ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of November 1, 2006 No. 497

About approval of Rules of tax exemption on value added of deliveries of the goods (performance of works, rendering the services) paid (which are subject to payment) at the expense of means of grant, the credit (loan)

According to article 237 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:

Approve the enclosed Rules of tax exemption on value added of deliveries of the goods (performance of works, rendering the services) paid (which are subject to payment) at the expense of means of grant, the credit (loan).

1. To provide to the ministry of state revenues and charges of the Republic of Tajikistan accounting of the exempted tax amounts on value added on deliveries of goods (performance of works, rendering the services) paid (which are subject to payment) at the expense of means of grant, the credit (loan).

2. Concerning the tax amounts on value added paid from January 1, 2006 before adoption of this resolution on deliveries of goods (performance of works, rendering the services) paid (which are subject to payment) at the expense of the means of grant, the credit (loan) and Rules meeting the requirements approved by this resolution to taxpayers on value added to make adjustment according to Article part one provisions 209, of part three of Article 227 and article 232 of the Tax Code of the Republic of Tajikistan. In the absence of the tax liabilities or their smaller amount offsetting or return of excessively paid amounts of the value added tax according to article 89 of the Tax Code of the Republic of Tajikistan is made.

4. Of May 10, 2005 "About procedure for return from the republican budget of the value added tax" the words "and 237" to exclude No. 175 from preamble of the order of the Government of the Republic of Tajikistan.

5. From the republican budget of the value added tax approved by the order of the Government of the Republic of Tajikistan of May 10, 2005 No. 175, to make the following changes to the Procedure for return:

- to exclude from the first Item of the word "and 237";

- 2, the subitem "b" of Item 3 and Item 8 to exclude the subitem "b" of Item;

- in the subitem "v" of Item 2 of the word "in subitems "an" and "b" and in the subitem "v" of Item 3 of the Word "subitems "an" and "b" replace respectively with words "in the subitem "an" and "the subitem "a";

- in Items 2 and 3 to consider the subitem "v" the subitem "b";

- consider Items 9 and 10 Items 8 and 9.

6. Enact this resolution since January 1, 2006.

 

Approved by the order of the Government of the Republic of Tajikistan of November 1, 2006 No. 497

Rules of tax exemption on value added of deliveries of the goods (performance of works, rendering the services) paid (which are subject to payment) at the expense of means of grant, the credit (loan)

I. General provisions

1. Rules of tax exemption on value added of deliveries of the goods (performance of works, rendering the services) paid (which are subject to payment) at the expense of means of grant, the credit (loan) (dalee-Pravila) are developed according to part two of article 237 of the Tax Code of the Republic of Tajikistan and determine procedure for tax exemption on value added (further - the VAT) deliveries of the goods (performance of works, rendering the services) paid (which are subject to payment) at the expense of means of grant, the credit (loan).

2. For the purposes of these rules grantees, borrowers are the legal entities or persons authorized by them in established - regulatory legal acts procedure, the appointed (representatives) the Government of the Republic of Tajikistan as contractors of the project (the program, the agreement) for the purpose of which grant grant, the loan (loan).

3. For the purposes of these rules persons to whom release from the VAT on deliveries of the goods (performance of works, rendering the services) paid (which are subject to payment) at the expense of means of grant, the credit (loan) is applied are:

legal entities - the residents of the Republic of Tajikistan registered as payers of the VAT;

the individual entrepreneurs registered as payers of the VAT in the Republic of Tajikistan;

nonresidents, including those which perform activities in the Republic of Tajikistan through permanent organizations of nonresidents.

4. Exemption of the VAT is provided to persons specified in Item 3 of these rules according to the concluded bargains (contracts, agreements, agreements) on delivery of goods (performance of works, rendering the services) paid (which are subject to payment) at the expense of means

grant, the credit (loan), in case of observance of the following conditions: are approved as person specified in Item 2 of these rules;

are directly connected with the project (the program, the agreement) on which implementation the grant, the loan (loan) is granted;

are put into the period of realization of grant, credit (loan);

are subject to completion before the end of the period of project implementation (the program, the agreement) for the purpose of which the grant, the loan (loan) is granted.

5. If person specified in Item 3 of these rules has the separate turnovers which are not connected with direct implementation of the project (the program, the agreement) for the purpose of which realization the grant, the credit (loan) or bargains (contracts, agreements, agreements) concluded by it is allocated, the tax benefits provided by these rules on such turnovers and transactions do not meet the requirements specified in item 4 of these rules, (contracts, agreements, agreements) do not extend, and such person is payer of the VAT.

