of December 12, 1997 No. 513
About simplified taxation system, accounting and the reporting for small business entities
This Law determines the legal basis of maintaining and application of simplified taxation system, accounting and the reporting for small business entities.
The simplified taxation system, accounting and the reporting - legal entities (further the organizations) is applied to small business entities along with the system of the taxation, accounting and the reporting provided by the laws and regulatory legal acts of the Republic of Tajikistan accepted earlier.
Application of simplified taxation system, accounting and the reporting by the organizations falling under operation of this Law provides replacement of payment of set of the taxes and fees established by the laws of the Republic of Tajikistan with payment of the single tax estimated by results of economic activity of the organization for the accounting period.
For the organizations applying simplified taxation system, accounting and the reporting the operating payment procedure of customs payments, the state fees, tax on acquisition of vehicles, the license fees, assignments on social insurance remains.
The organizations applying simplified taxation system, accounting and the reporting are granted the right of execution of source documents of accounting records and ledger maintenance of accounting of the income and expenses in the simplified form, including without application of method of double record, the chart of accounts and observance of other requirements provided by relevant provision about conducting financial accounting and the reporting.
The simplified form of source documents of accounting records and ledger maintenance of accounting of the income and expenses is established by the Ministry of Finance of the Republic of Tajikistan and is single in all territory of the republic.
For the organizations applying simplified taxation system, accounting and the reporting the operating procedure for conducting cash transactions and submission of the necessary statistical reporting remains.
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