LAW OF THE REPUBLIC OF TAJIKISTAN

of July 19, 2019 No. 1644

About modification of the Tax code of the Republic of Tajikistan

Accepted by the Resolution MH MOPT of June 28, 2019, No. 1411

Approved by the Resolution MM MORT of July 11, 2019, No. 706

Article 1. Part 2 of article 181 of 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, Art. 838; 2013, No. 12, Art. 889, Art. 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, h 1, Art. 280; 2018, No. 2, Art. 66, Art. 67, No. 7-8, Art. 529; The Law of the Republic of Tajikistan of June 20, 2019, 1620) to state No. in the following edition:

"2. Till December 31, 2023 the taxable transactions of the value added tax connected with execution of construction works rendering services of public catering are assessed at the rate of 7 percent and educational services in rate of 5 percent (further - the lowered rate), except for taxable import and subsequent delivery of the imported goods, and also taxable export, without the paid value added tax.".

Article 2. To enact provisions of this Law on taxable transaction of the value added tax for accomplishment of construction works, rendering services of public catering from the moment of the official publication, and for educational services, since January 1, 2019.

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