of August 4, 1999 No. 341
About approval of the Payment procedure of the sales tax (cotton-fiber and aluminum)
For the purpose of implementation of article 287 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:
Approve the enclosed "Payment procedure of the sales tax (cotton-fiber and aluminum)"
Republic of Tajikistan E.Rakhmonov
Approved by the order of the Government of the Republic of Tajikistan of August 4, 1999 No. 341
1. This Procedure is developed based on article 287 of the Tax Code of the Republic of Tajikistan.
2. Taxpayers from sales of cotton-fiber and aluminum (further the sales tax) are the legal entities and physical persons performing delivery to the domestic and foreign market of cotton-fiber and primary aluminum.
3. Taxable object is exchange (international or zone) the price (cost) of the self-produced goods realized, received in exchange for other goods, donated or with partial payment according to fyyuchersky (forward) transactions, transferred in quality of raw materials supplied by the customer or connected with change of the owner of goods.
4. It is excluded.
4. The persons performing export of taxable goods out of limits of the Republic of Tajikistan or transferring to other companies in the republic as raw materials supplied by the customer or as a deposit pay previously all tax amount from sales.
5. Tax rates:
on cotton fiber:
a) harvest till 1999 - 25 percent;
b) since harvest of 1999 - 23 percent;
- on aluminum primary - 4 percent.
6. For calculation of tax amount the taxable object on the date of delivery is multiplied by tax rate and shares on 100.
Example: The taxable object on the date of delivery of goods constituted 5000 thousand rubles, tax rate - 23 percent. In this case the tax amount is equal to 1150 thousand rubles (5000 x 23: 1000).
7. The tax discharge is made in the following terms:
a) in case of sale of goods no later than 3 days from the date of cash receipt from sale of goods on the settlement account or in cash desk of the taxpayer;
b) in case of delivery as a deposit, gratuitously, in exchange for other goods, as raw materials supplied by the customer - day of delivery of goods or change of the owner of goods;
c) in case of shipment on commodity export from the republic territory - day of implementation of export. In this case customs authorities check and specify the grade, amount and type of goods specified in the cargo customs declaration and also check the document on the tax discharge. Are resolved export of cotton-fiber and aluminum by customs authorities only in the presence of the corresponding confirmation of tax authorities about payment of tax amount.
8. Persons who are engaged in purchase and sale of taxable goods pay tax in the form of tax amount difference on the date of purchase and tax amount on the date of the subsequent realization of these goods.
Example: The tax amount on the date of purchase (on April 20, 1999) of cotton-fiber constituted 1000, 0 thousand rubles, and on the date of the subsequent realization (on September 15, 1999 0 - 1500, 0 thousand rubles. In this case the tax amount is equal - 500 thousand rubles (1500 - 1000).
9. Calculation and the tax discharge in the budget is made by the taxpayer independently based on the existing exchange prices on the date of sale of goods, taking into account quality, type, grade and goods quantity, and also tax rate.
10. In case of absence at the seller on the date of sale of the final exchange price the tax is estimated proceeding from the available data on the exchange price of goods.
11. The tax amount is specified by the taxpayer in case of receipt of the latest data on exchange price of the realized goods.
12. The tax discharge is made no later than three days after receipt of funds on the account of the seller in organization of bank, in case of payment with cash in its cash desk, and in case of voluntary conveyance, exchange of leviable goods, transfer as raw materials supplied by the customer or as a deposit after shipment, delivery.
13. When exporting taxable goods out of limits of the Republic of Tajikistan the tax discharge is made before crossing of customs border of the Republic of Tajikistan. Persons which allowed transfer of taxable goods or export of taxable goods out of republic limits without the tax discharge from sales are made responsible according to the current legislation.
14. The accounting period for submission of the declaration is calendar month. The tax declaration is submitted no later than the 15th following the accounting period in tax authority in place of registration of the taxpayer. When exporting taxable goods the tax declaration is submitted in the Tax Committee under the Government of the Republic of Tajikistan before sending goods.
15. The sample of the tax declaration is given in appendix of this Procedure. Drain 3 "a" declarations are filled in only in case of purchase and the subsequent realization of taxable goods.
16. The tax amount from sale belongs to the made expenses (distribution costs) of the taxpayer. The added tax amounts in financial accounting are reflected:
Дт счета №20 "Основное производство" Кт счета №68
или №44 "Издержки обращения" "Расчеты с бюджетом"
При уплате сумм налога в бюджет: Дт счета №68 "Расчеты с
Кт счета №50 "Касса" или
№51 "Кассовый счет"
17. Tax authorities of the republic provide timely and complete receipt of the sales tax in the budget.
18. The taxpayer according to the Tax code of the Republic of Tajikistan bears responsibility for timely and complete transfer of the sales tax in the budget. Taxpayers according to the Tax code of the Republic of Tajikistan are made for violation of the tax legislation responsible.
19. Documentary checks directly with departure on the place (the place, the location of the taxpayer) it is performed by tax authorities according to the instruction of the Tax Committee under the Government of the Republic of Tajikistan on this matter.
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