LAW OF THE REPUBLIC OF TAJIKISTAN

of April 15, 2025 No. 2161

About entering of amendments into the Tax code of the Republic of Tajikistan

Accepted by the Resolution MH MOPT of February 26, 2025, No. 1583

Approved by the Resolution MM MORT of April 11, 2025, No. 28

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, Art. No. 1-3, 8, No. 11, Art. 472; 2024, Art. No. 5-6, 267, the Law of the Republic of Tajikistan of February 11, 2025, No. 2143) the following amendments:

1. 6) parts 2 of article 189 after the word of "goods" to add Item with the words "since month in which production of goods began".

2. In part 4 to Article 251:

- the paragraph the thirteenth after words of "animals" to add with words and figures "since June 1, 2025 in the amount of 75 percent and since January 1, 2026 in the amount of 50 percent of rate of the value added tax, stipulated in Item 1) parts 1 of Article 264 and part 4 of article 397 of this Code";

- the fourteenth after words of "products" and Tajikistan respectively to add the paragraph with the words "from taxpayers on value added" and "since June 1, 2025 in the amount of 75 percent and since January 1, 2026 in the amount of 50 percent of rate of the value added tax, stipulated in Item 1) parts 1 of Article 264 and part 4 of article 397 of this Code".

Article 2. Enact this Law since June 1, 2025.

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