of September 1, 1998 No. 326
About the Temporary procedure for value added tax return when importing modern production and processing equipment from foreign countries
According to the resolution of Majlisi Oli of the Republic of Tajikistan of May 22, 1998 No. 607 "About value added tax return when importing the tenkhologichesky equipment from foreign countries". The government of the Republic of Tajikistan decides:
1. Approve the enclosed Temporary procedure for value added tax return when importing modern production and processing equipment from foreign countries.
2. To the Ministry of Economics and external commercial relations of the Republic of Tajikistan and in coordination with the Ministry of Finance of the Republic of Tajikistan to determine the list of production and processing equipment, components and nodes of upgrade to this equipment by representation of the interested ministries and departments (further processing equipment) according to which the value added tax which is earlier paid on them is compensated from the budget.
Determine that on the processing equipment imported at the expense of budgetary funds and the credits of international financial institutions according to the conclusion of the Ministry and external commercial relations of the Republic of Tajikistan about its efficiency, after provision of the relevant documents on import by Customs committee under the Government of the Republic of Tajikistan, the Ministry of Finance of the Republic of Tajikistan makes offset on the tax discharge on value added and to its return.
3. To the Ministry of Finance of the Republic of Tajikistan to determine for 1998 compensation sources from the budget of the value added tax for the imported processing equipment without increase in central government budget deficit for the current year and to provide in the draft of the Government budget for 1999 such compensations.
Prime Minister
Republic of Tajikistan E.Rakhmonov
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The document ceased to be valid since July 5, 2014 according to Item 1 of the Order of the Government of the Republic of Tajikistan of July 5, 2014 No. 463