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LAW OF THE REPUBLIC OF TAJIKISTAN

of December 3, 2004 No. 61

About adoption of the Tax code of the Republic of Tajikistan and its introduction in action

Article 1

2. Enact the Tax code of the Republic of Tajikistan since January 1, 2005.

Article 2

Recognize voided since January 1, 2005 the following regulatory legal acts:

1) the Tax code of the Republic of Tajikistan of November 12, 1998 (Akhbori of Majlisi Oli of the Republic of Tajikistan, 1998, No. 21. Article 284; 1999, No. 6, Article 162; No. 12, Article 345; 2001 goals.^ "h Article 478; 2002, No. 4, part 1, Article 164; Article 173; Article 209: Article 236; Article 239; Article 290; No. 11, Article 747; 2003, No. 4, Article 133; Article 137; No. 8, Article 454; No. 12, Article 693; 2004, No. 5, Article 344; No. 7, Article 456);

2) the Resolution of Majlisi Oli of the Republic of Tajikistan of November 12, 1998 "About procedure for enforcement of the Tax code of the Republic of Tajikistan" (Akhbori of Majlisi Oli of the Republic of Tajikistan, 1998, No. 21, Article 285; 1999, No. 6, Article 164: No. 911, Article 277: 2001, No. 5, Article 342);

3) the Law of the Republic of Tajikistan of December 11, 1999 "About establishment of coefficients of indexation of rates of the land tax" (Akhbori of Majlisi Oli of the Republic of Tajikistan, 1999, No. 12, Article 342).

Article 3

From now on, before reduction in compliance with the Tax code of the Republic of Tajikistan of the laws and other regulatory legal acts of the Republic of Tajikistan, the laws and regulatory legal acts of the Republic of Tajikistan connected with the taxation are applied in the part which is not contradicting the Tax code of the Republic of Tajikistan.

Article 4

The tax code of the Republic of Tajikistan is applied to the tax legal relationship arising after its enforcement.

To the tax legal relationship which arose before its enforcement, the Tax code of the Republic of Tajikistan is applied to those rights and obligations which will arise after its introduction in action if fixed terms of limitation period did not expire.

 

President

Republic of Tajikistan E.Rakhmonov

 

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