Ministry of Justice
Republic of Tajikistan
On September 20, 2012 No. 644
of September 17, 2012 No. 901
1. This Code governs the imperious relations on establishment, change, cancellation, calculation and tax payment, and also the relations between the state and the taxpayer (tax agent) connected with execution of the tax liabilities (further - the tax relations).
2. The relations on collection of customs duties, taxes on the goods and vehicles moved through customs border of the Republic of Tajikistan are regulated by this Code and the customs legislation of the Republic of Tajikistan.
3. The relations on collection of the state fee and other obligatory payments in the budget are regulated by the relevant laws and this Code.
1. The tax legislation of the Republic of Tajikistan is based on the Constitution of the Republic of Tajikistan and consists of of this Code, the regulatory legal acts accepted according to it, governing the tax relations and the international legal acts recognized by Tajikistan.
2. Concepts and terms civil, family and other industries of the legislation of the Republic of Tajikistan, used in this Code, are applied in that value in what they are used in these industries of the legislation if other is not provided by this Code.
3. In case of contradiction between provisions of this Code and other regulatory legal acts, for the purposes of the taxation provisions of this Code are applied. The regulatory legal acts raising the tax matters shall correspond to provisions of this Code.
- regulations on administrative offenses, stipulated by the legislation about administrative offenses;
- regulations on crimes in the sphere of the taxes provided by the penal legislation;
- regulations on priority of the tax liabilities, stipulated by the legislation about bankruptcy;
- regulations on the taxes provided by the customs legislation;
- provisions, stipulated by the legislation about the state fee;
- provisions, stipulated by the legislation about the government budget for the corresponding calendar year;
- provisions, stipulated by the legislation about other obligatory payments in the budget;
- regulations on the taxes provided by investment, concessionary and credit (grant) agreements, and also other international legal acts approved by Majlisi namoyandagon of Majlisi Oli of the Republic of Tajikistan.
5. For foreign states and the governments, the international organizations, diplomatic and consular representations of foreign states and the governments, and their diplomatic and consular workers, and also representative offices of the international organizations, their workers and members of families of the above-named persons, the tax exemptions and other tax benefits provided according to this Code, or provided by the international legal acts recognized by Tajikistan are provided according to the procedures established by the Government of the Republic of Tajikistan.
6. The privileges provided by the international legal acts about prevention of double taxation are not applied to resident of foreign state if this resident is used by other person which is not resident of such state for the purpose of receipt of privileges.
1. The laws establishing the new taxes worsening situation of taxpayers and (or) establishing responsibility for the tax offenses determining new obligations of taxpayers and other participants of the relations regulated by the tax legislation have no retroactive force.
2. The retroactive effect can be given to the acts of the tax legislation excluding or mitigating responsibility or the obligation for violation of the tax legislation, or providing additional guarantees for protection of the rights of taxpayers, tax agents and their representatives in compliance by the legislation of the Republic of Tajikistan.
3. The regulatory legal act establishing or strengthening legal responsibility in the tax sphere, new taxes or worsening situation of the taxpayer becomes effective in month later, its official publication if the regulatory legal act does not provide other.
4. In case of availability of ambiguities and (or) contradictions between provisions of this Code or lack of necessary provisions (gaps) for regulation of the tax relations, tax and (or) judicial authorities make the decision for benefit of the taxpayer.
Note: The ambiguity and (or) contradictions between provisions of this Code is understood as discrepancy of regulations and (or) availability of two or several provisions contradicting each other in sense and content.
1. Establishment of new taxes, change or cancellation of the established taxes is performed only by modification and amendments in this Code and (or) in the legislation determined by part 4 Articles 2 of this Code according to the procedure of power to initiate legislation of the Government of the Republic of Tajikistan.
2. In case of establishment of taxes all elements of the taxation shall be determined.
3. Projects of regulatory legal acts on modification and amendments to this Code and other regulatory legal acts on the tax matters are represented to the Government of the Republic of Tajikistan in accordance with the established procedure by the Ministry of Finance of the Republic of Tajikistan in coordination with authorized state body and other relevant state bodies.
The taxation system of the Republic of Tajikistan includes set of the tax relations provided by this Code, using measures for ensuring tax payment, and also organizational structure of tax authorities and form of their organization, their right and obligation, form and methods of tax control and responsibility for violation of the tax legislation.
1. Physical persons and legal entities shall pay all types of tax, established by this Code which payers they are according to this Code.
2. It is forbidden to assign obligation to person to pay the taxes which are not established by this Code.
3. The tax estimated according to this Code represents monetary commitment before the state, and is subject to payment in the government budget.
4. Local authorities of the government have the right to impose only the local taxes established by this Code.
1. In the Republic of Tajikistan the nation-wide and local taxes are established. In the appropriate cases and procedure provided by this Code, taxpayers use special and (or) preferential tax regimes.
- income tax;
- income tax;
- value added tax;
- social tax;
- taxes for natural resources;
- tax on users of highways;
- sales tax of aluminum primary.
- tax on vehicles;
- taxes for real estate.
4. The Section XVI of this Code sets special tax regimes according to which separate categories of taxpayers shall pay some nation-wide and local taxes specified in parts 2 and 3 of this Article in the simplified procedure.
