THE ORDER OF THE TAX COMMITTEE UNDER THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of December 28, 2012 No. 20-f

About approval of the Instruction for calculation and payment of excises

According to part 4 of article 208 of the Tax Code of the Republic of Tajikistan,

I dispose:

1. Approve the Instruction for calculation and payment of excises in the state and Russian languages it (is applied).

2. Approve this Instruction with the Ministry of Finance of the Republic of Tajikistan and provide for state registration to the Ministry of Justice of the Republic of Tajikistan.

3. Assist financial and economic management for placement of this Instruction in the Dzhumkhuriyat and Bodzhu hirodzh newspapers, and also to take measures for bringing this Instruction to local tax authorities and taxpayers.

4. This Order becomes effective after state registration and official publication.

5. Declare invalid the Resolution of the Chairman of the Tax Committee under the Government of the Republic of Tajikistan of December 14, 2006, for No. 10-4-2/2068 "About approval of the Instruction for calculation and payment of excises" registered in the Ministry of Justice of the Republic of Tajikistan of December 27, 2006, No. 234.

6. Exclude the subitem in) Item 1 of the Order of the Chairman of the Tax Committee under the Government of the Republic of Tajikistan of December 17, 2012 No. 15-F "About approval of types of declarations and tax calculations" No. 546 "b" registered in the Ministry of Justice of the Republic of Tajikistan of December 21, 2012.

7. Control over execution of this Order is imposed on the vice-chairman Yusupov P. S.

Approved by the Order of the Chairman of the Tax Committee under the Government of the Republic of Tajikistan of December 28, 2012 No. 20-f

Instruction for calculation and payment of excises

1. General provisions

1. The instruction for calculation and payment of excises (further - "Instruction") is developed based on part 4 of article 208 of the Tax Code of the Republic of Tajikistan and determines taxpayers, the taxation object, tax base, procedure for calculation and payment, delivery of tax statements and other elements of the taxation of excise.

2. Excise (excise tax) is the indirect tax included in sales price of excise goods (the rendered services).

2. Taxpayers

3. Taxpayers (payers of excises) are persons, including separate divisions of legal entities which perform taxable transactions.

4. Payers of excises according to this Chapter are also foreign legal entities and physical persons performing taxable transactions in the Republic of Tajikistan.

5. In case of the excise goods made in the territory of the Republic of Tajikistan from the raw materials delivered by the customer (raw materials supplied by the customer), payer of excises is the producer who shall transfer to the customer the excise goods (finished goods) made from its raw materials on the sales price including excise according to the Tax code as though these raw materials supplied by the customer belonged to producer.

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