LAW OF THE REPUBLIC OF TAJIKISTAN

of December 17, 2020 No. 1744

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

Accepted by the Resolution MH MOPT of October 28, 2020, No. 199

Approved by the Resolution MM MORT of December 9, 2020, No. 90

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. 66, Art. 67; 2019, No. 7-8, of Art. 529; 2019, Art. No. 4-5, 227, No. 6, Art. 322, No. 7, Art. 473; 2020, No. 1, Art. 21, Art. 22, No. 7-9, Art. 614), following changes and amendments:

1. In Article 12:

- add with part 9 of the following content:

"9. The place of rendering services by the foreign persons identified regarding 1 Article 193 (1) of this Code, is not the reason for formation of permanent organization in the Republic of Tajikistan.";

- respectively to consider parts 9 and 10 parts 10 and 11.

2. Article 17 (to add 1) with part 4 following of content:

"4. The personal account for the foreign persons registered in tax authority is used for the purpose of obtaining from tax authority of documents (information) and submission of data on the electronic services provided in part 1 of article 1935 of this Code.".

3. In Article 25:

- add with part 11 of the following content:

"11. The foreign persons who are directly rendering to physical persons electronic services are subject to registration (removal from accounting) based on submission of statements and other documents in the form approved by authorized state body.";

- respectively to consider parts 11-21 parts 12-22.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info