ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of June 18, 1999 No. 239

About approval of the Instruction about procedure for calculation and payment of the income tax from physical persons

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 of the income tax from physical persons".

Approved by the Order of the Government of the Republic of Tajikistan of June 18, 1999 No. 239

The instruction about procedure for calculation and payment of the income tax from physical persons

I. General provisions

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

2. If international treaties which participant is the Republic of Tajikistan then apply rules of international treaties.

3. Release of the physical person from the income tax or rate decrease of tax can be made only according to the procedure, provided by the Tax code of the Republic of Tajikistan.

II. Payers and taxable object

4. Income tax payers are the physical persons having the taxable income in tax year (article 117 of the Tax Code of the Republic of Tajikistan, further in brackets only numbers of articles of this Code are specified). For the purpose of the taxation physical persons are subdivided by the income tax into residents (117).

Resident is the physical person which was in the territory of the Republic of Tajikistan more than 182 days in any consecutive 12-month period or was in public service of the Republic of Tajikistan abroad (24-1).

Nonresidents in the territory of the Republic of Tajikistan physical persons which according to this Item are not recognized as residents (24-4) are recognized.

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