ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of July 2, 2009 No. 390

About approval of the Procedure for application of measures of fight against tax avoidance and alternative methods of the taxation

According to article 23 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:

Approve the enclosed Procedure for application of measures of fight against tax avoidance and alternative methods of the taxation.

Approved by the Order of the Government of the Republic of Tajikistan of July 2, 2009, No. 390

Procedure for application of measures of fight against tax avoidance and alternative methods of the taxation

Chapter I. General provisions

1) the Procedure for application of measures of fight against tax avoidance and alternative methods of the taxation (further - the Procedure) is developed based on provisions of Articles 23, 44 Tax codes of the Republic of Tajikistan and provide application of alternative methods of the taxation in cases of evasion of taxpayers from tax payment.

2) In the cases provided parts 4 of article 23 of the Tax Code of the Republic of Tajikistan for determination of the amounts of the taxes which are subject to payment in the budget, tax authorities use two mutually exclusive methods which are based on:

a) data on cash flow on accounts of the payer (other obliged person) in the bank and (or) data received about specified persons from other state bodies, the organizations and physical persons (the first method);

b) settlement procedure based on the information about taxpayers (other obliged persons) who are engaged in similar types of activity (the second method).

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