Gostatagentstva of June 30, 1997 No. 17 is approved by the Resolution
Paid services to the population - result of the activities of the companies, organizations of all patterns of ownership and forms of business intended for satisfaction of personal needs of the population by their orders.
Objects of accounting (observation) are the companies and the organizations specializing in rendering services to the population (the household companies, the companies of culture, medical and improving, legal and т.п), and also the companies and the organizations for which rendering services is not the main activities (industrial, agricultural enterprises, etc.).
Besides, the amount of paid services joins also the services rendered to the population by the individuals who are engaged in individual business activity. The amount of these services is determined ekspertno based on selective observations or calculations using the this tax statistics, statistics of budgets of households.
The list of paid services is provided "By the all-union classifier of paid services to the population", the approved resolution of Gosstandart of the USSR of December 12, 1989 No. 188 and qualifiers approved later by relevant organs of standardization of the Republic of Tajikistan.
The total amount of realization of paid services represents payment amount, received by the companies from the population in payment for the rendered services as is direct in cash desk of the company, and through organizations of banks, including the value added tax, special assessments, excises, etc.
The surcharges made at the expense of means of social security authorities, the state or local budgets, the companies for the population do not join in amount of paid services. At the same time, it is reasonable to include the cost of the services provided to workers at the expense of means of the companies considered in compensation as payments of social nature (preferential or free housing and communal services, privileges on journey, acquisition of permits, medical attendance, etc.).
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