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Ministry of Justice

Republic of Tajikistan

 On January 6, 2014 No. 63

LAW OF THE REPUBLIC OF TAJIKISTAN

of December 28, 2013 No. 1046

About modification and amendments in the Tax code of the Republic of Tajikistan

Article 1. Bring in the Tax code of the Republic of Tajikistan (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2012, No. 9, the Art. 838) the following changes and amendments:

1. To add paragraph two of part 1 of article 19 after words of "tax legislation" with words, "including on creation of the reconciliation statement".

2. In Article 29:

- to add part 7 after words of "individual entrepreneur" with words, "functioning on the basis of the certificate";

- "-" to exclude the individual entrepreneur from paragraph one of part 8 of the word.

3. In paragraph one of Article 56 of the word "the taxpayer to notify" shall be replaced with words "the taxpayer or reason code of registration, to notify".

4. To add article 78 paragraph two after the word of "situations" with words ", not allowing to pay tax debt, and other cases determined by the Government of the Republic of Tajikistan".

5. From part 2 of Article 93 of the word "open such information" shall be replaced with words "provide the information about the taxpayer".

6. In paragraph one of part 2 of Article 102 of the word "persons equated to participants of the Great Patriotic War" shall be replaced with words "the participants of the Great Patriotic War and persons equated to them".

7. 1) of Article 104 to state Item in the following edition:

"1) the Income from the official diplomatic (consular) and equated to it activities of person who is not the citizen of the Republic of Tajikistan in the Republic of Tajikistan and outside the Republic of Tajikistan.".

8. Respectively to add part 1 of article 157 after the words "monthly" and "month" with words "(quarter)" and "(quarter)".

9. In part 4 to Article 169:

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