of April 22, 2003 No. 9
About finance lease (leasing)
This Law regulates legal, organizational and economic basis of finance lease (leasing) (further - leasing) and is directed to protection of legitimate rights and interests of subjects of leasing.
Operation of this Law extends to the relations of leasing activities and leasing of the property relating to not used things, intended for temporary ownership and use in the entrepreneurial purposes.
In this Law the following basic concepts are used:
- leasing - set of the organizational, economic and legal relations connected with leasing agreement performance;
- financial leasing - type of leasing after which termination of term, the property right regarding leasing, according to the agreement, can pass to the leasing recipient;
- operational leasing - leasing type, later, of the termination of term of which, subject of leasing does not carry over the leasing recipient and returns to the lessor;
- returnable leasing - type of leasing according to which, the leasing recipient sells the property to the lessor on condition that the lessor will lease further this mushchestvo the leasing recipient;
- leasing activities - type of investing activities on property acquisition and its transfer to leasing;
- additional services (works) - the services (works) rendered by the lessor or the seller prior to use and (or) in the course of use of leasing subject to the leasing recipient, connected with implementation of the agreement of leasing.
- No. 2111 is excluded according to the Law of the Republic of Tajikistan of 13.11.2024
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