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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of December 31, 2003 No. 583

"ABOUT EXCISE STAMPS FOR ALCOHOLIC AND TOBACCO PRODUCTS"

(as amended on 31-12-2003)

The government of the Republic of Tajikistan decides:

1. Approve the enclosed Rules of realization and use of excise stamps on tobacco and alcoholic products.

2. Ceased to be valid according to the Order of the Government RT of 31.12.2004 No. 497

3. Corporations of the food industry, gardening and wine growing of the Republic of Tajikistan of Hurokvori to submit the report on realization and remaining balance of the excise stamps operating till January 1, 2004 in the Ministry of Finance of the Republic of Tajikistan in a month.

4. Under the Government of the Republic of Tajikistan to provide to the Ministry of Finance of the Republic of Tajikistan, the Tax Committee accomplishment of the approved Procedure.

5. Recognize invalid:

item 4 of the order of the Government of the Republic of Tajikistan of June 2, 1997 No. 253 "About introduction of excise stamps on tobacco products and alcoholic products";

Item 5 of the order of the Government of the Republic of Tajikistan of December 30, 2001 No. 592 "About course of execution of the Presidential decree of the Republic of Tajikistan of December 28, 1998 "About strengthening of state regulation in the field of production, turnover of ethyl alcohol and alcoholic products".

Prime Minister

Republic of Tajikistan E.Rakhmonov

 

Approved by the order of the Government of the Republic of Tajikistan of December 31, 2003 No. 583

Rules of realization and use of excise stamps on tobacco and alcoholic products

1. General provisions

1. Rules of realization and use of excise stamps on the tobacco and alcoholic products imported on the territory of the Republic of Tajikistan and made in the Republic of Tajikistan are prepared in compliance by the order of the Government of the Republic of Tajikistan of June 2, 1997, No. 253 "About introduction of excise stamps on tobacco products and alcoholic products", the order of the Government of the Republic of Tajikistan of December 30, 2001 No. 592 "About course of execution of the Presidential decree of the Republic of Tajikistan of December 28, 1998, No. 1143 "About strengthening of state regulation in the field of production and turnover of ethyl alcohol and alcoholic products" and the Order of the Government of the Republic of Tajikistan of October 10, 2003, No. 87-f.

2. Customer of excise stamps is the Ministry of Finance of the Republic of Tajikistan.

3. The Ministry of Finance of the Republic of Tajikistan transfers excise stamps to the Tax Committee under the Government of the Republic of Tajikistan and Customs Service under the Government of the Republic of Tajikistan for storage, accounting, realization and control according to the joint Agreement.

4. New samples of excise stamps which become effective since January 1 2004, will be implemented at the following prices:

- on tobacco products in the national currency equal 0, 02 US dollars for 1 brand:

- on alcoholic products according to equal 0, the 05th US dollar for 1 brand.

5. The Tax Committee under the Government of the Republic of Tajikistan and Customs Service under the Government of the Republic of Tajikistan will be implemented by excise stamps to the taxpayers having permissions to production of tobacco and (or) alcoholic products and (or) import of these goods.

6. Marking of the excise goods made in the Republic of Tajikistan is performed by producers of goods, and imported into the Republic of Tajikistan of excise goods - importers before their import to customs area of the Republic of Tajikistan.

7. The excise stamps purchased by producers and importers of excise goods are not reused.

 8. The imported excise goods (alcoholic and tobacco products) are subject to customs clearance only after their marking.

9. Realization of tobacco and alcoholic products without excise stamps of new sample is not allowed.

10. Persons which allowed violation of requirements of this Procedure are made responsible according to the legislation of the Republic of Tajikistan.

2. Procedure for acquisition of excise stamps

11. For acquisition of excise stamps in the Tax Committee under the Government of the Republic of Tajikistan and Customs Service under the Government of the Republic of Tajikistan the following documents are provided:

- letter (statement) of the importer or producer;

- the copy of the documents (the license, quota) confirming import permits and (or) production in the Republic of Tajikistan to tobacco and (or) alcoholic products;

- the copy of the document confirming payment of cost of excise stamps in the government budget.

12. Payment of cost of excise stamps is made for cash or non-cash payment through organizations of banks in the government budget.

13. Excise stamps are considered as documents of the strict accounting and their turnover is performed according to established procedure.

14. The Tax Committee under the Government of the Republic of Tajikistan and Customs Service under the Government of the Republic of Tajikistan quarterly, no later than the 20th day of the next month, provide the information to the Ministry of Finance of the Republic of Tajikistan about quantity of the brands realized to the organizations importing and (or) making excise goods.

15. The procedure for marking of the imported and made excise goods is determined by the Tax Committee under the Government of the Republic of Tajikistan and Customs Service under the Government of the Republic of Tajikistan.

16. Unused excise stamps return importers and (or) producers of excise goods to the Tax Committee under the Government of the Republic of Tajikistan and Customs Service under the Government of the Republic of Tajikistan, their cost is compensated from the government budget.

17. The excise stamps damaged after their realization are not subject to return.

     

 

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