ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of June 18, 1999 No. 240

About approval of the Instruction about procedure for calculation and payment in the budget of the property tax of the companies

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

Approve the enclosed Instruction "About procedure for calculation and payment in the budget of the property tax of the companies"

Approved by the Order of the Government of the Republic of Tajikistan of June 18, 1999 No. 240

The instruction about procedure for calculation and payment in the budget of the property tax of the companies

I. General provisions

1. This instruction is published based on the Tax code of the Republic of Tajikistan.

2. Taxpayers on property of the companies are (article 260 of the Tax Code of the Republic of Tajikistan, further in brackets only numbers of articles of this Code are specified):

a) resident companies, including banks and other financial and credit and insurance organizations;

b) branches and other similar divisions of the companies specified in the subitem "an" of this Item, the having separate balance and the settlement account;

c) the overseas enterprises performing business activity in the Republic of Tajikistan through the permanent organizations.

The permanent organization of overseas enterprise in the Republic of Tajikistan is understood as the permanent place through which it performs business activity fully or partially, including the activities which are carried out through the authorized person (17).

As permanent organizations, in particular, are considered:

a) building sites, mounting or assembly objects, and also accomplishment of the supervising activities connected with such objects;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info