of February 26, 2026 No. 88
About the Procedure for determination of source of the value added tax and other elements of the taxation of commission trade and sales of goods which are stored (partially used)
According to article 271 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:
Approve the Procedure for determination of source of the value added tax and other elements of the taxation of commission trade and sales of goods which are stored (partially used) it (is applied).
Prime Minister of the Republic of Tajikistan
Emomalii Rahmon
Approved by the Order of the Government of the Republic of Tajikistan of February 26, 2026, No. 88
1. The procedure for determination of source of the value added tax and other elements of the taxation of commission trade and sales of goods which are stored (partially used) (further – the Procedure), determines source of the value added tax and other elements of the taxation which determination directly is (indirectly) difficult according to the Section VIII of the Tax code of the Republic of Tajikistan.
2. The cost of taxable transaction in case of resale of the automobile vehicle acquired at physical person (not being taxpayers) if this automobile vehicle is registered addressed to such physical person, is the difference between sales price (its market price) including tax on value added and at the price of acquisition of the vehicle.
3. In case of sale of the automobile vehicle acquired by the taxpayer for resale at the legal entity, the tax base is determined as difference between selling price, including tax on value added and at the price of buying up of the corresponding vehicle in case of simultaneous observance of the following conditions:
Full text is available with an active Subscribtion after logging in.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Search in text CTRL-F
If you are guest on our site, you will work in Demo mode. In Demo mode you can see only first page of each document.
With full access you can
Database include more 65000 documents. You can find needed documents using search system.
For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions.
This section provides answers to questions set by users.