LAW OF THE REPUBLIC OF TAJIKISTAN

of April 15, 2025 No. 2159

About introduction of amendments to the Tax Code of the Republic of Tajikistan

Accepted by the Resolution MH MOPT of April 2, 2025, No. 58

Approved by the Resolution MM MORT of April 11, 2025, No. 30

Article 1. Bring in article 237 of the Tax Code of the Republic of Tajikistan of December 23, 2021 (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2021, No. 12, h 1, Art. 681; 2022, Art. No. 1-3, 18, No. 12, h 2, Art. 774; 2023, Art. No. 1-3, 8, No. 11, Art. 472; 2024, No. 5-6, of Art. 267; The Law of the Republic of Tajikistan of February 11, 2025, No. 2143) the following changes:

- from part of 1 word", except for dividends or share of the state companies paid from net profit to the government budget according to other regulatory legal acts as other obligatory payments (non-tax payments) from net profit" to exclude;

- from part 2 words", and also the income of the companies which really is subject to the taxation as other obligatory payments (non-tax payments) according to other regulations," to exclude.

Article 2. Enact this Law after 1 month after official publication.

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