ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of April 17, 1998 No. 120

About approval of the Regulations on procedure for determination of taxable basis for the tax discharge on profit of banks and other credit institutions

According to the Law of the Republic of Tajikistan "About the income tax of the companies and organizations" (in edition of the Law of the Republic of Tajikistan of December 12, 1996) the Government of the Republic of Tajikistan decides:

1. Approve Regulations on procedure for determination of taxable basis for the tax discharge on profit of banks and other credit institutes it (is applied).

2. To banks and other credit institutes in case of determination and the tax discharges on profit to be guided by this Provision.

Approved by the order of the Government of the Republic of Tajikistan of April 17, 1998 No. 120

Regulations on procedure for determination of taxable basis for the tax discharge on gross profit of banks and other credit institutes

This Provision is developed according to article 2 of the Law of the Republic of Tajikistan "About the income tax of the companies and organizations" in edition of the Law of the Republic of Tajikistan of December 12, 1996 and regulates for banks and other credit institutes procedure for determination of taxable basis for the tax discharge on profit.

I. Structure of the income of the banks considered when calculating taxable basis for the tax discharge on gross profit

1. Join in structure of the income of the banks considered when calculating taxable basis for the tax discharge on gross profit:

- the amounts added and drawn interest on the credit resources placed by bank including income gained by bank from the margin established by National Bank of Tajikistan on the companies and the organizations centralized through bank;

- sales and other charges (payment) for translated, collection, letter of credit and other banking activities, including for services in implementation of correspondence relations;

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