ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of June 26, 1998 No. 202

About approval of the Regulations on procedure for forming and use of free prices and rates for industrial goods, consumer goods and services

The government of the Republic of Tajikistan decides:

1. Approve the enclosed Regulations on procedure for forming and use of free prices and rates for industrial goods, consumer goods and services and to enact it since July 1, 1998.

2. Declare invalid the orders of the Government of the Republic of Tajikistan of May 4, 1995 No. 310 "About approval of the Regulations on procedure for forming and use of free prices and rates".

Approved by the order of the Government of the Republic of Tajikistan of June 26, 1998 No. 202

Regulations on procedure for forming and use of free prices and rates for industrial goods, consumer goods and services

1. This Provision extends to the companies, associations, the organizations, separate legal entities irrespective of patterns of ownership, and also the individual entrepreneurs making and selling products (services) of technological appointment and consumer goods in the territory of the Republic of Tajikistan.

2. The provision provides procedure for forming and use of free prices and rates for industrial goods, consumer goods and services, except on what according to the current legislation state regulation of the prices (rates) remains.

Procedure for forming of free wholesale prices (rates) for products (services) of technological appointment and selling prices on consumer goods

3. Free wholesale prices (rates) for products (services) of technological appointment are established by manufacturers independently or on contractual basis with consumers of products (services) and applied taking into account the operating taxes when settlings manufacturers with all consumers, including individual entrepreneurs (except the population), including with intermediaries (including the supplying and sales, trade and purchasing companies and the organizations, etc.).

4. Free (vacation pay) prices for goods of national consumption are established taking into account the operating taxes, manufacturers of goods independently or on contractual basis in coordination with the retail trade, other enterprises and individual entrepreneurs realizing goods to the population, non-market consumers and also with intermediaries (including the trade and purchasing, supplying and sales companies to the organization, etc.).

5. Free wholesale prices (rates) and free selling prices are determined proceeding from market situation, the developed demand and supply, quality and consumer properties of products (services) and goods on conditions the French-station (port, pier) of departure, and in case of odnogorodny leave - free warehouse of the company - the supplier. By agreement of the parties other delivery conditions of goods, products (services) can be accepted.

6. In free wholesale prices (rates) for products (services) of technological appointment and free selling prices for consumer goods cost, profitability and the operating taxes are considered. On the consumer goods assessed by excises free selling prices join also the amounts of excises according to the rates.

The profit (loss) from sales of goods and services is determined by the free wholesale (vacation pay) prices as difference between sales proceeds without the operating taxes and excises) and the costs included in product cost, goods and services in relation to the procedure established by Regulations on structure of costs on production and sales of products (works, services) included in product cost (works, services) and about procedure for forming of the financial results considered in case of the taxation arrived at the companies of the Republic of Tajikistan.

In settlement documents the amount of the operating taxes is specified the sold products, goods and services separately.

7. For understating (concealment) of profit (income) or profit earning (income) due to violation of the Regulations on structure of the costs included in product cost to subjects, managing financial sanctions according to the existing tax legislation of the Republic of Tajikistan are applied.

8. Prices for products and goods delivered through intermediaries (the trade and purchasing, supplying and sales organizations and the companies, etc.), are determined proceeding from the free wholesale (vacation pay) prices and the supplying and sales allowance.

In the supplying and sales allowance the distribution costs, profit and taxes established by the legislation of the Republic of Tajikistan are considered.

9. The free wholesale (vacation pay) prices for import products (goods) are established by the companies buying products (goods) from foreign suppliers proceeding from market situation, quality and consumer properties of products (goods). In these prices the import cost (invoice cost) specified in supplier account, converted into national rubles but to rate of National Bank of the Republic of Tajikistan on the maturity day with addition of all expenses on delivery, products (goods), and also the operating taxes, customs payments and remuneration to the external economic and other organizations conducting procurement of products (goods) shall be considered. The example of determination of the price and the operating taxes on import goods is given in appendix No. 1 of this provision.

Procedure for formation of free retail prices on domestic and import consumer goods and services

10. Free retail prices on domestic and import consumer goods are created proceeding from free selling prices (taking into account the operating taxes) and trade allowances.

In case of realization to the population of industrial goods free retail prices are created proceeding from free selling prices and trade allowances.

11. Free retail price is determined by retail trade or other enterprises, the organizations irrespective of patterns of ownership, and also the sole proprietor companies performing sale of such goods to the population according to Item 10 of this provision.

By delivery to the seller of goods or products through intermediaries, free retail price is created of the price of the purchase determined according to Item 8 of this provision, and the trade allowance.

12. The trade allowance is determined by the seller proceeding from market situation. The trade allowance joins distribution costs, profit of wholesale and retail trade organizations and companies, and also the operating taxes.

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