5. Treat special tax regimes:
- tax regime of the physical persons performing business activity on the basis of the patent or the certificate;
- the simplified tax regime for small business entities;
- the simplified tax regime for producers of agricultural products (single tax);
- special tax regime for subjects of gaming.
6. The Section XVII of this Code sets the preferential tax regimes providing additional tax benefits for investment attraction and support of priority spheres of economy.
7. The state fee, customs duty and other customs payments, other obligatory payments in the budget established by the relevant legislation of the Republic of Tajikistan are paid in sizes and procedure, the established specified legislation and this Code. Ministerial procedures on tax control of their calculation and payment are performed by the relevant authorized bodies and tax authorities according to the procedure, determined by this Code and the relevant legislation.
8. Funds from nation-wide taxes are distributed between the republican budget and local budgets according to the budget legislation of the Republic of Tajikistan. Payments on the local taxes arrive in the corresponding local budgets.
9. Taxation, established in the special part of this Code, is provided with tax authorities if other is not established by this Code.
1. Tax the obligatory payment established by this Code in the budget made in certain size, having binding irretrievable and non-paid character is recognized.
2. Taxes are estimated in terms of money and paid in national currency if other is not established by this Code.
1. For the purposes of the taxation as business activity the independent, performed on the risk activities directed to systematic profit earning (the income, compensation) from use of property, sales of goods, 4 performance of works or rendering services by persons who are subject to state registration in this quality in the procedure established by the legislation are recognized.
- the activities of public authorities of all levels and self-government institutions of settlements and villages which are directly connected with accomplishment of the state powers assigned to them;
- religious activities;
- activities of public organizations;
- activities of the organizations financed by founders;
- accomplishment of work for hire by physical person.
3. For the purposes of the taxation implementation of the following types of activity by physical person, the organization financed by the founder, and (or) non-profit organization is not business activity if such activities are not the main activities of the performing her face:
- placement of money in credit institutions;
- transfer to lease of personal and (or) real estate;
- cession of property in trust management;
- acquisition (sale) or transfer of share in the authorized capital of the legal entity or his securities;
- acquisition (sale) or transfer of bonds or any other bills of exchange to other person;
- acquisition (sale) or transfer of share in equity investment fund and (or) copyright and any similar rights belonging to the seller, other person;
- work for hire based on agreements (contracts) of civil nature or without agreements (contracts).
4. In that part in which persons which are carrying out the types of activity specified in part 2 of this Article perform business activity business activity of such persons is subject to the taxation, their assets and activities which are directly connected with implementation of business activity are subject separate (separate from the main activities) to accounting.
5. Activities of public institutions which part of special means is levied in the budget in the amount of and procedure, determined by the legislation are not considered business activity if the legislation does not establish other.
1. For the purposes of of this Code the concept, work for hire, means:
- accomplishment of obligations by physical person within the relations regulated by the civil legislation of the Republic of Tajikistan, the legislation of the Republic of Tajikistan on work or on public service;
- accomplishment by physical person of the obligations which are directly connected with service in armed forces or in law-enforcement and (or) the bodies (organizations) equated to them;
- work of physical person on executive position at the company or in the organization.
2. The physical person working, working or which will work on hiring in this Code hereinafter is referred to as, the worker. Person who pays the services rendered by such physical person hereinafter is referred to as "employer" and such payment hereinafter is referred to as "salary".
3. For the purposes of of this Code principle place of employment of the worker is the place of employment on which the employer shall keep the service record of the worker according to the legislation of the Republic of Tajikistan on work.
1. Charity is performed according to the Law of the Republic of Tajikistan "About charity".
2. Assistance (supports) to persons is not considered charity for the purposes of the taxation if any of the following conditions takes place:
- person receiving such help (support) assumes obligation of property or non-property nature (except the obligation to use the received means or property for purpose) in the face of, giving such help;
- the person accepting such help (support), and person giving such help (support) are considered as affiliated persons;
- such help (support) is given to any physical person or legal entity for participation in the election campaign of any level.
1. The physical person which during any consistently next 12-month period terminating this current calendar year really was in the territory of the Republic of Tajikistan more than 182 days about 183 days is considered resident of the Republic of Tajikistan (further - resident) in relation to the current calendar year. If such physical person was considered as resident previous calendar year, it is also considered resident since January 1st of the current year.
2. The physical person which within this current calendar year was in public service of the Republic of Tajikistan outside the Republic of Tajikistan this current 6th calendar year, irrespective of duration of such service, is considered resident.
3. Physical resident persons, irrespective of time of their stay in the territory of the Republic of Tajikistan and other criteria provided by this Article the physical persons who are citizens of the Republic of Tajikistan, the physical persons who submitted the application for admission to citizenship of the Republic of Tajikistan or about permission of permanent residence in the Republic of Tajikistan without acceptance in citizenship of the Republic of Tajikistan are recognized including:
- sent abroad by public authorities of the Republic of Tajikistan, including diplomatic, consular employees and staff of the representations equated to them, the trade missions of the Republic of Tajikistan, the international or intergovernmental organizations, and also members of families of the specified physical persons;
- members of crews of the vehicles belonging to legal entities or citizens of the Republic of Tajikistan, performing international carriages;
- military personnel and civil personnel of the military bases, military units, groups, the contingents or divisions deployed outside the Republic of Tajikistan;
- working at the objects which are outside the Republic of Tajikistan and being property of the Republic of Tajikistan or residents, or subjects of the Republic of Tajikistan (including on the basis of concession treaties);
- the pupils, students, trainees and probationers who are outside the Republic of Tajikistan for the purpose of training or practical training during the entire period of training or practice;
- the teachers and scientists who are outside the territory of the Republic of Tajikistan for the purpose of teaching, consultation or implementation of scientific works during the entire period of teaching or accomplishment of the specified works.