II. Conditions of exemption of the VAT

6. Remission of the VAT of deliveries of the goods (performance of works, rendering services) intended for implementation of the target projects approved by the Government of the Republic of Tajikistan for the account (in limits) means of grant and (or) the credit (loan), is made if the following conditions are at the same time complied:

the grant, the credit (loan) at the expense of which means the delivered goods are paid (the performed works, the rendered services) is provided to the Republic of Tajikistan or the Government of the Republic of Tajikistan by foreign states, the governments of foreign states, the international organizations;

goods (works, services) are acquired only for the purpose of for which realization the grant, the loan (loan) is granted;

delivery of goods (performance of works, rendering services) is performed according to the agreement (contract) signed directly with the grantee, the borrower or is direct with the contractor (person) appointed the grantee, the borrower for implementation of the purposes of grant, the credit (loan).

7. Remission of the VAT of deliveries of goods (performance of works, rendering services) is made based on the statement (address) of the grantee (borrower) or person, it the representative in the procedure established by regulatory legal acts, in the address (addressed to) the supplier of goods, the contractor or services in the form given in appendix 1 to these rules. Grantees (borrowers) record the specified statements the accruing result and apply to the documents connected with exemption of the VAT within these rules.

8. For the purpose of accounting of the provided tax benefits of person, specified in Item 3 of these rules, shall keep separate account according to transactions (contracts, agreements, agreements) connected with delivery of goods, (performance of works, rendering services), paid (subject to payment) at the expense of means of grant, the credit (loan) and separately on other taxable transactions.

In the upper part tax declarations on the VAT for the accounting period in which delivery of goods (performance of works or rendering the services) paid (which are subject to payment) at the expense of means of grant, the credit (loan) took place according to Item 15 of these rules the mark becomes:

"Due to the realization of "_______________________________________________________________________ _________________________________________________________________________________________________"
                      (name of the project (program, agreement)

also number from the List of transactions (contracts, agreements, agreements) on delivery of goods (performance of works, rendering the services) paid (which are subject to payment) at the expense of means of grant, the credit (loan) is dated. The copy of the application (letters) of the grantee (borrower) on exemption of the VAT of this delivery of goods, performance of works or rendering services is attached to the tax declaration on the VAT for the accounting period.

9. In the tax declaration on the VAT of person specified in Item 3 of these rules, turnovers on deliveries of goods (performance of works, rendering the services) paid (which are subject to payment) at the expense of means of grant, the credit (loan) reflect in part "A" in the graph of the exempted turnovers. The tax amount on value added belongs in offsetting on the VAT by pro rata or separate method. At the same time, in case of determination of contributory VAT amount the amount both the leviable, and exempted turnover for the accounting period is taken into consideration. If during the accounting period only the exempted turnovers took place, then offsetting on the VAT on goods purchased (works, services) is not allowed. On deliveries of goods (performance of works, rendering the services) paid (which are subject to payment) at the expense of means of grant, the credit (loan), persons specified in Item 3 of these rules, invoices on the VAT are not exposed.

10. The performance of works or rendering services paid (which are subject to payment) at the expense of means of grant, the credit (loan) and meeting the requirements of these rules, the nonresidents who are not registered as payers of the VAT in the Republic of Tajikistan is made without the return taxation at payment source.

11. If the delivered goods, results of performance of works or rendering services on which exemption of the VAT was provided earlier for any reason of cancellation of the agreement, contract, agreement (the expiration or termination, project implementation completion (programs, agreements), etc.) remain at the disposal of (property) of persons, specified in Item 3 of these rules, then on such remaining balance of goods, results of performance of works or rendering services by these persons within 10 days is subject to charge and payment of the VAT from which payment release within these rules was provided earlier. Payment of the VAT is made on residual cost on the date of the expiration, termination or agreement completion (the contract, the agreement) on delivery of goods (performance of works, rendering the services) paid (which are subject to payment) at the expense of means of grant, the credit (loan), depending on what term will come earlier.

12. Provisions of Item 11 of these rules do not extend:

on persons specified in Item 2 of these rules;

concerning the goods which are subject to export from the Republic of Tajikistan, earlier imported into the Republic of Tajikistan and being property of persons specified in Item 3 of these rules;

concerning goods, results of performance of works or rendering the services donated to state bodies of the Republic of Tajikistan according to the legislation of the Republic of Tajikistan;

in case of the return taxation.

III. Procedure for control and accounting of transactions (contracts, agreements, agreements)

13. All transactions (contracts, agreements, agreements) on delivery of goods (performance of works, rendering the services) paid (which are subject to payment) at the expense of means of grant, the credit (loan), are subject to approval and accounting by the designated (authorized) person specified in Item 2 of these rules. Approval of transactions (contracts, agreements, agreements), means putting down of seal, stamp and signature of the first head (or the deputy first head authorized by it) the designated (authorized) person specified in Item 2 of these rules on the contract (the agreement, the agreement) and their inclusion in the List of transactions (contracts, agreements, agreements) on delivery of goods (performance of works, rendering the services) paid (which are subject to payment) at the expense of means of grant, the credit (loan).

