ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of April 29, 2009 No. 236

About approval of the Regulations on procedure and terms (duration) of delay of the tax liabilities

According to article 90 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:

1. Approve the enclosed Regulations on procedure and terms (duration) of delay of the tax liabilities.

2. Declare invalid the order of the Government of the Republic of Tajikistan of September 2, 1998 No. 333 "About approval of the Temporary procedure for provision of delays and payments by installments of tax and other payments in the budget".

Approved by the order of the Government of the Republic of Tajikistan of April 29, 2009 No. 236

Regulations on procedure and terms (duration) of delay of the tax liabilities

1. This Provision determines procedure and terms (duration) of delay of the tax liabilities;

2. Delay is transfer of payment due date of one or several taxes, percent and penalties on them for later date. After the provided time the taxpayer shall pay completely and one-timely outstanding amount on taxes, percent and penalties on them.

The amount of taxes, percent and penalties on them on which earlier according to decisions of the Government of the Republic of Tajikistan and chairmen of the cities and areas delay is granted during the carrying out offsets and write-off of bad debts is considered shortage on taxes.

3. Concerning the tax liabilities which payment due date did not come delay is not granted.

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