4. For the purposes of part of 1 this Article time during which the foreign physical person was in the Republic of Tajikistan is not considered time of the valid stay in the territory of the Republic of Tajikistan if such person stayed:
- as person having the diplomatic or consular status (or as the member of the family of such person);
- as the employee of the international organization or as person which is in public service of foreign state (or the member of the family of such person);
- only for following from one foreign state in other foreign state through the territory of the Republic of Tajikistan.
5. Any day during which the physical person really was in the territory of the Republic of Tajikistan, irrespective of stay duration is considered day of stay in the Republic of Tajikistan.
6. The physical person which is not resident of the Republic of Tajikistan according to this Article is considered the nonresident.
7. The physical person is considered the nonresident of the Republic of Tajikistan from the last day of stay in this calendar year in the territory of the Republic of Tajikistan until the end of this calendar year if such person is nonresident of the Republic of Tajikistan (further the nonresident) directly next calendar year.
8. Resident status and the nonresident for physical person it is determined for each calendar year.
9. The physical person which is recognized the nonresident shall provide to the tax agent or to tax authority in the place of stay (residence) no later than the date of receipt of the income or the moment of submission of tax statements the following documents:
- the document confirming residence of this person or stateless person in foreign state;
- notarized translation into state language of the identity document (passport).
1. The permanent organization of the nonresident (overseas enterprise or non-resident physical person) in the Republic of Tajikistan (further - "permanent organization") if this Article does not establish other, is understood as the permanent place through which the nonresident fully or partially performs business activity, including the activities which are carried out through the authorized person.
2. As permanent organizations, in particular, are considered: any place of implementation of the activities connected with production, conversion, picking, packing, packaging and delivery of goods irrespective of terms of implementation of such activities;
- any place of management (in particular, branch, department, representation, bureau, office, office, office, the agency, factory, workshop, the shop, laboratory, shop, warehouse) the nonresident, irrespective of terms of implementation of such activities;
- any place of implementation of activities, including installations or platforms, the boring or other equipment used for investigation of natural resources, mines (mines), oil and (or) gas wells, pits, land or surface towers and (or) wells irrespective of terms of implementation of such activities;
- any place of implementation of the activities (including implementation of control, supervising or observation 8th activities) connected with the pipeline, gas and oil pipeline, investigation and (or) development of natural resources, installation, installation, assembly, adjustment, start-up and (or) equipment maintenance irrespective of terms of implementation of such activities;
- any other place of implementation of the activities connected with operation of gambling automatic machines (including prefixes), computer networks and communication channels, attractions, transport and other infrastructure, irrespective of useful lives;
- permanent base which the non-resident physical person uses for implementation of business activity.
3. The building site (object), assembly or assembly object, accomplishment of the supervising activities connected with such objects, carrying out project works form permanent organization, irrespective of terms of implementation of works. For the purposes of this Article the building site (object), in particular, is understood as the place of implementation of activities for construction and (or) reconstruction of real estate objects, including construction of buildings, constructions and (or) carrying out installation works, construction and (or) reconstruction of bridges, roads, channels, stacking of pipelines, installation of electric, processing or other equipment and (or) implementation of other similar works. The building site (object) is recognized stopped the existence from the second day following behind day of signing of the act of the state acceptance of object in operation (amounts of completed work) and complete payment of construction.
- by proxy the agent is made by collection of insurance premiums and (or) performs insurance or risks reinsurance in the Republic of Tajikistan;
- more than 90 calendar days render services in any consecutive twelve-monthly period terminating in this tax period through workers or the personnel hired for these purposes in the territory of the Republic of Tajikistan continuously;
- is agreement party about joint activities (particular partnership) formed according to the legislation of the Republic of Tajikistan and operating in the territory of the Republic of Tajikistan;
- holds exhibitions in the Republic of Tajikistan on paid basis and (or) on which delivery (sale) of goods is made;
- based on contractual relations allocates the resident or the nonresident with the right to represent its interests in the Republic of Tajikistan, to be effective and sign contracts from his name (the agreement, the agreement).
5. Temporary or seasonal breaks, when implementing the activities provided in this Article do not lead to liquidation of permanent organization.
6. The nonresident performing business activity in the Republic of Tajikistan through the independent intermediary (the broker and (or) other independent agent who is acting on the basis of the agreements orders, the commissions, consignment or other similar agreement) not authorized to sign contracts (agreements) on behalf of this nonresident, it is not considered permanent organization. The independent intermediary is understood as the person performing within the regular (main) activities intermediary obligations for the purpose of cooperation of the parties and being as legally, and economically independent of the nonresident.
