LAW OF THE REPUBLIC OF TAJIKISTAN

of November 13, 2023 No. 2000

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

Accepted by the Resolution MH MOPT of October 2, 2023, No. 1060

Approved by the Resolution MM MORT of November 3, 2023, No. 422

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 No. 1-3, of Art. 18; 2022, No. 12, h 2, Art. 774; 2023, Art. No. 1-3, 8) the following changes and amendments:

1. Add Article 248 with part 10 of the following content:

"10. The cost of taxable transaction on the further supply of natural gas exempted from the value added tax according to the paragraph the eighteenth parts 4 Articles of 251 of this Code when importing is the positive difference between delivery cost of natural gas (excluding tax on value added) and its customs value (excluding tax on value added). In case of negative difference in the cost of taxable transaction of the imported goods, such difference is accepted equal to zero for calculation of the value added tax.".

2. In the paragraph the seventeenth 4 Articles 251 signs of point to replace parts with sign of semicolon ";" and to add with the paragraph the eighteenth the following content:

"-import of natural gas.".

Article 2. Enact this Law since January 1, 2023.

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