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Ministry of Justice

Republic of Tajikistan

of August 2, 2007 No. 290

Approved by the Order of Customs Service Under the Government of the Republic of Tajikistan of June 20, 2007 No. 116f

Form and procedure for use of advance payment, the customs authorities brought into the deposit account

1. Form and procedure for use of advance payment of the customs authorities brought into the deposit account it is developed based on part 1 of Article 375 of the Customs code of the Republic of Tajikistan.

2. The money deposited by the payer on deposit accounts of customs authority before submission of the customs declaration or the statement for their offsetting on account of the forthcoming customs payments cannot be actually identified by customs authority as specific types of tax, charges (further - customs payments) concerning specific batch and, respectively, is considered as advance payments (further - advance payments).

The unused amounts of advance payments after customs payment, percent are also considered as advance payments.

3. Advance payments can be made by the payer for benefit of the third party in the procedure established by the legislation. At the same time in the payment document in the column "Purpose of payment" the name, INN, the RCBO code of person for benefit of which payment is made shall be specified.

4. The money deposited as advance payments is property of the payer, and the customs authority has no right to spend these means independently. The specified means cannot be considered as customs payments until the payer does not dispose of them according to the procedure established in Item of 5 presents form and procedure. The customs authority has the right to turn collection on this money according to the procedure, established by the legislation of the Republic of Tajikistan.

5. The basis for use of advance payments is the customs declaration adopted by customs authority or the statement of the payer for offsetting of such payments on account of payment of the amounts of customs payments, percent.

If advance payments were paid by the payer for benefit of the third party, the expenditure of advance payments requires written consent of such payer.

6. In the afternoon of customs payment, percent by transfer of the amounts of the advance payments made into accounts of customs authority in Department of the Central Treasury of the Ministry of Finance of the Republic of Tajikistan day of adoption of the customs declaration by customs authority or day of adoption of the statement for their offsetting is. At the same time day of adoption of the statement for offsetting of the amounts of advance payments is day of its registration by department of documentary providing customs authority.

In case of transfer of the advance payments made in foreign currency on account of customs payment, percent recalculation of foreign currency in currency of the Republic of Tajikistan is made on the rate operating on the date of adoption of the customs declaration or on the date of adoption of the statement of the payer for their offsetting.

7. According to the written application of the payer or person for benefit of whom advance payments were paid the customs authority informs these persons on expenditure of advance payments and on the unspent amounts of these payments.

8. Return of the amounts of advance payments is made according to the written application of the payer about return of such payments submitted to customs authority no later than three years from the date of entering of money into cash desk of customs authority or their revenues to the account of customs authority in Department of the Central Treasury of the Ministry of Finance of the Republic of Tajikistan.

If advance payments were paid by the payer for benefit of the third party, return is performed only according to the statement of such payer.

9. The decision on return of advance payments is made by Customs Service under the Government of the Republic of Tajikistan from the date of receipt of the statement specified in Item of 8 presents form and procedure and copies of documents of the payer based on which transactions on expenditure of advance payments, and also the payment document confirming payment into the account of customs authority of the amounts of advance payments with mark of bank about execution were made.

Return of advance payments can be made only in case of actual receipt of money into the deposit account of customs authority in Department of the Central Treasury of the Ministry of Finance of the Republic of Tajikistan.

In case of return of the amounts of advance payments the reconciliation of expenditure of such means with the payer in Department of the Central Treasury of the Ministry of Finance of the Republic of Tajikistan shall be carried out.

In case of impossibility of decision making about return of advance payments the customs authority sends to the payer the motivated written notice during the term specified in part one of this Item.

10. In the presence the payer has debts on customs payment, percent return of advance payments is not made before its repayment by the payer,

11. Return of advance payments is made in payment currency. In coordination with the payer return of advance payments can be performed in transfer currency into the account or in currency of the Republic of Tajikistan. At the same time converting of this money is performed at the expense of the returned amounts.

12. Return of the amounts of advance payments is performed from the deposit account of customs authority in Department of the Central Treasury of the Ministry of Finance of the Republic of Tajikistan on which this money arrived.

Return of advance payments is performed into those accounts from which the payer made their payment if other is not mentioned in the application.

In case of return of advance payments interests from them are not paid, the amounts are not indexed, the commission of banks - intermediaries is paid for the account of the transferred funds.

13. Customs authorities in ten-day time inform tax authorities on all cases of the return of advance payments made to the payer in the place of accounting of the payer.

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