of August 1, 2006 No. 363
About approval of the Instruction about procedure for property attachment of legal entities and physical persons, and also its realization for the purpose of ensuring timely receipt of taxes and other obligatory payments in the budget
According to articles 95 and 96 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:
1. Approve the enclosed Instruction about procedure for property attachment of legal entities and physical persons, and also its realization for the purpose of ensuring timely receipt of taxes and other obligatory payments in the budget.
2. Declare invalid the order of the Government of the Republic of Tajikistan of March 29, 2000 No. 138 "About approval of the Instruction about procedure for property attachment of legal entities and physical persons, and also its realization for the purpose of ensuring timely receipt of taxes and other obligatory payments in the budget".
Prime Minister
Republic of Tajikistan E.Rakhmonov
Approved by the order of the Government of the Republic of Tajikistan of August 1, 2006 No. 363
This Instruction about procedure for property attachment of legal entities and physical persons, and also its realization for the purpose of ensuring timely receipt of taxes and other obligatory payments in the budget (further the Instruction) determines procedure for property attachment of the taxpayer as method of ensuring execution of the tax liabilities as action of tax authority and tax police for ownership limitation of the taxpayer concerning its property.
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