7. The affiliated enterprise of legal nonresident person created according to the legislation of the Republic of Tajikistan is not considered as permanent organization of the main nonresident company if between the affiliated and main companies there are no relations answering to provisions of the paragraph of the fifth of part 4 of this Article.
8. The place used is not considered permanent organization of overseas enterprise in the Republic of Tajikistan (irrespective of who uses it) for:
9. The registered representative office and (or) branch of overseas enterprise is considered permanent organization of overseas enterprise.
10. Activities of the nonresident forms permanent organization according to provisions of this Article, irrespective of its registration in tax authority or lack of such statement.
1. Tax agent is the organization or the individual entrepreneur to whom according to this Code the obligation on calculation, deduction and transfer in the relevant budget of the taxes withheld at the taxpayer or at payment source is assigned.
2. The tax agent has the same rights and obligations, as the taxpayer if this Code does not provide other.
3. The tax agent shall:
- correctly and timely to estimate, hold and transfer into the budget the taxes withheld from the taxpayer or at payment source according to this Code;
- record the income paid to taxpayers, and the taxes withheld from them (or at payment source) and transferred into the relevant budgets, including to keep separate account on each taxpayer;
- represent to tax authority in the place of the accounting tax statements according to the procedure, established by this Code;
- carry out other obligations provided by the tax legislation.
- persons are founders (participants) of the same company if the share of each person constitutes at least 20 percent;
- one person directly and (or) indirectly participates in other person, and the total share of such participation constitutes more than 20 percent;
- one person submits to other person on official capacity or one person is under control (direct or indirect) other person;
- persons are under direct or indirect control of the third party;
- persons directly or indirectly control the third party if the voting power of each of them constitutes at least 20 percent;
- faces consist in the marriage relations or have family relations.
2. The court can recognize faces interdependent on other bases which are not provided by part of 1 this Article if the relations between these persons can affect results of transactions on delivery (realization) of goods (works, services).
1. Transfer to other person of personal depreciable material estate, including the aircraft (except real estate, furniture, cars) under the agreement of finance lease (leasing) signed according to the Law of the Republic of Tajikistan "About finance lease (leasing)" is financial leasing if it answers one of the following conditions:
- cession of property in property of the leasing recipient and (or) provision of the right to the leasing recipient on property acquisition are determined by fixed price by the agreement of leasing;
- leasing term according to the agreement exceeds 75 percent of term of useful service of the property transferred on financial leasing;
- estimated residual cost of property upon termination of lease term will make less than 20 percent of its market price of the beginning of lease;
- the property transferred to finance lease is made to order for the lessee and upon termination of lease term cannot be used by the other person, except the lessee.
2. The paragraph third parts of 1 this Article is not applied to finance lease which beginning is the share of the last 25 percent of service life of property.
3. For the purposes of this Article the discount rate used for determination of the current discounted value of lease payments is equal to interest rate for untimely tax payment.
4. For the purposes of this Article the lease term includes additional term to which the lessee has the right to resume lease according to the lease agreement.
1. Investment projects of the Government of the Republic of Tajikistan - the projects which are provided on the basis of credit (grant) agreements on their financing (realization) between the Republic of Tajikistan (the Government of the Republic of Tajikistan) and foreign states (the governments of foreign states), domestic, foreign and the international financial institutions included in the register of investment (preferential) projects by the state authorized body in the sphere of investments. This register also joins projects on construction of social constructions, donated physical persons and legal entities to the relevant state body. The procedure for maintaining the register of investment projects according to the offer of authorized state body in coordination with authorized state body in the sphere of finance and authorized state body affirms as the sphere of investments the Government of the Republic of Tajikistan.
2. Investment projects of the Government of the Republic of Tajikistan are implemented with use of the privileges provided by this Code.
3. The credit (grant) agreements on financing (realization) of investment projects of the Government of the Republic of Tajikistan providing additional tax benefits are subject to approval from Majlisi namoyandagon of Majlisi Oli of the Republic of Tajikistan. Such agreements do not may contain regulations on income tax exemption and the social tax of citizens of the Republic of Tajikistan.
4. In case of deterioration in conditions of the taxation for implementation of investment projects of the Government of the Republic of Tajikistan, before completion of such projects in their relation the taxation conditions operating at the time of signing of the relevant agreements are used.
In this Code also other basic concepts are used:
1) taxation Elements - data which availability in regulatory legal act in case of establishment of taxes is obligatory, including the taxpayer, the taxation object, tax base, the tax rate, tax period, procedure for calculation of tax, procedure and payment due dates of tax, tax benefits if they are established.
2) the Taxpayer (taxpayer) - person to who according to this Code the obligation on tax payment is assigned. In particular, the physical person is recognized the taxpayer if such person is resident. The physical person (organization) is also considered taxpayer if such person:
a) performs in the Republic of Tajikistan activities, revenue-producing, or gains income from sources in the Republic of Tajikistan;
b) is owner (user) of property, taxable;
c) makes in the territory of the Republic of Tajikistan actions or transactions, taxable.
3) the Taxation object (the object connected with the taxation) - the circumstances determined by each type of tax, the rights and (or) actions in the presence of which there is tax liability.
