Approved by the Ministry of state revenues and charges of the Republic of Tajikistan of November 24, 2006 No. 160f

The instruction about procedure for the calculation and tax discharge paid on the simplified system

1. This Instruction is developed based on part 11 of Article 2 and the Section XIII of the Tax code of the Republic of Tajikistan and determines procedure for the calculation and tax discharge paid on the simplified system.

2. Taxpayers, paid on the simplified system, the companies which gross income for the beginning of tax year excluding tax on value added (further - the VAT) and the retail sales tax does not exceed the triple limit set by the Tax code of the Republic of Tajikistan for the purposes of registration as the payer of the VAT, that is 600000 somoni are. Irrespective of amount of gross income there cannot be payers of this tax of the company, separate divisions occupied with production of excisable products, supply of cotton-fiber and aluminum primary, being subsoil users, having, insurers, investment funds, professional participants of the security market, credit institutions (article 302 of the Tax Code of the Republic of Tajikistan, further in brackets numbers of articles of this Code are specified).

2.1. In case of determination of the amount of gross income of calculation the period estimated no more than one tax (calendar) year is accepted. If the taxpayer is registered as the taxpayer paid on the simplified system within tax (calendar) year, then the period since the moment of entry into force of registration as the payer of this tax until the end of accounting tax (calendar) year is taken into consideration.

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