LAW OF THE REPUBLIC OF TAJIKISTAN

of January 2, 2020 No. 1675

About modification and amendments in the Tax code of the Republic of Tajikistan

Accepted by the Resolution MH MOPT of October 23, 2019, No. 1454

Approved by the Resolution MM MORT of December 25, 2019, No. 735

Article 1

Bring in 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. бб, Art. 67, No. 7-8, Art. 529; 2019, Art. No. 4-5, 227, No. 6, Art. 322, No. 7, Art. 473), following changes and amendment:

1. To exclude from paragraph one of part 1 of Article 220 of the word "geological works and (or)".

2. In Article 223:

- state part 1 in the following edition:

"The subscription bonus is paid by the person which became the winner of tender on receipt of the right of subsurface use or who acquired the subsurface use right on the basis of direct negotiations and (or) obtained the license (permission) to mining according to the legislation of the Republic of Tajikistan.";

- exclude part 2.

3. In Article 225:

- state part 1 in the following edition:

"1. The determined sum of subscription bonus is paid by subsoil users after receipt of the license (permission) to the right of mining to the following terms:

a) for popular minerals and minerals (except for the subjects acting in the field of coal production):

- thirty percent from the approved amount of subscription bonus within 30 calendar days from the date of receipt of the license (permission) to the right of mining;

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