of March 27, 2023 No. 120
About modification of the Order of the Government of the Republic of Tajikistan of July 2, 2009 No. 390
According to article 56 of the Law of the Republic of Tajikistan "About regulatory legal acts" the Government of the Republic of Tajikistan decides:
Bring in the order of the Government of the Republic of Tajikistan of July 2, 2009 No. 390 "About approval of the Procedure for application of measures of fight against tax avoidance and alternative methods of the taxation" the following changes:
The name of the resolution to state 1) in the following edition:
"About the Procedure for application of alternative methods of the taxation for the purpose of application of additional measures of fight against tax avoidance";
Figure "23" to replace 2) in resolution preamble with figure "37";
"Measures of fight against tax avoidance and alternative methods of the taxation" shall be replaced with words 3) in the text of the word "alternative methods of the taxation for the purpose of application of additional measures of fight against tax avoidance";
4) in appendix:
- state the name in the following edition:
"Procedure for application of alternative methods of the taxation for the purpose of application of additional measures of fight against tax avoidance";
- 1) to state Item in the following edition:
"1) the Procedure for application of alternative methods of the taxation for the purpose of application of additional measures of fight against tax avoidance (further - the Procedure) is developed based on provisions of article 37 of the Tax Code of the Republic of Tajikistan and establishes procedure for application of alternative methods of the taxation for the purpose of application of additional measures of fight against tax avoidance.";
- in Item 2) words and figures of "part 4 of Article 23" shall be replaced with words also in figures of "part 2 of Article 37";
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