LAW OF THE REPUBLIC OF TAJIKISTAN

of March 18, 2022 No. 1867

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

Accepted by the Resolution MH MOPT of March 14, 2022, No. 667

Approved by the Resolution MM MORT of March 15, 2022, No. 251

Article 1. Bring in the Tax code of the Republic of Tajikistan of December 23, 2021 (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2021, No. 12, h 1, the Art. 681) the following changes and amendments:

1. 2) parts 1 of Article 122 to exclude Item paragraph two.

2. Add Article 123 with part 6 of the following content:

"6. Irrespective of provisions of parts 1-5 of this Article, the term of limitation period for write-off of bad tax debt, except for provisions of parts 1 and 2 of Article of 131 of this Code, constitutes 15 years.".

3. In Article 131:

- in part 1:

- in Item 5) to replace sign of point with sign of semicolon ";";

- add with Item 6) of the following content:

"6) in case of natural disasters (earthquakes, floods), emergency situations (epidemics and pandemics) and other similar circumstances making impossible payment of tax debt.".

- state parts 2 and 3 in the following edition:

"2. Irrespective of provisions of this Code, the Government of the Republic of Tajikistan can recognize tax debt of the taxpayer hopeless.

3. The procedure for recognition of bad tax debt and write-off of tax debt, acknowledged hopeless, affirms the Government of the Republic of Tajikistan.";

- exclude part 4.

4. Regarding the 4th Article 251:

- in the paragraph the fourteenth to replace sign of point with sign of semicolon ";";

- add with the paragraph the fifteenth the following content:

"-import of the vehicles set in motion only by electric motors including electric vehicles, electrobuss and trolleybuses.".

5. Regarding 1 Article 286:

- in paragraph seven to replace sign of point with sign of semicolon ";";

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