It is registered
Ministry of Justice
Republic of Tajikistan
On March 9, 2023 No. 106
of March 2, 2023 No. 75
About the Procedure for recognition of bad tax debt and write-off of tax debt, acknowledged hopeless
According to article 131 of the Tax Code of the Republic of Tajikistan and article 57 of the Law of the Republic of Tajikistan "About regulatory legal acts" the Government of the Republic of Tajikistan decides:
1. Approve the Procedure for recognition of bad tax debt and write-off of tax debt, acknowledged hopeless it (is applied).
2. Declare invalid the order of the Government of the Republic of Tajikistan of March 3, 2014 No. 155 "About the Procedure for write-off of bad debts on taxes, penalties and percent".
Prime Minister of the Republic of Tajikistan
Emomalii Rahmon
Appendix
to the Order of the Government of the Republic of Tajikistan of March 2, 2023 No. 75
1. The procedure for recognition of bad tax debt and write-off of tax debt, acknowledged hopeless (further - the Procedure) determines procedure for recognition of bad tax debt, and also write-off of tax debt of taxpayers by taxes, penalties and percent, acknowledged hopeless.
2. The tax debt, to penalties and percent taxpayers (tax agents) is recognized bad debt (further - bad debt) the following cases:
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