ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of August 4, 1999 No. 341

About approval of the Payment procedure of the sales tax (cotton-fiber and aluminum)

For the purpose of implementation of article 287 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:

Approve the enclosed "Payment procedure of the sales tax (cotton-fiber and aluminum)"

Approved by the order of the Government of the Republic of Tajikistan of August 4, 1999 No. 341

Payment procedure of the sales tax (cotton of fiber and aluminum)

I. General provisions

1. This Procedure is developed based on article 287 of the Tax Code of the Republic of Tajikistan.

2. Taxpayers from sales of cotton-fiber and aluminum (further the sales tax) are the legal entities and physical persons performing delivery to the domestic and foreign market of cotton-fiber and primary aluminum.

II. Object and rates of tax

3. Taxable object is exchange (international or zone) the price (cost) of the self-produced goods realized, received in exchange for other goods, donated or with partial payment according to fyyuchersky (forward) transactions, transferred in quality of raw materials supplied by the customer or connected with change of the owner of goods.

4. Excluded

4. The persons performing export of taxable goods out of limits of the Republic of Tajikistan or transferring to other companies in the republic as raw materials supplied by the customer or as a deposit pay previously all tax amount from sales.

5. Tax rates:

on cotton fiber:

a) harvest till 1999 - 25 percent;

b) since harvest of 1999 - 23 percent;

- on aluminum primary - 4 percent.

III. Procedure for calculation and payment due dates of tax

6. For calculation of tax amount the taxable object on the date of delivery is multiplied by rate of tax and shares on 100.

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