatory payments in the budget

1. Approve the enclosed Instruction about procedure for property attachment of legal entities and physical persons, and also its realization for the purpose of ensuring timely receipt of taxes and other obligatory payments in the budget.

2. Declare invalid the order of the Government of the Republic of Tajikistan of March 29, 2000 No. 138 "About approval of the Instruction about procedure for property attachment of legal entities and physical persons, and also its realization for the purpose of ensuring timely receipt of taxes and other obligatory payments in the budget".

Approved by the order of the Government of the Republic of Tajikistan of August 1, 2006 No. 363

The instruction about procedure property attachment of legal entities and physical persons, and also its realization for the purpose of ensuring timely receipt of taxes and other obligatory payments in the budget

I. General provision

This Instruction about procedure for property attachment of legal entities and physical persons, and also its realization for the purpose of ensuring timely receipt of taxes and other obligatory payments in the budget (further the Instruction) determines procedure for property attachment of the taxpayer as method of ensuring execution of the tax liabilities as action of tax authority and tax police for ownership limitation of the taxpayer concerning its property.

II. Terms and conditions of property attachment of the taxpayer

1. Based on provisions of this Instruction in cases when legal entities and physical persons (further the taxpayer) at the scheduled time do not fulfill obligations on tax payment, penalties and percent, i.e. shortage availability, the procedure for seizure of its property as method of providing obligations on tax payment, debt collections is established.

2. Tax authorities notify the taxpayer on payment of shortages in written procedure.

The taxpayer from the date of receipt of the notification shall take measures for payment of shortages.

3. In case of representation by the taxpayer of realistic plan of improvement of financial situation between tax authority, tax police and the taxpayer the agreement on procedure and payment due dates of debt can be signed.

4. The instruction about charge of percent on payment of shortages or overpayment depending on taxes is accepted by authorized state body in coordination with the Ministry of Finance of the Republic of Tajikistan and National Bank of Tajikistan.

The regulations on suspension of account transactions according to bank accounts of the taxpayer in banks and other financial institutions and its cancellation are accepted by the Government of the Republic of Tajikistan.

5. The seizure of property as measure of ensuring execution of the tax liability is recognized combined action of tax authorities and tax police on ownership limitation of the taxpayer and other obliged person concerning its property.

6. The seizure of property can be complete or partial. Complete seizure of property such restriction of the rights of the taxpayer on its property in case of which he has no right to dispose of distrained property is recognized, and ownership and use of this property is performed with the written permission and under control of tax authority. Partial arrest such restriction of the rights of the taxpayer on its property in case of which ownership and use of this property are performed by the taxpayer independently is recognized, and the order is performed by this property with the written permission and under control of tax authority.

7. Partial arrest can be applied to the taxpayer having outstanding tax debt after 60 calendar days from the date of fixed term of payment at least on one of taxes. Complete arrest can be applied after application of partial arrest and if after 120 calendar days from the date of fixed term of tax payment the outstanding tax debt takes place.

In case of change of the due date for tax payment calculation of terms begins from the first day after the expiration of the tax deferral.

8. For implementation of partial or complete seizure of property the tax authority shall not earlier than before 15 calendar days to the expiration of the terms specified in Item 7 of this Instruction in writing to notify the taxpayer on intention to apply to it the procedure of partial or complete arrest. The seizure of property can be performed only after the expiration of this 15-day precautionary term and if in this time the tax debt is repaid not completely (Appendix 1).

III. Procedure for property attachment of the taxpayer

1. According to the Tax code of the Republic of Tajikistan the property on which according to the laws of the Republic of Tajikistan collection cannot be turned can be seized any kinds of property of the taxpayer except for.

2. Only that property which is necessary and enough for execution of the tax liability is subject to arrest and the taxpayer concerning it has the property right.

The seizure of property is made consistently in the relation:

cash, including in foreign currency, being in cash desk or in the subreport of officials (workers) of the taxpayer. The foreign currency which is in structure of the collected property is subject to transfer to National Bank of Tajikistan for converting in national currency of the Republic of Tajikistan not later than the following banking day and budget contribution along with the arrested cash national money on account of repayment of the tax liabilities of the taxpayer;

the property which is directly not participating in production (goods), in particular securities of currency values, passenger vehicles, objects of design of service (administrative) and non-productive premises of other quickly liquid types of property;

finished goods (goods), and also (other) other material values which are not intended for direct use in production;

the raw materials and materials intended for direct use in production and also machines of the equipment, buildings, construction and other fixed assets. Machines the equipment, buildings, constructions and other fixed assets of the companies and other state organizations are not subject to arrest of other property;

in case of lack of money on accounts of the taxpayer the tax authority where the taxpayer is registered, has the right within the formed tax debt to collect the money belonging to the taxpayer from accounts of his debtors. Money recovery from bank accounts of the taxpayer and his debtors is performed judicially.

3. Concerning property of the taxpayer transferred to finance lease (leasing) and (or) pledge withdrawal of this property and change of conditions the agreement (leasing and (or) pledge) is forbidden from the moment of decision about arrest concerning such property and before its cancellation.

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