4) the Tax base - cost, physical or other assessment of the taxation object (the object connected with the taxation) based on which the tax amount is estimated.
5) the Tax rate - the regulation of collection of tax, size of tax calculations per unit of measurement of tax base established as a percentage or in the absolute amount per unit of measurement of tax base.
6) the Tax period - the period of time for which (after which (termination)) determination of tax base is made and is estimated tax amount. The tax period can be divided into several accounting periods following the results of which there is obligation on representation of calculations and payment of the receivable amounts of taxes.
7) the Procedure for calculation of tax - the rule of calculation of tax amount for tax period, proceeding from tax base, the tax rates, and also privileges.
8) Procedure and payment due dates of tax - the rules determining terms and payment procedure of tax in the budget (budgets). The payment due date of tax represents the calendar date determined according to this Code to or at the time of approach of which the estimated tax amount shall be paid to the budget, that is the tax liability shall be fulfilled.
9) Tax benefits - this Code or the international legal acts recognized by Tajikistan, the benefits provided to taxpayers including opportunity not to pay tax or to pay it in smaller size or to later time.
10) Participants of the tax relations are taxpayers, tax agents, the state authorized body and other tax authorities, customs authorities, other bodies, authorized to perform calculation and (or) taxation.
11) the Organizations - the legal entities formed according to the legislation of the Republic of Tajikistan (further - the resident organizations), the foreign legal entities created according to the legislation of foreign states, the international organizations including functioning through the branches and representations created in the territory of the Republic of Tajikistan (further - the foreign organizations).
12) Tax administration - set of the measures of tax control, forced collection of taxes performed by tax authorities concerning the tax liability, and also rendering services to taxpayers (tax agents) and authorized bodies which is not fulfilled in time.
13) the Company (the entrepreneurial organization) - the organization performing business activity or created for accomplishment of such activities.
14) the Special tax regime - the special procedure for the taxation established for separate categories of taxpayers and providing the simplified methods of calculation and payment of separate types of tax, submission of tax statements.
15) the Preferential tax regime - additional tax benefits for attraction of investment and support of priority industries of economy.
16) the General tax regime - the procedure for calculation and payment of the nation-wide and local taxes established by this Code, except for special and preferential tax regimes.
17) the Individual entrepreneur - the physical person performing business activity without formation of legal entity based on the patent or the certificate.
18) the Confirmed expenses - the expenses supported by the documents allowing to determine date, the amount, transaction nature and to identify her participants.
19) Assets - the property, other material tangible assets, cash funds or property rights making the total amount of the main and current assets (funds) of the company (face); any value belonging to person; the accounting category including the cost of own property of the subject, and also means and the inventories intended for payment (repayment) of debt (obligations).
20) the Shortage - estimated (added) and not paid in time, including in the changed time, the amounts of taxes, percent and penalties in the budget.
21) Prizes - the any kinds of the income, remunerations and benefits in natural and monetary value received by taxpayers at tenders, competitions (Olympic Games), festivals on lotteries, on draws, including draws on deposits and debt securities.
22) Fixed assets - assets which at the same time answer the following conditions:
a) term of their service more than one year;
b) are used in case of production of goods (performance of works, rendering services) or for managerial needs as labor instrument;
c) as a rule, the cost of each unit of such assets above the limits set by regulatory legal acts of the Republic of Tajikistan concerning financial accounting for reference of tangible assets to means in turnover;
d) are subject to depreciation.
23) Grant - the money and (or) other property provided (transferred) on non-paid and irretrievable basis for achievement of particular purposes (tasks):
a) foreign states (the governments of foreign states), the international organizations, physical persons and legal entities - to the Republic of Tajikistan, the Government of the Republic of Tajikistan;
b) physical persons and legal entities which for natural disaster response or the solution of other social tasks create the necessary constructions transferred gratuitously to the possession to the relevant state bodies;
c) the following organizations whose activities carry charitable and (or) international nature and does not contradict the Constitution of the Republic of Tajikistan, - to the Republic of Tajikistan, the Government of the Republic of Tajikistan, legal entities and physical persons of the Republic of Tajikistan:
- international and foreign organizations; foreign non-governmental public organizations and funds.