14. The designated (authorized) person specified in Item 2 of these rules for the purpose of control and accounting on application of tax benefits, after approval of contracts (agreements, agreements) on delivery of goods (performance of works, rendering the services) paid (which are subject to payment) at the expense of means of grant, the credit (loan), constitutes and keeps the List of transactions (contracts, agreements, agreements) in the form given in appendix 2 to these rules. Copies of the approved transactions (contracts, agreements, agreements) on delivery of goods (performance of works, rendering the services) paid (which are subject to payment) at the expense of means of grant, the credit (loan), with mark about accounting are stored at the designated (authorized) person specified in Item 2 of these rules within at least 3 years after the end of the period of project implementation (the program, the agreement) for the purpose of which the grant, the credit (loan) is allocated.

15. For accounting of transactions (contracts, agreements, agreements) - on delivery of goods (performance of works, rendering the services) paid (which are subject to payment) at the expense of means of grant, the credit (loan), the designated (authorized) person specified in Item of 2 presents Right puts down in contracts (agreements, agreements) the seal and stamp, assures the authorized signature and puts sequence number according to the List of transactions (contracts, agreements, agreements), on delivery of goods, performance of works or rendering the services paid (which are subject to payment) at the expense of means of grant, the credit (loan).

16. Monthly, no later than the fifth following month under report, the designated (authorized) person specified in Item 2 of these rules represents the statement from the List of transactions (contracts, agreements, agreements) on delivery of goods, performance of works or rendering the services paid (which are subject to payment) at the expense of means of grant, the credit (loan), to the Ministry of state revenues and charges of the Republic of Tajikistan of the form given in appendix 3 to these rules.

IV. Responsibility

17. Responsibility for justification of the provided statements (addresses) to supplier address of goods (works, services) and transactions (contracts, agreements, agreements) on delivery of goods, performance of works or rendering the services paid (which are subject to payment) approved within these rules at the expense of means of grant, the credit (loan), is assigned to the designated (authorized) person specified in Item 2 of these rules.

18. The persons which broke provisions of these rules, and also illegally used the tax benefits established by these rules bear responsibility according to the legislation of the Republic of Tajikistan.

Appendix 1

to Rules of tax exemption on value added of deliveries of the goods (performance of works, rendering the services) paid (which are subject to payment) at the expense of the means of grant, the credit (loan) approved by the order of the Government of the Republic of Tajikistan of November 1, 2006 No. 497

 
                            ЗАЯВЛЕНИЕ № ____
                        от "__"_______20___г.
     на освобождение от налога на добавленную стоимость поставок
        товаров (выполнения работ, оказания услуг), оплаченных
     (подлежащих оплате) за счет средств гранта, кредита (займа)

     1. Полное наименование поставщика товаров (работ, услуг) ________
______________________________________________________________________
     2. Идентификационный номер налогоплательщика ____________________
______________________________________________________________________
                  (поставщика товаров (работ, услуг)
     3. Согласно заключенного договора (контракта, соглашения) № __ от
"___" _______ 20 _ г., между Вами и __________________________________
_____________________________________________________________________,
(наименование и ИНН лица, заключившего договор, контракт, соглашение)
которому из Перечня  сделок  (контрактов,  договоров,  соглашений)  по
поставке   товаров  (выполнению  работ,  оказанию  услуг),  оплаченных
(подлежащих оплате) за счет средств гранта,  кредита (займа)  присвоен
№__ от "___" _____________ 20 _ года,
     а) на поставку товаров __________________________________________
                                 (наименование товаров, количество,
                                      общая стоимость в сомони)
     б) выполнение работ _____________________________________________
                             (виды работ, общая стоимость в сомони)
     в) оказание услуг________________________________________________
                             (виды услуг, общая стоимость в сомони)
прошу осуществить поставку товаров (выполнение работ, оказание услуг),
оплаченных  (подлежащих  оплате)  за  счет  средств  гранта,   кредита
(займа), без начисления налога на добавленную стоимость.
     4. Со своей стороны подтверждаю,  что указанная поставка  товаров
(выполнение работ,  оказание услуг) оплачена (подлежит оплате) за счет
средств гранта,  кредита (займа) в рамках предоставленных льгот статьи
237 Налогового кодекса Республики Таджикистан.
     5. Наименование        грантополучателя,        кредитополучателя
(уполномоченного им лица) ____________________________________________
     6. Идентификационный номер налогоплательщика ____________________
______________________________________________________________________
    (грантополучателя, кредитополучателя (уполномоченного им лица)

     Настоящим подтверждаю достоверность указанных сведений.

     Руководитель грантополучателя, кредитополучателя
     или уполномоченного им лица                      ________________
                                                          (Ф.И.О.)

     Дата заполнения заявления "___"________20__ года ________________
                                                         (подпись)
     м.п.

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