Approved by the Tax Committee under the Government of the Republic of Tajikistan of August 1, 2007 No. 2f, the Ministry of Labour and Social Protection of the population of the Republic of Tajikistan of May 29, 2007 No. 15/1431

The instruction about procedure for calculation and payment of the social tax

I. General provisions

1. This instruction is published based on the requirement of part 11 of Article 2, of Chapter 35 ("Social tax") and other provisions of the Tax code of the Republic of Tajikistan (further "Code"), and also based on the Order of the Government of the Republic of Tajikistan of 03.03.2007 No. 103 "About the State agency of social insurance and pensions" and determines procedure for calculation and payment of the social tax (further "tax") in the budget of the State agency of social insurance and (further "GASSP", "Agency").

2. The tax is the amount, obligatory to payment, which for the purpose of implementation of social insurance is paid by taxpayers according to rates of the II Section of this Instruction to wages amounts or other tax base according to procedure, established by this Instruction (article 258 of the Code, further only numbers of articles of the Code are provided in brackets).

3. Taxpayers are recognized:

1) Insurers:

a) legal entities and physical persons - employers, the permanent organizations of nonresidents paying to physical persons - to the residents working on hiring the salary;

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