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

of February 8, 2013 No. 6-r

About approval of "Procedure for calculation and due dates for tax payment for subjects of free economic zones"

According to part 1 of article 326 of the Tax Code of the Republic of Tajikistan,

I dispose:

1. Approve the Procedure for calculation and the due dates for tax payment for subjects of free economic zones it (is applied).

2. Provide this Procedure for state registration in the Ministry of Justice of the Republic of Tajikistan.

3. Assist financial and economic management for placement of this Procedure in the Bodzhu Hirodzh and Dzhumkhuriyat newspapers.

4. Department of the organization of document flow and clerical work to take measures for bringing this Procedure to local tax authorities and taxpayers.

5. This Order to enact after check, state registration and official publication.

6. Declare invalid the Order of the Chairman of the Tax Committee under the Government of the Republic of Tajikistan from 28.12.2012, No. 21-F about approval "Procedure for calculation and the due dates for tax payment for subjects of free economic zones".

7. I impose control over execution of this Order on the vice-chairman Dzhabborov R. T.

Approved by the Order of the Chairman of the Tax Committee under the Government of the Republic of Tajikistan of February 8, 2013, No. 6-f

Procedure for calculation and the due dates for tax payment for subjects of free economic zones

1. General provisions

1. The procedure for calculation and the due dates for tax payment (further - the Procedure) is developed for subjects of free economic zones based on part 1 of article 326 of the Tax Code of the Republic of Tajikistan (further - the Tax code), determines procedure for calculation and tax payment in the budget for subjects of the free economic zone.

2. In this Procedure the following basic concepts are used:

a) the free economic zone - the protected and protected limited site of the territory of the Republic of Tajikistan with precisely designated borders in which preferential economic terms and special legal regime for implementation entrepreneurial and investment are created;

b) special legal regime of the free economic zone - set of the precepts of law establishing special conditions of implementation of the taxation, the currency address, customs regime, employment relationships and other conditions in the territory of the free economic zone;

c) authorized state body on free economic zones - the state body authorized by the Government of the Republic of Tajikistan concerning creation, managements, functioning and liquidations of free economic zones in the Republic of Tajikistan;

d) subjects of the free economic zone are individual entrepreneurs and the organizations, irrespective of forms of business, registered according to the legislation of the Republic of Tajikistan and signed with administration of the free economic zone the agreement on activities in the territory of the free economic zone;

e) the certificate of the subject of the free economic zone - the document confirming the right of activities and use of special legal regime in the free economic zone;

e) administration of the free economic zone - the organization having the status of public institution and exercising control of the free economic zone.

2. Taxpayers

3. Taxpayers - the legal entities, individual entrepreneurs functioning based on the certificate the branches of foreign legal entities performing activities in the territory of the free economic zone as her subjects shall correspond to at the same time following conditions:

a) have supporting documents about passing of state registration according to the Law of the Republic of Tajikistan "About state registration of legal entities and individual entrepreneurs" and about registration in tax authorities of the respective area (city);

b) not have separate divisions outside the territory of the free economic zone;

c) perform the types of activity which are not prohibited by regulations on the respective free economic zone;

d) have legal address in the free economic zone.

3. Taxation object

4. Term within 3 years after formation of the free economic zone for receipt of the status of the subject of this free economic zone is provided to the owner of real estate object located in the territory of the free economic zone or to function on the terms of the tax regimes set by the Tax code as person which is not the subject of this free economic zone.

Example: Fazo LLC has in the balance in limits to the free economic zone one two-storeyed building, however is not registered by Fazo LLC as the subject of the free economic zone. The above-stated society rents the building to the subject of the free economic zone.

In this example if Fazo LLC within 3 years does not receive the status of the subject to the free economic zone, he shall choose one of the set modes of the Tax code and continue the further activities.

5. The taxation objects which are in the territory of the free economic zone and not belonging to subjects of the free economic zone are assessed with taxes according to the tax legislation of the Republic of Tajikistan.

Example: The real estate unit of the citizen Tabarov T. with area of 60 square meters it is located in the territory of the free economic zone. Citizen Tabarov T., who is not subject of the free economic zone, shall pay the taxes established by the Tax code.

4. Export of goods

6. Foreign and domestic goods are imported on the territory of the free economic zone with full relief from payment of customs duties, taxes under control of customs authorities on the conditions determined by customs regime of free customs zone.

Example: Fayz LLC imported products for production of furniture on the conditions determined by customs regime of free customs zone from the Russian Federation on the territory of the free economic zone. During passing of customs border of Fayz LLC it is exempted from payment of all types of customs duties and taxes if signed the agreement with Administration of the free economic zone, underwent state registration and before arrival of goods on the territory of the free economic zone consisted under control of customs authorities.

7. Commodity exportation from the territory of the free economic zone to other regions of the Republic of Tajikistan is performed under control of customs authorities on the conditions determined by customs regime of release for free circulation.

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