ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of April 30, 1999 No. 186

About approval of the Instruction "About tax on users of highways"

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 tax on users of highways".

Approved by the order of the Government of the Republic of Tajikistan of April 30, 1999 No. 186

The instruction about tax on users of highways

I. Taxpayers

1. According to article 272 of the Tax Code of the Republic of Tajikistan taxpayers from users of highways are payers of the VAT - legal entities:

a) the resident companies (legal entities, the place of organization or management of which is the Republic of Tajikistan);

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 (article 17 of the Tax Code of the Republic of Tajikistan).

II. Taxable basis and procedure for its determination

2. According to articles 184 and 273 of the Tax Code of the Republic of Tajikistan the taxation object delivery of goods, performance of works and rendering services, liable to tax on value added, including assessed on zero rate are recognized. The deliveries of goods, performance of works and rendering services exempted from the VAT are not the taxation object. When importing the goods which are subject to VAT liability are not assessed with tax on users of highways.

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