ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of August 1, 2006 No. 360

About approval of the Rule of change of payment due date of customs duties and taxes

According to Article 378 of the Customs code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:

1. Approve the enclosed Rules of change of payment due date of customs duties and taxes.

2. Enact this resolution since July 1, 2006.

Approved by the order of the Government of the Republic of Tajikistan of August 1, 2006 No. 360

Rules of change of payment due date of customs duties and taxes

1. Rules of change of payment due date of customs duties and taxes (further - Rules) determine conditions and requirements for provision to payers of customs duties or taxes of the state support in type of change of the payment due date of customs duties and taxes established by the legislation in shape:

- delays with one-time payment of the amount of customs duties and taxes (further delay);

- payment by installments with step-by-step payment of the amounts of customs duties and taxes (further payment by installments).

2. Delay or payment by installments of payment of customs duties and taxes is provided to payers of customs duties and taxes on outstanding amount on customs duties and taxes.

The decision on delay or payment by installments of payment of customs duties and taxes is accepted by the Government of the Republic of Tajikistan on the provision of the Ministry of Finance of the Republic of Tajikistan approved with authorized body concerning customs affairs and the Ministry of Economy and Trade of the Republic of Tajikistan.

3. Delay or payment by installments of payment due date of customs duties and taxes can be provided in the presence at least one of the following bases:

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