ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of March 27, 2023 No. 117

About the Procedure of personal deduction physical persons in case of clearing settlements

According to part 8 of article 191 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:

1. Approve the Procedure of personal deduction by physical persons in case of clearing settlements it (is applied).

2. Enact this resolution since January 1, 2023 and to begin deduction of physical persons in case of clearing settlements by results of 2023 financial years.

Approved by the Order of the Government of the Republic of Tajikistan of March 27, 2023, No. 117

Procedure of personal deduction physical persons in case of clearing settlements

1. The procedure of personal deduction physical persons in case of clearing settlements (further - the Procedure) determines procedure of personal deduction physical persons in case of clearing settlements, including through bank accounts and bank payment cards in the territory of the Republic of Tajikistan.

2. Including through bank accounts, bank payment cards and other electronic means of payment in the territory of the Republic of Tajikistan the deduction of such expenses in the amount of 10 percent from the total amount of the gained income, but no more than 150 indicators for calculations in year is allowed to physical persons when implementing expenses in non-cash form.

3. Action of the Procedure is performed electronically through the integrated taxation information system (further - INIS).

4. For the purpose of the Procedure in non-cash form do not treat expenses:

- exchange of goods;

- for cash means payment of goods (works, services) via the automated servicing terminals or the credit and financial organizations, or debt repayment;

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