ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of August 1, 2005 No. 291

About bad debts on taxes, percent and penalties on them

For the purpose of ensuring determination of item 4 of Postanovleniya Malzhlisi намояндагон Majlisi Oli of the Republic of Tajikistan of December 15, 2004 No. 1275 "About adoption of law of the Republic of Tajikistan "About the Government budget of the Republic of Tajikistan for 2005" on reducing shortage of the companies and organizations for tax payments of last years, according to article 99 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:

1. To the Ministry of Finance of the Republic of Tajikistan together with the Ministry of Labour and social the populations are sewn up and the Tax Committee under the Government of the Republic of Tajikistan to study the debts of the companies and organizations for nation-wide taxes, percent and penalties for them formed as of January 1, 2004 including the restructured debts which term of restructuring expired on January 1, 2005 and in case of establishment of hopelessness of these debts:

- to 100000 (hundred thousand) somoni to write off and provide information in the Government of the Republic of Tajikistan in the amounts;

- on the amounts more than 100000 (hundred thousand) somoni to provide offers to the Government of the Republic of Tajikistan for adoption of the relevant decision.

2. To local authorities of the government to study the debts of the companies and organizations for the local taxes, percent and penalties for them formed as of January 1, 2004 and in case of establishment of hopelessness of these debts to write off them.

3. The Ministry of Finance of the Republic of Tajikistan to develop the instruction about procedure for write-off of bad debt on taxes, percent and penalties on them in a month and to provide in accordance with the established procedure to the Governments of the Republic of Tajikistan.

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