ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of December 2, 2009 No. 656

About approval of Rules of the taxation of the physical persons performing individual business activity without formation of legal entity and establishment of the size of the social tax for the member of Dehkan (farmer) economy (including the head of Dehkan (farm) who is not the legal entity

According to parts 2 and 3 of Article 137 and part 6 of article 307 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:

1) to Approve Rules of the taxation of the physical persons performing individual business activity without formation of legal entity, the List of the grouped types of individual business activity by which payment of the income tax, the social tax and the retail sales tax is performed based on the Patent and also the amount of payment for the Patent, the Zone coefficients regulating the amount of payment for the Patent (is applied).

2) the Member of Dehkan (farmer) economy (including the head of Dehkan (farm) who is not the legal entity is subject to social insurance and pays the social tax at the rate of group 28 of the List of the grouped types of individual business activity approved by Item 1) of this Resolution. At the same time the social tax is paid by such agricultural producer to the terms established for payment of the single tax by article 310 of the Tax Code of the Republic of Tajikistan. The Dehkan (farmer) farms performing the activities on bogharic lands assess with the social tax for the term of 7 months.

To Declare 3) invalid the order of the Government of the Republic of Tajikistan of May 30, 2008 No. 273 of Rules of patent grant and the Registration certificate as the individual entrepreneur of the physical persons performing individual business activity without formation of legal entity".

Approved by the order of the Government of the Republic of Tajikistan of December 2, 2009 No. 656

Rules of the taxation of the physical persons performing individual business activity without formation of legal entity

General provisions

1) Physical persons - residents and nonresidents have the right to perform individual business activity without formation of legal entity based on the Patent or the Certificate (further - the Patent, the Certificate).

State registration of a person as an individual entrepreneur and the termination of activities of physical person as the individual entrepreneur to perform 2) according to Chapter 5 of the Law of the Republic of Tajikistan "About state registration of legal entities and individual entrepreneurs".

3) If other is not established by the legislation of the Republic of Tajikistan:

- the taxation according to the Patent is not allowed concerning the licensed activities (except for transportations of passengers and loads), and also activities of physical persons - the individual entrepreneurs performing production of excisable products and excisable activities, supply of aluminum primary, activities in the field of subsurface use, banking activity or separate types of banking activities, insurance activity, activities for management of investment funds, professional activity in the security market;

- the taxation under the Certificate is not allowed concerning physical persons - the individual entrepreneurs performing production of excisable products (except for soft drinks), supply of aluminum primary, activities in the field of subsurface use, banking activity or separate types of banking activities (except for currency exchange), insurance activity, activities for management of investment funds, professional activity in the security market (except for activities for management and maintaining registers of securities).

The individual entrepreneur (physical person) can perform at the same time two or the grouped types of business activity which were more established for different categories of the Patent, however it cannot perform at the same time activities based on two forms of Patents, two forms of Certificates or forms of the Patent and the Certificate.

4) the Patent is the personalized document testimonial of state registration of a person as an individual entrepreneur without formation of legal entity performing the activities for the List approved by this resolution. The patent is valid in the presence of the documents confirming advance payment of payment for the Patent.

5) Plath for the Patent is the fixed payment including the income tax, the social tax and in the cases established by the Tax code of the Republic of Tajikistan the retail sales tax.

6) Persons performing individual business activity based on the Patent shall not represent declarations concerning three above-stated taxes according to the income from activities for the Patent and use cash registers in the activities.

7) based on the Patent the individual entrepreneurs using work of hired employees and (or) performing foreign economic activity cannot conduct the activities.

8) The size of gross income of the physical person performing the activities based on the Patent shall not exceed limit, stipulated in Clause 202 Tax codes of the Republic of Tajikistan.

9) In case real turnover of the individual entrepreneur performing the business activity based on the Patent meets requirements of article 202 of the Tax Code of the Republic of Tajikistan for its registration as the taxpayer for value added, such individual entrepreneur shall be registered in accordance with the established procedure as the taxpayer on value added and pass to other form of the taxation.

10) the Registration certificate as the individual entrepreneur is the personalized document granting the right of hiring of labor power and implementation of any kinds of individual business activity, including foreign economic activity, except for the types of activity specified in Item 3) of these rules.

11) the Taxation of person performing individual business activity based on the Certificate, depends on results of its business activity. Calculation and tax payment by such persons is performed according to requirements of the Tax code of the Republic of Tajikistan on the basis of accounting of the income and expenses, submission of tax declarations and other tax statements. When carrying out cash and cash calculations such person shall apply cash registers with fiscal memory if other is not established by regulatory legal acts of the Republic of Tajikistan.

