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Ministry of Justice

Republic of Tajikistan 

 On July 6, 2021 No. 34

LAW OF THE REPUBLIC OF TAJIKISTAN

of July 2, 2021 No. 1802

About amnesty in connection with legalization of assets and money of citizens of the Republic of Tajikistan

(as amended on 10-01-2025)

Accepted by the Resolution MH MOPT of June 30, 2021, No. 468

This Law determines legal and organizational basis of holding exclusive single action by the state by granting of amnesty in connection with legalization of assets and money of citizens of the Republic of Tajikistan and its purpose is creating favorable conditions for attraction of the capital of citizens in national economy, ensuring transparency, reduction of share of shadow economy, asset recovery and money of citizens of the Republic of Tajikistan in national economy of Tajikistan, activation of investment of development of entrepreneurship.

Article 1. Basic concepts

In this Law the following basic concepts are used:

1) amnesty in connection with legalization of assets and money (further - amnesty) - release of citizens of the Republic of Tajikistan from responsibility for offenses, stipulated by the legislation the Republic of Tajikistan in connection with assets and money, legalizuyemy according to requirements of this Law, provision of the fiscal privileges and state guarantees of the rights and interests of the citizens legalizing the assets and money;

2) the legalization period - the term established by this Law during which citizens of the Republic of Tajikistan can legalize the assets and money;

3) assets - listed below personal and real estate:

a) the precious metals and gemstones extracted in the territory of the Republic of Tajikistan without observance of requirements of the legislation of the Republic of Tajikistan, or acquired on the money which is not specified in the declaration on the income or in the taxation object in the Republic of Tajikistan;

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