ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of August 31, 2013 No. 398

About the Procedure for change of the due date for tax payment, penalties and percent

According to article 70 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 change of the due date for tax payment, penalties and percent it (is applied).

3. Enact this resolution since July 1, 2013.

Approved by the Order of the Government of the Republic of Tajikistan of August 31, 2013, No. 398

Procedure for change of the due date for tax payment, penalties and percent

1. The present the Procedure is developed based on article 70 of the Tax Code of the Republic of Tajikistan and determines procedure for change of payment due date (delay) for taxes, penalties and percent.

2. Delay is transfer of completion date of the tax liabilities of one or several taxes, penalties and percent for later term. After delay term the taxpayer shall extinguish delayed outstanding amount on taxes, penalties and percent the month following after month in which the delay period expired.

3. The amount of taxes, penalties and percent on which earlier according to the orders of the Government of the Republic of Tajikistan and Majlis of People's Deputies of the cities and areas delay is granted during the carrying out offsets and write-off of bad debts is considered as shortage on taxes.

4. Delay is granted taking into account observance of the requirements provided by parts 2, of 3, of 4, of 5,6 and the 11th article 70 of the Tax Code of the Republic of Tajikistan.

5. Delay of execution of the tax liabilities of taxpayers is granted in the presence of one of the bases specified in part 8 of article 70 of the Tax Code of the Republic of Tajikistan.

6. Repeated provision of delay on tax payment, penalties and percent without complete repayment early the delayed amounts of taxes, penalties and percent is forbidden except for causing case to this taxpayer of damage as a result of natural disaster, technogenic catastrophe or other force majeure circumstances.

7. The decision on delay on nation-wide taxes and special tax regimes except for of the social tax and taxes withheld at payment source is accepted on representation of the Ministry of Finance of the Republic of Tajikistan by the Government of the Republic of Tajikistan for up to 3 years. In exceptional cases, on representation of the Ministry of Finance of the Republic of Tajikistan. approved with the Ministry of Economic Development and Trade of the Republic of Tajikistan and the Tax Committee under the Government of the Republic of Tajikistan, the Government of the Republic of Tajikistan can establish separate resolutions this term up to 5 years.

8. The decision on delay on the local taxes on representation of the relevant municipal (district) financial management is made by Majlis of People's Deputies of the respective city (area) for up to 3 years.

9. For consideration of questions of change of the due dates for tax payment, penalties and percent in the Ministry of Finance of the Republic of Tajikistan or financial managements of the cities and areas in place of registration taxpayers are represented the following materials:

- statement for provision of the tax deferral;

- the reconciliation statement confirming debt of the taxpayer to the budget for types of tax about day of submission of the petition;

- supporting documents about availability at least one of the bases established by part 8 of article 70 of the Tax Code of the Republic of Tajikistan;

- data of tax authority in place of registration of the taxpayer about lack of the cases specified in part 11 of article 70 of the Tax Code of the Republic of Tajikistan on the relation of this taxpayer.

10. Quarterly to represent to local executive bodies of the government to the Ministry of Finance of the Republic of Tajikistan and the Tax Committee under the Government of the Republic of Tajikistan data on the made decisions on delay on the local taxes.

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