ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of June 18, 1999 No. 241

About approval of the Instruction about procedure for calculation and tax discharge on value added

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 tax discharge on value added".

Approved by the Order of the Government of the Republic of Tajikistan of June 18, 1999 No. 241

The instruction about procedure for calculation and tax discharge on value added

I. General provisions

1. This instruction is published according to the Tax code of the Republic of Tajikistan.

2. The value added tax (further in abbreviated form the VAT) is withdrawal form in the budget of part of the value added in production process and goods circulations, works and services in the territory of the Republic of Tajikistan and also parts of cost of all taxable goods imported in the territory of the Republic of Tajikistan (article 176 of the Tax Code of the Republic of Tajikistan, further in brackets only numbers of articles of this Code are specified).

3. The VAT, being indirect tax, is subject to payment on all production stages and goods circulations, performance of works and rendering services (176).

4. The VAT amount which is subject to payment from taxable turnover, i.e. taxable object is determined as difference between the tax amount added from such turnover and the tax amount which is subject to offsetting according to invoices - to invoices by the VAT (176).

The VAT amount which is subject to payment from taxable import is determined as performing taxable import on VAT rate.

II. Taxpayers

5. Payer of the VAT is the person (legal and physical) registered or obliged to be registered as the payer of the VAT and also all persons performing taxable import in the Republic of Tajikistan (177-1, 177-3). The registered person becomes taxpayer on the VAT from the moment of the introduction of registration in force. The unregistered person who shall submit the registration application is (becomes) the taxpayer on the VAT since the beginning of the accounting period following the period in which there was obligation to submit the registration application (177-2).

6. Person - the nonresident, performing works or rendering services without registration for the purposes of the VAT and taxable according to Item 55 of this instruction, is taxpayer on the VAT on such works or services (177-4).

III. Order of registration of taxpayers and its cancellation

7. Person who is engaged in economic activity and which amount of taxable transactions for prior 12 complete calendar months exceeded 12000 free from income tax minima of the income shall submit to tax authorities the registration application for the purposes of the VAT not later than in 10 days after the end of this period (178-1).

Example: The Madina company it was registered and began the economic activity on May 1, 1999. From May 1 till September 1, 1999 it reached amount of taxable transactions more than 12000 free from income tax minima of the income, that is reached amount of taxable transactions more than 24 million rubl.

This company cannot be compulsorily registered for the purposes of the VAT from tax authorities as there did not pass 12 complete calendar months before more than 24 million rubl reach activities amount.

But this company can voluntarily be registered for the purposes of the VAT in any time, convenient for it, before the expiration of 12 months when it under the above-stated conditions to become obliged to submit the registration application (Item 8 of this Instruction).

For the purposes of this Item delivery of goods, performance of works and rendering services by the nonresident are taken into account in case of determination of total cost of taxable transactions, only if they are performed through permanent organization of this nonresident in the Republic of Tajikistan (178-2).

8. Person (legal and physical) who shall not be registered for the purposes, can voluntarily submit the application to tax authorities for such registration (179).

9. Registration of payers of the VAT is made according to the Order of the Tax Committee under the Government of the Republic of Tajikistan No. 37 of March 4, 1999 (180-1).

10. When giving by person performing taxable deliveries, the registration application for the purposes of the VAT, the tax authority shall register such person in the register of payers of the VAT and issue the registration certificate within 10 days after filing of application, having specified in it completely the name (surname, name) and other corresponding information about the taxpayer, date of issue of the certificate, date with which registration becomes effective, and identification taxpayer number (180-2).

11. Registration becomes effective in one of the following dates, depending on what will come earlier (180-3):

a) in case of obligatory registration in the first day of the accounting period following after month in which there is obligation to submit the registration application;

Example: The Madina company from 01.06.1999 for 01.06.2000 performed delivery of goods (works, services) to the amount of 25,0 of one million rubl, i.e. more than 12000 free from income tax minima of the income (2000 rubl). However, this company submitted the registration application for the purposes of the VAT on December 28, 2000. In this case registration for the purposes of the VAT becomes effective about July 1, 2000 and the Madina company to become the payer of the VAT since July 1, 2000 as the obligation to submit the registration application came in this case on June 1, 2000.

b) in case of voluntary registration in the first day of the accounting period following after month in which the registration application was submitted;

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