LAW OF THE REPUBLIC OF TAJIKISTAN

of January 2, 2020 No. 1676

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

Accepted by the Resolution MH MOPT of December 18, 2019, No. 1551

Approved by the Resolution MM MORT of December 25, 2019, No. 736

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, Art. No. 2 66, Art. 67, No. 7-8, Art. 529; 2019, Art. No. 4-5, 227, No. 6, Art. 322, No. 7, Art. 473), following changes and amendments:

1. In Article 3:

- to add the name of Article after the word of "taxes" with the words "and privileges".

- regarding 1 word "cancellation of the established taxes" shall be replaced with words "cancellation of the established taxes and privileges";

- add with part 2 following of content:

"2. The procedure for provision of tax benefits affirms the Government of the Republic of Tajikistan on representation of the Ministry of Finance of the Republic of Tajikistan, in coordination with authorized state body and other relevant state bodies.";

- respectively to consider parts 2 and 3 parts 3 and 4.

2. In Article 17:

- add with Items 55), 56) and 57) of the following content:

55) Electronic base - the module of the computer program, used on the basis of the accounting report for determination of correctness of accounting of goods and products of taxpayers and sources of the taxation. The procedure for its maintaining is determined by authorized state body.

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