LAW OF THE REPUBLIC OF TAJIKISTAN

of February 21, 2018 No. 1511

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

Accepted by the Resolution MH MOPT of February 7, 2018, No. 996

Approved by the Resolution MM MORT of February 16, 2018, No. 509

Article 1. Bring in the Tax code of the Republic of Tajikistan accepted by the Law of the Republic of Tajikistan of September 17, 2012 (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2012, No. 9, with, 838; 2013, No. 12, Art. 889, 890; 2015, No. 3, Art. 210, No. 11, Art. 965, Art. 966; 2016, No. 3, Art. 150; No. 11, Art. 883; 2017, Art. No. 1-2, 21, No. 5, чЛ, Art. 280), following changes and amendments:

1. Add with Article 2 (1) the following content:

"Article 2 (1). Procedure for entry into force of regulatory legal acts of the Republic of Tajikistan in the tax sphere

1. The laws establishing the new taxes worsening situation of taxpayers and (or) establishing responsibility for the tax offenses determining new obligations of taxpayers and other participants of the relations regulated by the tax legislation have no retroactive force.

2. The retroactive effect can be given to the acts of the tax legislation excluding or mitigating responsibility or the obligation for violation of the tax legislation, or providing additional guarantees for protection of the rights of taxpayers, tax agents and their representatives in compliance by the legislation of the Republic of Tajikistan.

3. The regulatory legal act establishing or strengthening legal responsibility in the tax sphere, new taxes or worsening situation of the taxpayer becomes effective in month later, its official publication if the regulatory legal act does not provide other.

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