ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of February 3, 2000 No. 44

About approval of the Instruction about procedure for the calculation and tax discharge paid by small business entities on the simplified system

According to Item 10 of article 4 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:

1. Approve the enclosed Instruction "About procedure for the calculation and tax discharge paid by small business entities on the simplified system".

2. To the Ministry of Finance of the Republic of Tajikistan together with the State statistical agency under the Government of the Republic of Tajikistan to develop and approve procedure for the simplified reporting system and accounting for small business entities in a month.

Approved by the Order of the Government of the Republic of Tajikistan of February 3, 2000 No. 44

The instruction about procedure for the calculation and tax discharge paid by small business entities on the simplified system

I. Payers

1. Taxpayers, paid by small business entities on the simplified system, the companies which are not payers of the VAT, except for the companies occupied with production of excisable products, credit institutions, insurers, investment funds, professional participants of the security market are (article 278 of the Tax Code of the Republic of Tajikistan, further in brackets only numbers of articles of this Code are specified).

II. Object and rate of tax

2. Taxable object is the gross revenue received for the accounting period (279-1).

3. The gross revenue is estimated on cash basis as the amount of revenue received from sales of goods (works, services), selling price of the property realized for the accounting period and non-operating incomes within business activity less the retail sales tax (279-1).

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