24) the Income from sources in the Republic of Tajikistan - any receipts, benefits in cash, material or non-material form (without implementation of deductions) from any kinds of activities, property (property rights) and other bases in the Republic of Tajikistan, irrespective of the place of payment of the income, including:
a) income from work for hire in the Republic of Tajikistan;
b) the income from delivery by the producer of the goods made in the Republic of Tajikistan and also from performance of works and rendering services in the Republic of Tajikistan;
c) entrepreneurial income which can be carried to the permanent organization of the nonresident located in the territory of the Republic of Tajikistan including:
- the income which can be carried to sale in the Republic of Tajikistan of goods of the same or similar type, as goods delivered (implemented) through such permanent organization;
- income gained from business activity in the Republic of Tajikistan which has the same or similar nature, as the activities performed through such permanent organization;
d) the income connected with implementation of business activity in the Republic of Tajikistan through permanent organization, including from write-off of bad debts of the taxpayer by his creditors (except as specified, provided by Articles 64 and 78 of this Code), from sale of the fixed assets included in the income according to article 118 of this Code from compensation for expenses according to Article of 151 of this Code;
e) income in form of dividends gained from the resident legal entity and also income gained as a result of sale or transfer of share in such legal entity;
e) income in form of percent gained from residents;
ё) income in form of percent gained from the non-resident person having the permanent organization or property located in the territory of the Republic of Tajikistan if the debt of such person is connected with this permanent organization or property;
g) pension if it is paid by resident;
h) the income in form of the royalty received for the property which is or used in the Republic of Tajikistan, or the income from sale or transfer to other person of the property which is or used in the Republic of Tajikistan specified in Item 41 of this Article;
i) income gained from leasing of the personal estate used in the Republic of Tajikistan;
j) income gained from the real estate which is in the Republic of Tajikistan including the income from sale or transfer of share in such property;
k) the income from sale or share transfer or share in the company which asset cost is mostly directly or indirectly formed of real estate value, located in the Republic of Tajikistan;
l) other income from sale or transfer to other person of property by the resident which is not connected with implementation of business activity;
m) income gained from rendering managerial, financial or insurance services including reinsurance services if it is paid by the resident company or permanent organization of the nonresident located in the territory of the Republic of Tajikistan or if it is received on the basis of the contract with such company or permanent organization;
o) the income paid in the form of insurance premiums under the agreement on insurance or risk reinsurance in the Republic of Tajikistan;
o) the income from telecommunication or transport services when implementing international telecommunication or transportations between the Republic of Tajikistan and other states;
c) the fees of heads and (or) other payments received by members of the supreme body of management (the board of directors, board or other similar body) the legal entity of resident irrespective of the place of the actual accomplishment of the obligations assigned to such persons;
r) the allowances paid in connection with residence in the Republic of Tajikistan;
s) income gained by the physical nonresident persons working in the Republic of Tajikistan in the form of compensation by it (these persons) from the party (for the account) employers or employers of the expenses incurred by these physical nonresident persons for the material, social benefits and other material benefits, including expenses on food, accommodation, training of children in educational institutions, the expenses connected with rest including trips of members of their families to leave;
t) the retirement benefits performed by accumulative pension resident funds;
x) the income paid in connection with activities in the Republic of Tajikistan to actors of theater and cinema, employees of radio and television, musicians, artists and athletes irrespective of to whom payments of such income are performed;
w) the prizes paid by residents;
x) income gained from rendering independent personal (professional) services in the Republic of Tajikistan;
aa) positive exchange difference, including from purchase and sale of foreign currency;
bb) the income in form of non-paid receipt of the property which is in the Republic of Tajikistan including the income from such property;
cc) other income which is not provided in this Item.
25) the Digital signature of the taxpayer - special cryptographic instrument for ensuring of authenticity, integrity and authorship of electronic documents.
26) the Electronic taxpayer - the taxpayer interacting with tax authorities by electronic method on the basis of the usage agreement signed with them and recognition of the digital signature in case of exchange of electronic documents.
27) Work - activities which results have material expression, including construction, installation and repair work, scientific research, developmental and project developments.
28) Dividends - any distribution of means or property by the legal entity between his participants (shareholders), except for the shareholder return (participant) gained in the form of distribution by legal person issuer of the shares between shareholders which (distribution) does not change percentage ratio (shares) of shares of shareholders in the share (share) capital of legal person issuer, including:
a) income gained by the shareholder (participant) from the legal entity. If during six calendar months after accounting year the relevant decision, irrespective of its further use is not made on use of the profit which remained after the taxation, for the purposes of the taxation this profit is considered distributed between shareholders (participants) - the issuer in case of distribution of the annual profit remaining after the taxation in proportion to the number (shares) of shares of the shareholder (participant) in the authorized (share) capital of this legal entity;
b) the dividends (income) masked under other payments received by the shareholder (participant);
c) income gained by the shareholder (participant) from distribution of money or property according to the procedure of the redemption by legal person issuer of the shares and income gained by the shareholder (participant) from distribution of property in case of liquidation of the legal entity behind minus (in both cases) the property value (shares) brought by the founder (participant) as contribution to the authorized (share) capital.
29) the Humanitarian assistance - goods (works, services), provided gratuitously to the Republic of Tajikistan, directed from the foreign countries and the international organizations for improvement of living conditions and life of the population, and also the prevention and liquidation of emergency situations of military, ecological, natural, technogenic and other nature, distributed according to the procedure, established by the Government of the Republic of Tajikistan.
30) the Homestead parcels of land - the earth of agricultural purpose, allocated to physical persons according to the regulations established by the Land code of the Republic of Tajikistan including the land area occupied under structures and the yards. The homestead parcels of land do not include the parcels of land allocated in accordance with the established procedure for the organization of Dehkan (farmer) farms and also do not include the parcels of land provided to physical persons under lease.
31) the Source of payment of the income of the taxpayer - the organization or physical person from which (at the expense of which) the taxpayer gains income.
32) the Bad (doubtful) debt is the amount which is due to the taxpayer, but which the taxpayer is not able to receive completely because of insolvency or liquidation of the debtor or when the reality of its obtaining from the debtor or the third party is improbable. Anyway the debt on account of which repayment any payment within three years since the moment when such payment be made is not made is considered bad (doubtful) debt.
