LAW OF THE REPUBLIC OF TAJIKISTAN

of June 20, 2019 No. 1622

About entering of amendments into the Law of the Republic of Tajikistan "About other obligatory payments in the budget"

Accepted by the Resolution MH MOPT of April 26, 2019, No. 1318

Approved by the Resolution MM MORT of June 12, 2019, No. 676

Article 1. Bring in the Law of the Republic of Tajikistan "About other obligatory payments in the budget" of July 28, 2006 (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2006, No. 7, Art. 345; 2009, No. 5, Art. 327; 2010, No. 1, Art. Z; 2011, No. 12, Art. 848; 2013, No. 3, Art. 191; 2015, No. 11, Art. 971; 2016, No. 7, Art. 629, No. 11, Art. 884) following amendments:

1. To add part 2 of Article 4 with paragraphs the eleventh and twelfth the following content:

"-tourist payment;

- payment for making of hajj and umra.".

2. Add with Chapters 16 (9) and 16(10) following contents:

"Chapter 16 (9). Tourist payment

Article 63 (22). Regulations on collection of tourist payment

1. The tourist payment (further - the state) is levied from the foreign tourists and citizens of the Republic of Tajikistan leaving the countries for the purpose of tourism, travel agencies for rendering services (sale) of tourist packets, physical persons and legal entities for every day of rendering services by hotel (to lodgers, hostel, apartments), sanatoria, rest houses, Spa hotels, tourist bases and dachas.

2. Travel agencies shall provide to the subjects of rendering tourist services provided in parts of 1 this Article, the document certifying payment of the amount for prevention of double payment.

Article 63 (23). Payers of payment

Physical persons to which render tourist services are considered as payers of payment.

Article 63 (24). Rate, procedure for calculation and payment due date of payment

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