LAW OF THE REPUBLIC OF TAJIKISTAN

of February 11, 2025 No. 2143

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

Accepted by the Resolution MH MOPT of January 15, 2025, No. 1551

Approved by the Resolution MM MORT of February 3, 2025, No. 599

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, 2-3, Art. 18, No. 12, h 2, Art. 774; 2023, No. 1-3, of Art. 8; No. 11, Art. 472; 2024, Art. No. 5-6, 267) following changes and amendments:

1. In preamble of the Code of the word to "accomplishment of the tax liabilities" shall be replaced with words "and also the relations between the state and the taxpayer connected with execution of the tax liabilities (further - the tax relations)".

2. In Article 2:

1) the second offer of the subitem and) Item 13) after the word "If" to add with the words "during the term provided by the existing industry legislation";

2) from Item 30) sign and words", insurance sum" to exclude.

3. "Physical" to exclude the word from part 6 of Article 15.

4. 1) parts 3 of article 17 after words of "authorized agent" to add Item with the words "and (or) insurance broker".

5. In part 3) Articles 18, part 6 of Article 30 and parts 2 and 3 of Article 173 of the word of "income tax", to "income tax" respectively shall be replaced with words "tax on the income of legal entities", to "tax on the income of legal entities".

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