33) Authorized state body - the central executive body of the government determined by the Government of the Republic of Tajikistan, providing tax control of execution of the tax liabilities before the state.
34) Authorized bodies - state bodies of the Republic of Tajikistan, except for tax authorities, authorized by the Government of the Republic of Tajikistan to perform calculation and (or) collection of separate taxes and (or) to perform other functions connected with the taxation.
35) Separate division of the legal entity - division (branch, representation or another) the legal entity, irrespective of its reflection in constituent and (or) other documents of the legal entity who in total answers the following conditions:
a) performs business or not business activity;
b) has territorial and (or) property isolation from the legal entity;
c) has the workplaces created for the term of over one calendar month and (or) the personnel of workers connected with the organization or this division the relations regulated by the Labor code of the Republic of Tajikistan.
36) the Location of separate division of the legal entity - the place of implementation by this legal entity of activities through the separate division (the place of the actual finding of separate division).
37) Agricultural products - initial result (product) of cultivation of agricultural plants, animal and other biological assets which is not subjected to further conversion.
38) Goods - any material property, including the electric power, heat energy, gas and water. For the purposes of the value added tax goods do not include money and the earth.
39) Credit institutions - legal entities (banks, non-bank credit institutions, including the microfinancial organizations) performing all or separate banking activities based on the license of National Bank of Tajikistan stipulated by the legislation the Republic of Tajikistan, and also for the purposes of the taxation - National Bank of Tajikistan which according to the law performs all or some banking activities, stipulated by the legislation the Republic of Tajikistan.
40) the Commodity nomenclature external economic the deyatelnostisistema of codes of commodity classification accepted according to the Harmonized commodity description and coding system.
a) right to use by natural resources in the course of mining and (or) conversion of technogenic educations;
b) use of copyright, software, patents, drawings, models, trademarks or other intellectual property or transfer of the right of their use to other persons;
c) use of the industrial, trading or research equipment or transfer of the right of their use to other persons;
d) application of know-how;
e) use of movies, videos, sound recordings or other means of record or transfer of the right of their use to other persons;
e) technical assistance in connection with the rights provided by this Item or refusal of use of these rights.
42) Entertainment expenses - expenses on acceptance and servicing of any persons, including made for the purpose of establishment or maintenance of mutual cooperation, and also the participants who arrived to meeting of the Board of Directors, audit committee, shareholder meeting. Expenses on holding formal reception of specified persons, their buffet (fourchette) servicing belong to entertainment expenses during negotiations.
43) Services - any activities for remuneration, including trading activity, financial services, provision of material property in lease, provision of non-material property, not being delivery of goods or performance of works.
44) Financial services (for the purposes of the value added tax) - the following services of credit and other institutions:
a) provision, sale or transfer of the credits, credit guarantees and any other mortgage ensuring monetary transactions, including management of the credits and credit guarantees of person who granted the loan or guarantee;
b) provision, sale or transfer of loans (including microloans), guarantees on loans (microloans) and any other mortgage ensuring such monetary transactions, including management of loans (microloans) and guarantees on loans (microloans) person who granted loans (microloans) or guarantees;
c) the transactions connected with management of deposits and accounts, payments, money transfers, debt obligations, means of payment and tools of clients;
d) the transactions connected with the address of currency, the money and banknotes which are legal means of payment (except numismatical objects);
e) the transactions connected with the circulation of shares, bonds, certificates, bills of exchange, checks and other securities (except services in their storage);
e) the transactions relating to transactions with derivative financial instruments, forward contracts, options and similar agreements;
ё) the services connected with management of investment funds;
g) transactions of insurance and reinsurance;
h) finance lease (leasing).
45) the Electronic document of the taxpayer - the document in the established electronic format constituted, transferred, ciphered and certified by the digital signature, which is valid the reporting after its acceptance and confirmation of reliability.
46) Insurance payment (insurance indemnity, insurance sum) the amount paid by insurance company to insured person on property insurance and liability insurance in damage covering owing to insured events.
47) Depreciable material property for the purposes of finance lease (leasing) - all types of depreciable fixed assets (including planes), except for the real estate, furniture and cars used for business activity, transferred to term at least 12 consistently following calendar months to finance lease (leasing).
48) Activities for production of goods - business activity, income from which is gained generally from production and the sales of goods (material property) made by the entrepreneur.
49) the Tax debt recognized by the taxpayer, the outstanding amount of the tax liability, certain (added) in the following form:
a) the taxpayer in the tax statements;
b) in the decision on provision of delay on tax payment;
c) in the decision of tax authority according to the inspection statement or cameral control received and not challenged by the taxpayer;
d) the become effective judgment.
50) Commercial detection - the inventories of separate types of minerals opened within the contract area which are confirmed in accordance with the established procedure with State commission of the Republic of Tajikistan on inventories of minerals and are cost-efficient for production.
51) the Irresponsible taxpayer - the taxpayer who for the purposes of tax control by the actions (failure to act) leads to increase in risk of untimely and (or) incomplete payment of the established taxes and which including:
a) within more than 3 consecutive months from the moment of emergence of the obligation timely and in full submission of tax statements and (or) payment of tax amount (taxes) and (or) payments of acknowledged tax debt is not provided;
b) it is provided the invoice on the value added tax in case actually taxable transaction was not performed, or it is provided false the invoice;
c) other actions (failure to act) which list is established by authorized state body in coordination with authorized body in the field of support of entrepreneurship are performed.
