of April 30, 1999 No. 186
About approval of the Instruction "About tax on users of highways"
(In edition of the Order of the Government of the Republic of Tajikistan of 19.06.2000 No. 260)
According to Item 10 of article 4 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:
Approve the enclosed Instruction "About tax on users of highways".
Governments of the Republic of Tajikistan E.Rakhmonov
Approved by the order of the Government of the Republic of Tajikistan of April 30, 1999 No. 186
1. According to article 272 of the Tax Code of the Republic of Tajikistan taxpayers from users of highways are payers of the VAT - legal entities:
a) the resident companies (legal entities, the place of organization or management of which is the Republic of Tajikistan);
b) branches and other similar divisions of the companies specified in the subitem "an" of this Item, the having separate balance and the settlement account;
c) the overseas enterprises performing business activity in the Republic of Tajikistan through the permanent organizations (article 17 of the Tax Code of the Republic of Tajikistan).
2. According to articles 184 and 273 of the Tax Code of the Republic of Tajikistan the taxation object delivery of goods, performance of works and rendering services, liable to tax on value added, including assessed on zero rate are recognized. The deliveries of goods, performance of works and rendering services exempted from the VAT are not the taxation object. When importing the goods which are subject to VAT liability are not assessed with tax on users of highways.
The cost of taxable transaction is determined on the basis of the amount (cost, including in natural form) which acquires or has the right to receive the taxpayer from the client or from any other person, including any duties, taxes and (or) other charges, but excluding VAT (184-1).
If the taxpayer receives or has the right to receive goods, works or services in exchange for taxable transaction, cost of taxable transaction includes market price of these goods, works or services (including any duties, taxes or other charges), but excluding tax on value added.
In case the taxpayer does not receive or has no right to receive any values in exchange for taxable transaction (including the goods remaining in ownership in case of registration cancellation), the cost of taxable transaction is equal to market value of the goods decided by the taxpayer during such taxable transaction, the performed works or the rendered services (including any duties, taxes and or other charges), but excluding tax on value added.
In case of consumption or use of goods (works, services) according to Item 3 of article 182 of the Tax Code of the Republic of Tajikistan, and also in case of deliveries to own workers according to Item 4 of this Article, the amount of taxable transaction is equal in non-business purposes to market price of these goods, works or services (including any duties, taxes or other charges), but excluding tax on value added.
3. According to article 275 of the Tax Code of the Republic of Tajikistan the tax rate is established in the amount of 2 percent of tax base.
The tax rate for the trade, procurement, supplying and sales enterprises is established in the amount of 0,5 of percent of tax base.
4. Time of making of taxable transaction is determined according to article 192 of the Tax Code of the Republic of Tajikistan in the same order as it is provided for the value added tax.
5. Tax period on tax on users of highways is calendar month. Payment and submission of the declaration for each accounting period is made no later than 15 days after the accounting period.
6. Each taxpayer shall:
a) provide to tax authority the declaration on tax on users of highways for each accounting period in the form attached to this Instruction;
b) pay tax to the budget for each accounting period at the scheduled time.
7. According to article 274 of the Tax Code of the Republic of Tajikistan tax on users of highways are not assessed: state-financed organizations, state governing bodies, including National Bank of Tajikistan and its organization; religious associations and organizations, national and cultural societies, except for their business activity.
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