of December 31, 2004 No. 497
About control of production and turnover of excise goods
(In edition of the Orders of the Government RT of May 3, 2006 No. 209, 29.12.2012 No. 743)
For the purpose of strengthening of control of production and turnover of excise goods, and also decides ensuring tax payment in the budget, the Government of the Republic of Tajikistan:
1. Approve the Procedure for activities of tax posts at the companies for production of ethyl alcohol, alcohol-containing drinks and tobacco products.
2. To provide to the heads of the companies and organizations having licenses of authorized state body of the Republic of Tajikistan for production and turnover of ethyl alcohol, alcohol-containing drinks and tobacco products tax authorities with necessary rooms and means of communication.
3. The companies and the organizations having licenses of authorized state body of the Republic of Tajikistan for production and turnover of ethyl alcohol, alcohol-containing drinks and tobacco products within 2 months from signature date of this resolution create tax posts and provide the productions with the metering devices established in technologically fixed places and fixing production volumes for tax and other purposes.
4. Production and the address of ethyl alcohol, alcohol-containing drinks and tobacco products without creation of control tax posts and without ustanovky in technologically appropriate places of calculating machines from fiscal pamyatyo which for the purpose of the taxation reflect production volume is forbidden.
5. Determine that:
- idea of tax authorities of the Republic of Tajikistan of availability of shortcomings on fulfillment of requirements of this resolution is for authorized state body of the Republic of Tajikistan on issue of licenses for production and turnover of ethyl alcohol, alcohol-containing drinks and tobacco products the basis for suspension of action of the license from signature date of such representation by the head of tax authority;
- the metering devices established, in technologically fixed places and the production volumes fixing for the tax purposes, are under constant control of tax authorities.
6. Declare invalid Item 2 of the order of the Government of the Republic of Tajikistan of December 31, 2003 No. 583 "About excise stamps for alcoholic and tobacco products".
Republic of Tajikistan E.Rakhmonov
Approved by the Order of the Government of the Republic of Tajikistan of December 31, 2004 No. 497
1. For the purpose of streamlining of production and turnover of ethyl alcohol, alcohol-containing drinks and tobacco products in the organizations for production of excise goods tax control posts are effective.
2. Employees of tax posts the staff of tax authorities is included.
3. Depending on duration of working hours at the companies activities of staff of tax authorities on tax posts within days are divided into changes and respectively upon termination of change replacement of staff of tax authorities will be organized.
4. Heads of the companies for placement of tax posts and ensuring free accomplishment of the tax authorities of tasks assigned to employees create working conditions according to which employees are provided with separate office, means of communication and iron box for document storage.
6. Employees of tax posts also shall not allow:
a) production of excise goods without the corresponding license;
b) realization of excise goods without quality certificate;
c) realization of the unmarked or incorrectly marked by excise stamps separate excise goods (alcoholic drinks and tobacco products).
7. Employees of tax posts shall:
a) undertake according to the operating regulatory legal acts of measure for suppression of misappropriation of ethyl alcohol, alcohol-containing drinks and tobacco products in case of their production, storage and delivery (export from the territory of the company);
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