ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of June 18, 1999 No. 242

About approval of the Instruction about procedure for calculation and tax discharge from owners of vehicles

According to Item 10 of article 4 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:

Approve the enclosed Instruction "About procedure for calculation and tax discharge from owners of vehicles".

Approved by the Order of the Government of the Republic of Tajikistan of June 18, 1999 No. 242

The instruction about procedure for calculation and tax discharge from owners of vehicles

I. Taxpayers

1. Any persons (legal and physical) owning the vehicles which are subject to registration in the Republic of Tajikistan are taxpayers from owners of vehicles (article 267 of the Tax Code of the Republic of Tajikistan, further in brackets only numbers of articles of this Code are specified).

II. Object and rates of tax

2. Following types of vehicles: motorcycles, motor scooters, cars, buses and cargo vehicles are the taxation objects (268).

3. Rates of tax on owners of vehicles are differentiated by types of vehicles and per each horsepower of engine capacity a year constitute (270):

+--------------------------------------------------------------------+
¦Наименование объектов налогообложения¦Размер  налога  в процентах к ¦
¦                                     ¦не облагаемому  налогом мини- ¦
¦                                     ¦муму дохода                   ¦
+-------------------------------------+------------------------------¦
¦Мотоциклы и мотороллеры              ¦1,0 процент                   ¦
+-------------------------------------+------------------------------¦
¦Легковые автомобили                  ¦2,0 процента                  ¦
+-------------------------------------+------------------------------�

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