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Ministry of Justice

Republic of Tajikistan

On May 13, 2013 No. 317

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of May 2, 2013 No. 211

About the Procedure for tax exemption on value added of deliveries of goods (execution of the works, services) paid at the expense of means of agreements

According to article 192 of the Tax Code of the Republic of Tajikistan and article 51 of the Law of the Republic of Tajikistan "About regulatory legal acts" the Government of the Republic of Tajikistan decides:

1. Approve the Procedure for tax exemption on value added of deliveries of goods (execution of the works, services) paid at the expense of means of agreements it (is applied).

2. Under the Government of the Republic of Tajikistan to provide to the Tax Committee accounting of the exempted tax amounts on value added on deliveries of goods (execution of works of the services) paid at the expense of means of agreements.

Prime Minister of the Republic of Tajikistan

Emomalii Rahmon

Approved by the Order of the Government of the Republic of Tajikistan of May 2, 2013, No. 211

Procedure for tax exemption on value added of deliveries of goods (execution of the works, services) paid at the expense of means of agreements

1. General provisions

1. The procedure for tax exemption on value added of deliveries of goods (execution of the works, services) paid at the expense of means of agreements (further - the Procedure) is developed according to part two of article 192 of the Tax Code of the Republic of Tajikistan and determines procedure for tax exemption on value added (further - the VAT) deliveries of goods (execution of the works, services) paid at the expense of borrowing facilities (grant) agreements.

2. For goal achievement of this Procedure investment projects of the Government of the Republic of Tajikistan the projects realized 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 international financial institutions are recognized.

3. Borrowers (grantees) are the legal entities or persons authorized in the procedure established by regulatory legal acts as contractors of the project (the program, the agreement) for the purpose of which the loan (grant) is granted.

4. For the purposes of this Procedure on the following faces, directly participating in investment projects of the Government of the Republic of Tajikistan release from the VAT on deliveries of goods (execution of the works, services) acquired at the expense of borrowing facilities (grant) agreements about financing (realization) of investment projects of the Government of the Republic of Tajikistan is applied:

- legal entities - the residents of the Republic of Tajikistan registered as payers of the VAT;

- nonresidents, including those which perform activities in the Republic of Tajikistan through permanent organizations of nonresidents.

5. Exemption of the VAT is provided to persons specified in item 4 of this Procedure according to the concluded bargains (contracts, agreements, agreements) on delivery of goods (execution of the works, services) acquired at the expense of borrowing facilities (grant), agreements in case of observance of the following conditions if:

- are approved as person specified in Item 3 presents of the Procedure;

- are directly connected with the project (the contract by which agreement on realization it is provided the credit (grant);

- are put into the period of realization of the credit (grant),

- are subject to completion before the end of the period of project implementation (the program, the agreement) for the purpose of which the loan (grant) is granted.

6. If person specified in item 4 of this Procedure has the separate turnovers which are not connected with direct implementation of the project (the program, the agreement) for the purpose of which realization the credit (grant), or bargains concluded by it is allocated (contracts, agreements, agreements) the tax benefits provided by this Procedure on such turnovers and transactions do not meet the requirements of Item 5 of this Procedure, (contracts, agreements, agreements) do not extend, and such person is payer of the VAT.

2. Conditions of exemption of the VAT

7. Remission of the VAT of deliveries of goods (execution of works of services) at the expense of borrowing facilities (grant) agreements for financing (implementation) of investment projects of the Government of the Republic of Tajikistan (further credit (grant) agreements), is made based on the statement of the grantee (borrower) or the authorized person, the supplier of goods (execution of works, services) if the following conditions are at the same time complied:

- delivery of goods (execution of works, services) is performed at the expense of means of the agreements approved by the Government - the Republic of Tajikistan;

- goods (execution of work, service) are acquired only for the purpose of, the specified agreements established in;

- delivery of goods (execution of works, services) is performed according to the contract (contract) signed directly with the grantee (borrower) or person authorized by it on implementation of the project.

8. Remission of the VAT of deliveries of goods (execution of works of services) is made based on the statement (address) of the borrower (grantee) or person, it the representative in the procedure established by regulatory legal acts, in the address (addressed to) the supplier of goods, the contractor or services in the form given to Appendices 1 to this Procedure. The borrower (grantee) considers the following statements with accruing and applies to documentation, connected with exemption from the VAT in frame of this Procedure.

9. For the purpose of accounting of the provided tax benefits of person, specified in item 4 of this Procedure, shall keep separate account according to transactions (contracts, agreements, agreements) connected with delivery of goods, goods (execution of the works, services) paid at the expense of borrowing facilities (grant) agreements and separately for other taxable transactions.

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