Approved as the Minister of state revenues and charges of the Republic of Tajikistan of August 04, 2005 No. 264

The instruction about procedure for calculation and payment in the budget of taxes on subsoil users

I. General provisions

1.1. This Instruction is developed based on stata Item 11 2 Tax codes of the Republic of Tajikistan and the Law of the Republic of Tajikistan "About subsoil" No. 983 of 20.07.1994 and determines the features connected with execution of the tax liabilities arising under contracts for subsurface use and establishes procedure for calculation and tax payment on the subsoil users including bonuses (subscription, commercial detection, production) and royalty (article 272 of the Tax Code of the Republic of Tajikistan, further in brackets only numbers of articles of this Code will be specified).

1.2. The legal entities and physical persons enabling the realization (execution) of contracts for subsurface use in the Republic of Tajikistan along with payment of special payments of subsoil users, are taxpayers on other taxes established by the Tax code of the Republic of Tajikistan if they meet requirements imposed by this Code to payers of other taxes (272-2).

1.3. All types of bonuses and royalty are subtracted (are deductions) for the purposes of the income tax (the income tax for individual entrepreneurs) (272-3).

II. Payers

2. Payers of special payments of subsoil users (further - "special payments") are the legal entities and physical persons performing transactions on subsurface use in the Republic of Tajikistan (further - "subsoil users"), including extraction of minerals from technogenic mineral educations (273).

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