LAW OF THE REPUBLIC OF TAJIKISTAN

of December 24, 2022 No. 1934

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

Accepted by the Resolution MH MOPT of December 7, 2022, No. 931

Approve the Resolution MM MORT of December 16, 2022 No. 343

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, Art. 681; 2022, Art. No. 1-3, 18) following changes and amendments:

1. In part 12 of Article 21 of the word of "state-owned property" shall be replaced with words "objects which are in accordance with the established procedure leased by state bodies".

2. Regarding the 2nd Article 189:

- in Item 7) to replace sign of point with sign of semicolon ";";

- add with Item 8) of the following content:

"8) the income of the nonresident from operational leasing (lease) of aircrafts (airplanes, helicopters), their engines, the main aggregates and spare parts, and also for servicing and repair of aircrafts (airplanes, helicopters), their engines, the main aggregates and spare parts according to the relevant contracts with domestic aviation companies.".

3. In Article 251:

- in the paragraph the fifteenth sign of point to replace parts 4 with sign of semicolon ";" and to add with paragraphs the sixteenth and seventeenth the following content:

"-import of fuel, chemicals and lubricating oils for aircrafts (airplanes, helicopters) directly domestic aviation companies;

- import (temporary import) of aircrafts (airplanes, helicopters), engines, the main aggregates and spare parts for aircrafts (airplanes, helicopters) directly domestic aviation companies.";

- add with parts 7 and 8 of the following content:

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