It is registered
Ministry of Justice
Republic of Tajikistan
of May 5, 2006 No. 208
Appendix
to the Order of the Ministry of state revenues and charges of the Republic of Tajikistan "About approval of the Instruction about procedure for application and control of tax customs privileges and preferences in case of construction of hydroelectric power stations of April 24, 2006 No. 103-f
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It is approved Ministry of Finance Republic of Tajikistan of 28.01.2006 No. 3-12a/76 |
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1. This Instruction is developed according to Chapter 49 of the Tax code of the Republic of Tajikistan and determines procedure for application of tax customs privileges and preferences in case of construction of hydroelectric power stations in the territory of the Republic of Tajikistan.
2. The concepts and terms used in this Instruction for the purposes of application of tax customs privileges and preferences:
The customer - the legal entity, resident or the overseas enterprise operating through the permanent organization of the nonresident in the Republic of Tajikistan which signed the construction agreement of hydroelectric power station;
The prime contractor - the legal entity, resident or the overseas enterprise operating through the permanent organization of the nonresident in the Republic of Tajikistan obliged to execute on the instructions of the Customer within the signed works agreement, complex of works on construction of hydroelectric power station;
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The document ceased to be valid according to Item 5 of the Order of the Tax Committee under the Government of the Republic of Tajikistan of December 21, 2012 No. 17-f