52) Indirect tax - tax (the value added tax and excise) established in the form of price increment of the imported and (or) delivered goods, the performed works or (both) the rendered services and paid by the consumer in case of purchase of goods, the performed works or (and) services in the price increased by the amount of this tax. The obligation on payment of indirect tax in the budget is assigned to the supplier of goods, the contractor or (and) the person rendering services, who for the purpose of of this Code is referred to as with the taxpayer.
53) Delivery of goods - assignment of rights of property on goods, including sale, exchange or donation, transfer it is non-paid or with partial payment, salary payment in natural form and other payments in natural form, and also transfer to the pawnbroker of the property rights to the goods placed in pledge.
54) Offshore zones - the states and (or) the territories which represent to nonresidents (foreign physical persons and legal entities) the preferential tax treatment and (or) do not provide disclosure and submission of information on the performed operations with money and other property. For the purposes of the taxation the list of offshore zones determines the Government of the Republic of Tajikistan by the offer of authorized body on counteraction of legalization (washing) of income gained in the criminal way and terrorism financing.
1. The taxpayer (tax agent) has the right:
- obtain from tax authorities information on the operating taxes and on changes in the tax legislation of the Republic of Tajikistan, and also explanation in the order of calculation and tax payment, filling of forms of tax statements;
- represent the interests concerning the tax relations personally or through the representative; receive results of tax control in the cases established by this Code;
- receive the notice on the forthcoming documentary check, be present when carrying out tax control;
- receive free of charge in tax authority forms of tax statements and forms of the reporting if other is not established by this Code, in accordance with the established procedure to represent tax statements in electronic form;
- represent to tax authorities of the explanation on calculation and tax payment by results of tax control;
- no later than 5 working days from the moment of receipt of the written application by tax authority to receive the statement from personal account about condition of calculations with the budget for execution of the tax liability;
- within 5 working days according to the written application to receive the following types of certificates, including of availability or lack of tax debt, about the amounts of income gained by the nonresident from sources in the Republic of Tajikistan and the withheld (paid) taxes;
- receive the data on details necessary for filling of the payment document, for the purpose of execution of the tax liability on tax payment, and also information on payment method of taxes within 1 working day from the moment of the appeal to tax authority;
- appeal in the procedure established by this Code and other legal acts of the Republic of Tajikistan acts of tax audits and the notification under acts of tax audits and actions (failure to act) of officials of tax authorities;
- on observance of tax secret;
- not provide information and documents which are not relating to the taxation;
- prolong the due dates for tax payment (to receive delay) according to the procedure and on the conditions established by this Code;
- on timely offsetting or return of the amounts of excessively paid or excessively collected taxes (which excessively came to the budget of taxes);
- demand from the staff of tax authorities of observance of the tax legislation when making of actions by them concerning taxpayers;
- demand according to the procedure, established by the legislation, from tax authority of compensation of the damage caused as a result of illegal decisions and actions (failure to act) of his officials.
2. The taxpayer (tax agent) has other rights provided by this Code.
3. Judicial protection of their rights and legitimate interests is guaranteed to taxpayers. The procedure for protection of the rights and legitimate interests of taxpayers is determined by the legislation of the Republic of Tajikistan.
4. The rights of taxpayers are provided with the corresponding obligations of officials of tax authorities.
5. Non-execution or improper execution of obligations on providing the rights of taxpayers attracts responsibility, stipulated by the legislation the Republic of Tajikistan.
- timely and in full to fulfill the tax liability according to this Code;
- fulfill legal requirements of staff of tax authorities about elimination of the revealed violations of the tax legislation including on creation of the reconciliation statement, and also not interfere with their legal activities in case of execution of service duties by them;
- based on the instruction to allow officials of tax authorities to inspection of the property which is the taxation object and (or) object connected with the taxation;
- represent to the relevant tax authorities tax declarations, other tax statements and documents according to the procedure, provided by this Code;
- in accordance with the established procedure to apply cash registers;
- keep in accordance with the established procedure account of the income (expenses), taxation objects and (or) objects connected with the taxation according to the tax legislation;
- in accordance with the established procedure timely to be registered in quality of the taxpayer and to be registered as the taxpayer on value added;
- store accounting data, other accounting and other documents necessary for calculation and tax payment, and also the documents confirming the gained income, the made expenses and the paid (withheld) taxes during the term established by this Code;
- to annually carry out inventory count of the property and the obligations according to the legislation of the Republic of Tajikistan on financial accounting;
- within 5 working days in writing to inform tax authority in the place of the accounting, including on education or the termination of activities of the separate divisions, on decision making about reorganization, liquidation (the activities termination) or bankruptcy, on change of the applied tax regime, accounting treatment, the place of activities (residence), contact information.
2. The taxpayer (tax agent) carries out other obligations established by this Code.
3. The physical person fulfills the duties established by part of 1 this Article in the part concerning its tax liabilities.
1. The taxpayer can have in the tax relations of the representative.
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