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It is registered

in the Ministry of Justice

Republic of Tajikistan

of January 22, 2003 No. 84

ORDER OF THE MINISTER OF STATE REVENUES AND CHARGES OF THE REPUBLIC OF TAJIKISTAN

of January 17, 2003 No. 12

About approval and enforcement of the Instruction about procedure for calculation and payment of the Single tax for Dehkan (farmer) farms

In pursuance of Item 2 of the Order of the Government of the Republic of Tajikistan "About determination administrative-territorial: units of the Republic of Tajikistan in the territory of which the temporary single tax for Dehkan (farmer) farms" of August 03, 2002 is imposed No. 319 of PRIKAZYVAYU:

1. Approve and enact since January 01, 2003 the enclosed "Instruction about procedure for calculation and payment of the Single tax for Dehkan (farmer) farms".

2. To the chief of the Secretariat of MGDS RT (to Ikromov I. I.) bring this order to subordinated divisions.

3. To impose control over execution of this order on the Deputy minister - the chief of Tax department Rabiyev T. H.

 

Minister G. Babayev

Approved by the Ministry of state revenues of the Republic of Tajikistan of January 9, 2003 No. 3/5-216

The instruction about procedure for calculation and payment of the Single tax for Dehkan (farmer) farms

It is approved 

Ministry of Finance

Republic of Tajikistan

09.01.2003 No. 3-12

It is approved

Ministry of Justice

Republic of Tajikistan

09.01.2003

 

General provisions

1. This instruction is developed according to the Law of the Republic of Tajikistan of May 10, 2002 No. 28 "About modification and amendments in the Tax code of the Republic of Tajikistan" and the Order of the Government of the Republic of Tajikistan of August 3, 2002 No. 319 "About determination of administrative and territorial units of the Republic of Tajikistan in the territory of which the temporary single tax for Dehkan (farmer) farms" by the Ministry of state revenues and charges of the Republic of Tajikistan in coordination with the Ministry of Finance of the Republic of Tajikistan and the Ministry of Justice of the Republic of Tajikistan based on the Tax code of the Republic of Tajikistan is imposed and determines the relations connected using the Single tax for Dehkan (farmer) farms (further - the Single tax).

2. Payers of the Single tax are Dehkan (farmer) farms irrespective of the land area (Item 1 of article 287 of the Tax Code of the Republic of Tajikistan).

3. The single tax is applied only to that part of activities of Dehkan (farmer) farms which is connected with production and delivery of agricultural products without its industrial conversion.

Income from industrial conversion of agricultural products is subject to the taxation according to the Tax code of the Republic of Tajikistan in generally established procedure.

When implementing agricultural activities and other types of activity accounting on agricultural activities and for other types of activity shall be conducted separately.

Dehkan farms are subject to registration as the payer of the VAT if the amount of their nonagricultural activities exceeds the limit set in Item 1 of article 178 of the Tax Code of the Republic of Tajikistan.

Example 1:

The case when the Dehkan (farmer) economy falls under the payer's conditions on the value added tax, that is amount of its nonagricultural activities exceeds the limit set in Item 1 of article 178 of the Tax Code of the Republic of Tajikistan, and industrial conversion is performed in the most Dehkan economy.

The Dehkan (farmer) economy of Abdullodzhon reaped wheat crop in the amount of 100 tons. Part of this amount, namely 60 tons this economy subjected to industrial conversion.

In case of wheat 40 sales price the diram for 1 kilogram 60 tons of wheat will constitute the amount of 24000 somoni (60000,0 x 0,4=24000). After conversion of wheat exit of flour constituted 48 tons, in case of the price of 60 diram excluding tax for value added for 1 kilogram the cost of flour will constitute the amount of 28800 somoni (48000 x 0,60 = 28800), and the cost of other products of conversion (waste), except flour, of 12 tons (60 tons - 48 tons) in case of the price for 1 kilogram of waste the 10th diram excluding VAT will constitute 1200 somoni (12000 x 0,10). The income of the company taking into account waste will constitute excluding VAT 30000 somoni (28800 + 1200). The tax amount on value added will constitute 6000 somoni (30000 x 20%), that is the cost of products of conversion of wheat will constitute 36000 somoni, including 6000 somoni of the VAT. The value added tax on the expenses made in case of industrial conversion is deductible. Let's say the specified expenses (electrical energy, transportation expenses, expenses on container) in division of the Dehkan (farmer) economy performing industrial conversion constituted excluding VAT 2100 somoni. From the specified amount the value added tax which is subject to offsetting based on the made-out tax bills - invoices, will constitute 420 somoni (2100 x 20%). Is subject to budget payment of 5580 somoni (6000420).

Example 2:

The case when the Dehkan (farmer) economy falls under the payer's conditions on the value added tax and industrial conversion is performed at other company (as raw materials supplied by the customer).

Let's say the cost of conversion of wheat in flour at other company constitutes 3600 somoni, the specified amount including tax on value added of 720 somoni will constitute 4320 somoni. Based on the exposed tax invoice Dehkan (farmer) farms pays the specified amount and in case of determination of the VAT amount which is subject to payment in the budget for the nonagricultural activities if all or part of flour is used in economic activity of Dehkan economy, will carry in offsetting all or part of the VAT paid to other company for conversion of wheat (720 somoni).

In the above-stated examples for the purpose of the taxation the leviable profit is determined by the income tax in the following procedure. From the cost of products of conversion - torments and waste - 30000 somoni (28800 + 1200) wheat cost determined in the amount of 24000 somoni is subtracted (which is laid over by the single tax), and other expenses in the course of conversion of wheat provided by the Tax code of the Republic of Tajikistan.

On nonagricultural types of activity the Dehkan (farmer) economy pays also other types of tax established by the Tax code of the Republic of Tajikistan.

Example 3:

The case when the Dehkan (farmer) economy does not fall under the payer's conditions on the value added tax, that is is engaged in nonagricultural activities in the amount which is not exceeding 24000 somoni according to article 178 of the Tax Code of the Republic of Tajikistan.

In this case this economy pays tax for small business entities on the simplified system (the Section XV of the Tax code of the Republic of Tajikistan) on nonagricultural types of activity.

 

Taxation object and procedure for its determination

4. The taxation object is the area of land grounds of Dehkan (farmer) economy (2872).

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