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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of April 3, 2012 No. 143

About approval of the State program on implementation of the Concept of forecast development of the legislation of the Republic of Tajikistan in the sphere of finance, the taxation, customs and banking activity for 2012-2015

In pursuance of Item 3 of the Presidential decree of the Republic of Tajikistan of February 19, 2011, No. 1021 "About the Concept of forecast development of the legislation of the Republic of Tajikistan", the Government of the Republic of Tajikistan decides:

1. Approve the State program on implementation of the concept of forecast development of the legislation of the Republic of Tajikistan in the sphere of finance, the taxation, customs and banking activity for 2012-2015 and the Actions plan of its realization (are applied).

2. To the ministries and departments of the republic, in the terms provided by the Actions plan of the Program to develop the corresponding regulatory legal acts and in accordance with the established procedure to provide them to the Government of the Republic of Tajikistan.

Chairman

Governments of the Republic of Tajikistan Emomalii Rahmon

Approved by the order of the Government of the Republic of Tajikistan of April 3, 2012 No. 143

The state program on implementation of the Concept of forecast development of the legislation of the Republic of Tajikistan in the sphere of finance, the taxation, customs and banking activity for 2012-2015

1. General provisions

1. Forming of democratic values, creation of civil society, carrying out political and legal reforms, promotion of the rights, freedoms and the main missions of man and citizen, development and enhancement of the legislation of the Republic of Tajikistan, for the purpose of providing requirements of the Constitution of the Republic of Tajikistan and the solution of the major problems of system of the legislation of the Republic of Tajikistan, determination of the main directions and methods of enhancement of the legislation, according to the principles of the sovereign, democratic, constitutional, secular, single and social state require development of this program, ensuring development and enhancement of the legislation of the Republic of Tajikistan in 2012-2015.

2. The policy of the state and Government of the Republic of Tajikistan is directed to Creation of the democratic, constitutional, sovereign and single state that follows from essence of article 1 of the Constitution of the Republic of Tajikistan, and also from contents of the Concept of forecast development of the legislation of the Republic of Tajikistan. Owing to this fact in the conditions of democratic transformations the role becomes stronger, and the line item is right in regulation of economic, social, state and public life which realization is reached by means of preparation and adoption of the laws.

3. Without forecasting and development of the legislation providing and accomplishment of current laws is impossible. The state program on implementation of the Concept of forecast development of the legislation of the Republic of Tajikistan in the sphere of finance, the taxation, customs and banking activity for 2012-2015 (further - the Program) is adopted on the basis of contents of the Concept of forecast development of the legislation of the Republic of Tajikistan approved by the Presidential decree of the Republic of Tajikistan of February 19, 2011, No. 1021.

2. Financial legal basis of the Program

4. The legal basis of the Program is constituted by the Constitution of the Republic of Tajikistan, international legal acts recognized by Tajikistan, the current legislation, presidential decrees of the Republic of Tajikistan, the order of the Government of the Republic of Tajikistan, the Concept of forecast development of the legislation of the Republic of Tajikistan and other operating regulatory legal acts.

5. The financial basis of the Program is constituted by the funds allocated from the Government budget and also the cash receipts allocated from accounts of the ministries and departments specified in the Program.

6. The money allocated by the relevant ministries and departments is used within, the actions provided in this Program, for the purpose of fruitful realization of these legal actions.

3. The bodies realizing the Program

7. The Government of the Republic of Tajikistan, the Ministry of Justice of the Republic of Tajikistan, the National center of the legislation in case of the President of the Republic of Tajikistan, the Ministry of Finance of the Republic of Tajikistan, the Ministry of Economic Development and Trade of the Republic of Tajikistan and the State committee on investments and management of state-owned property of the Republic of Tajikistan participate in implementation process of this Program.

8. The international and public organizations performing the activities in the Republic of Tajikistan cooperate in program implementation as coordinators.

4. Main objectives of the Program

9. The main objective of this Program consists in improvement of quality of the laws and their effective realization in public life and is directed to accomplishment of the following tasks:

a) reduction of the current legislation in compliance with development of public relations and requirements of time;

b) in the course of streamlining of the legislation introduction of requirements of the international acts;

c) elimination of disagreements in the legislation and ensuring compliance of single space of the legislation in the Republic of Tajikistan.

5. Actions for implementation of requirements of the Program

10. For the purpose of enhancement of the legislation in credit granting system and finance it is necessary to take the following measures:

a) updating of methodology of forming and accomplishment of the budget, streamlining of the operating regulatory legal acts regulating the budget relations and adoption of the Budget code of the Republic of Tajikistan;

b) streamlining of the operating regulatory legal acts governing the bank relations within the single legal aktabankovsky code of the Republic of Tajikistan;

c) further enhancement of the Tax code of the Republic of Tajikistan, including by consideration and acceptance of changes and amendments to the Tax code of the Republic of Tajikistan, ensuring reform of the tax legislation in the following directions:

- use of the distinctive relation in the taxation of objects of different function;

- updating of methods of calculation, the mechanism and the principles of collection of taxes from additional cost, on profit of legal entities, excises, taxes on profit of physical persons, taxes for subsurface use;

- streamlining of various criteria of regulation of decrease in taxes, payments, duties and release from them;

- the termination of practice of tax exemption taking into account implementation of the minimum regulations in the tax legislation of the Republic of Tajikistan.

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