ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of May 20, 1997 No. 230

About approval of the Procedure for calculation and the tax discharge from sales

The government of the Republic of Tajikistan decides:

1. Approve the enclosed Procedure for calculation and tax discharge from sales.

2. To the Tajik commodity and raw exchange:

determine and approve the list of the international (regional) exchanges for which prices the tax amount from sales is calculated with the Government of the Republic of Tajikistan;

monthly, no later than the 5th to represent data according to all transactions on taxable goods registered for last month to the Tax Committee under the Government of the Republic of Tajikistan, and according to the bargains concluded on export of such goods - to Customs committee under the Government of the Republic of Tajikistan;

together with the Tajik republican cotton exchange ezhekadno to publish the prices of the specified goods which developed on Liverpool cotton and other exchanges, taking into account their quality, type and grade.

3. To the Tax Committee Under the Government of the Republic of Tajikistan together with Customs committee under the Government of the Republic of Tajikistan, the Ministry of Finance of the Republic of Tajikistan, the Tajik commodity and raw exchange and the Tajik republican cotton exchange:

provide receipt in the budget of tax amounts from sales on the goods determined by the resolution of Majlisi Oli of the Republic of Tajikistan of February 1, 1996. "About enforcement of the Law of RT "About the Government Budget for 1996." and of December 12, 1996. "About enforcement of the Law of RT "About the Government Budget of the Republic of Tajikistan for 1997.";

make necessary changes to the existing instructions and other regulatory legal acts regulating the tax discharge from sales.

4. Declare invalid the order of the Government of the Republic of Tajikistan of July 10, 1996 No. 323 "About payment procedure and accounting of the sales tax on cotton-fiber and aluminum primary".

Approved by the Order of the Government of the Republic of Tajikistan of May 20, 1997, No. 230

Procedure for calculation and tax discharge from sales

1. Taxpayers

1. Taxpayers from sales according to resolutions of Majlisi Oli of the Republic of Tajikistan of 01.02.96 "About enforcement of the Law of RT "About the Government Budget of the Republic of Tajikistan for 1996" and of 12.12.96 "About enforcement of the Law of RT "About the Government Budget of the Republic of Tajikistan for 1997" are the legal entities and physical persons implementing in the domestic and foreign market:

cotton-fiber and aluminum primary - since January 1, 1996;

the tobacco fermented the dried-up cocoons, cotton yarn, yarn silk, scrap of ferrous metals, scrap color metal, raw leather, dirty wool and cable products - since January 1, 1997.

2. The sales tax is paid to the republican budget.

2. Taxation object

3. The taxation object are turnovers on realization of self-produced taxable goods and acquired on the party, and also:

turnovers (expenses) of taxable goods in the companies for needs of own production and consumption;

turnovers on realization of taxable goods without payment of cost in exchange for other goods, works, services in the republic;

turnovers on transfer it is non-paid or with partial payment of taxable goods to other companies or physical persons in the republic;

turnovers on transfer to pledge of taxable goods;

turnovers on realization of taxable goods according to futures (forward) transactions.

4. Leviable turnover joins also the cash amounts received by sellers of taxable goods, directly connected with the forthcoming deliveries of these goods (in the form of financial aid, advance and other payments, and also the amounts received according to the procedure of partial payment according to settlement documents, other payments).

5. The tax amount is determined on the basis of the prices which developed on the date of sale at the relevant international and other exchanges depending on sales amount of taxable goods and its quality, type and grade.

6. All transactions on realization of taxable goods, sale, exchange, transfer to further production, use for own needs, voluntary conveyance, realization according to futures (forward) transactions, transfer as dalchesky raw materials, transfer to pledge (further - realization)) are subject to obligatory registration at the relevant Tajik exchanges. Sales amounts of taxable goods by types and grades the Tajik exchanges after registration in the established form are represented next day in the Tax Committee under the Government of the Republic of Tajikistan, or in coordination with it in territorial tax authorities.

3. Determination of leviable turnover

7. Leviable turnover is determined proceeding from the developed price of taxable goods at the relevant exchanges taking into account quality, type and grade of goods for date of realization.

8. Exchange price includes tax amount from sales.

9. The legal entities and physical persons performing resale of taxable goods pay the sales tax in the form of difference between the tax amounts calculated proceeding from the prices of sale date of goods used for the taxation to buyers and for purchase date of these goods at the suppliers. The received positive difference between these two tax amounts from sales is transferred into the budget. The negative difference from the budget is not compensated.

10. The persons performing export of taxable goods out of limits of the republic or giving taxable goods to other companies as raw materials supplied by the customer pay previously all determined tax amount from sales.

11. If the international legal acts recognized by the Republic of Tajikistan provide other conditions of the tax discharge from sales for certain payers, then the realization of the specified international legal acts is enabled according to the procedure, certain decision of the Government of the Republic of Tajikistan.

4. Tax rates

12. Sales tax rates are established percentage of the prices of the taxable goods used for calculation of tax amounts in the following sizes:

on cotton-fiber - 25%;

on aluminum primary - 5%;

on the tobacco fermented the dried-up cocoons, cotton yarn, yarn silk (thread silk), scrap of ferrous metals, non-ferrous scrap, raw leather, dirty wool, cable products - 20%.

5. Procedure for calculation of tax

13. Calculation of the tax amounts which are subject to payment is made by sellers independently on the basis of the prices published by the exchanges which developed at the international (regional) exchanges on the date of sales of goods taking into account its quality, type and grade, sales amount, and also tax rate.

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