ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of June 18, 1999 No. 238

About approval of the Instruction about procedure for calculation and payment of excises

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 payment of excises".

Approved by the Order of the Government of the Republic of Tajikistan of June 18, 1999 No. 238

The instruction about procedure for calculation and payment of excises

I. General provisions

1. This instruction is published based on the Tax code of the Republic of Tajikistan.

2. The excise is the indirect tax included in sales price of excise goods (Article 208 of the Tax Code of the Republic of Tajikistan, further in brackets only numbers of articles of this Code are specified).

II. Taxpayers

3. Payers of excises are the legal entities and physical persons performing transactions on production of excise goods in the territory of the Republic of Tajikistan and (or) to import of excise goods (209-1).

4. In those cases. when in the territory of the Republic of Tajikistan goods from the raw materials delivered by the customer (raw materials supplied by the customer) are made, payer of excises is the producer who shall transfer to the customer manufactured goods (finished goods) on the sales price including excise and all other taxes according to the Tax Code of the Republic of Tajikistan as though these raw materials supplied by the customer belonged to producer less the price (cost) of the raw materials delivered by the customer spent for production of excise goods (209-2).

III. Taxation object and procedure for its determination

5. The taxation object are the following taxable transactions (210):

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