of February 26, 2026 No. 88
About the Procedure for determination of source of the value added tax and other elements of the taxation of commission trade and sales of goods which are stored (partially used)
According to article 271 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:
Approve the Procedure for determination of source of the value added tax and other elements of the taxation of commission trade and sales of goods which are stored (partially used) it (is applied).
Prime Minister of the Republic of Tajikistan
Emomalii Rahmon
Approved by the Order of the Government of the Republic of Tajikistan of February 26, 2026, No. 88
1. The procedure for determination of source of the value added tax and other elements of the taxation of commission trade and sales of goods which are stored (partially used) (further – the Procedure), determines source of the value added tax and other elements of the taxation which determination directly is (indirectly) difficult according to the Section VIII of the Tax code of the Republic of Tajikistan.
2. The cost of taxable transaction in case of resale of the automobile vehicle acquired at physical person (not being taxpayers) if this automobile vehicle is registered addressed to such physical person, is the difference between sales price (its market price) including tax on value added and at the price of acquisition of the vehicle.
3. In case of sale of the automobile vehicle acquired by the taxpayer for resale at the legal entity, the tax base is determined as difference between selling price, including tax on value added and at the price of buying up of the corresponding vehicle in case of simultaneous observance of the following conditions:
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