12) It is considered that the individual entrepreneur performing the activities for the Patent or the Certificate, until, until its activities are stopped according to the operating regulatory legal acts, continues the individual business activity and has the tax liabilities before the budget.

13) the Physical persons performing individual business activity based on the Certificate have the right to the tax deductions and (or) tax benefits within the regulations provided Tax "by the code of the Republic of Tajikistan.

14) For receipt of the tax deductions and (or) tax benefits supporting documents shall be submitted. Rules of the taxation of individual entrepreneurs according to the Patent

15) the Patent is granted for implementation of individual business activity and is valid during the period of time for which the payment for the Patent is brought.

16) the Patent is granted to the individual entrepreneur for the unrestricted term and its action is confirmed by documents on previously brought payment for the Patent for the corresponding period of time. The right of activities for the Patent belongs to exclusively physical person to which it is issued.

17) the Patent depending on its category grants the right to occupation only those grouped types of business activity and in that region which are specified in it, and also that period of time for which the payment for the Patent is brought in the budget.

18) If the region of activities specifies all republic, then the amount of payment for the Patent is determined proceeding from the amount of payment for the Patent established for the city of Dushanbe. If the region of activities is the territory of any area (areas) of the Republic of Tajikistan, the payment for the Patent is determined proceeding from the largest amount of payment for the Patent established for the cities and districts of the respective area (areas). If the region of activities are two or more areas (cities) of republican subordination, the payment for the Patent is determined proceeding from the largest amount of the payment for the Patent established for these areas (cities) of republican subordination.

19) Plath for the Patent it is estimated taking into account adjustment in Zone coefficients. The patent grant fact to physical person and information on the brought payment for the Patent is registered the tax authority which issued it in the book of registration about what the corresponding record on card of personal account is made. Other materials about this physical person are stored in its personal record opened in the relevant tax authority.

20) the Patent comes into effect only after preliminary entering into the relevant budget of payment for the Patent for certain number of months (Patent effective period). The entrepreneur has the right to perform advance payment for the desirable number of months until the end of calendar year.

At the same time the amount of the social tax is subject to payment into accounts of the State agency of social insurance and pensions of the Ministry of Labour and Social Protection of the population of the Republic of Tajikistan, the income tax and retail sales tax - in the government budget according to the budget legislation.

When implementing tax control the validity (effective period) of the Patent is confirmed by presentation of the form of the Patent and bank documents (or their copies) about preliminary introduction of payment for the Patent.

21) For activities continuation the individual entrepreneur shall bring before the termination of effective period of the Patent payment for the Patent for new period of time (with submission to tax authorities of copies of payment orders about introduction of payment for the Patent).

22) Irrespective of date of the request for receipt of the Patent, the payment for the Patent is levied in complete size for all calendar months, including month of acquisition of the Patent.

23) If the physical person wishes to perform (actually performs) types of activity from two or more categories of the Patent according to the List approved by this resolution, that such person pays 100 percent of payment for the Patent for the category of the Patent having the highest amount of payment, and also 20 percent of payment for the Patent for each other category of the grouped types of activity.

24) the Individual entrepreneur performing business activity based on the Patent shall provide annually upon termination of tax year till April 1 of the year following for reporting to tax authority in the place of receipt of the Patent supporting documents about deposited amounts of payment for the Patent. On the back the form of the Patent the mark about submission of these supporting documents for the expired tax year that is the basis for recognition of the Patent valid (becomes in case of payment term of its cost for the forthcoming period). Rules of the taxation of the individual entrepreneur under the Certificate

25) the Registration certificate as the individual entrepreneur is granted to the individual entrepreneur for unrestricted term (without restriction of effective period) for implementation with the right of hiring of labor power any not prohibited by the law and these rules of types of business activity, including foreign economic activity.

26) Foreign economic activity by the individual entrepreneur can be performed according to the customs legislation of the Republic of Tajikistan in the presence of the Certificate.

27) Data on the taxes paid by the individual entrepreneur, penalties and percent are brought on the corresponding card of personal account. Other materials about the individual entrepreneur, including data on registration for the purposes of the value added tax, hiring of workers and their INN, the residence and other data are stored in its personal record opened by tax authorities in the place of receipt of the Certificate.

28) Violation of these rules is the basis for accountability, the stipulated by the legislation Republic of Tajikistan.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info