ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of April 26, 2022 No. 178

About the Procedure for return of the amount of excessively offset value added tax over the amount of the accrued tax for tax period

According to article 274 of the Tax Code of the Republic of Tajikistan and article 57 of the Law of the Republic of Tajikistan "About regulatory legal acts" the Government of the Republic of Tajikistan decides:

1. Approve the Procedure for return of the amount of excessively offset value added tax over the amount of the accrued tax for tax period it (is applied).

2. To provide the tax amount returned from the republican budget on the value added determined by this Procedure in account part of the republican budget for calendar year.

3. To the Ministry of Finance of the Republic of Tajikistan to make return of the tax amount determined by this Procedure at the expense of the value added tax which arrived in the republican budget. To consider amount repaid of the value added tax in profitable and account parts of the republican budget.

4. Declare invalid the order of the Government of the Republic of Tajikistan of May 10, 2005 No. 175 "About the Procedure for return from the republican budget of the value added tax".

Approved by the Order of the Government of the Republic of Tajikistan of April 26, 2022, No. 178

Procedure for return of the amount of excessively offset value added tax over the amount of the accrued tax for tax period

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