Approved by the Tax Committee under the Government of the Republic of Tajikistan of March 3, 2009 No. 67

The instruction about procedure for calculation and tax discharge on value added

I. General provisions

1. This Instruction is published according to part 11 of article 2 of the Tax Code of the Republic of Tajikistan and determines procedure for calculation and payment in the budget of the value added tax.

2. The value added tax is form of withdrawal in the budget of part of the cost added in production process and goods circulations, works and services in the territory of the Republic of Tajikistan and also parts of cost of all taxable goods imported on the territory of the Republic of Tajikistan. The value added tax being indirect tax, is subject to payment on all production stages and goods circulations, performance of works and rendering services. The tax amount on value added (further - the VAT) which is subject to payment from taxable turnover is determined as difference between tax amount, added from such turnover, and tax amount which is subject to offsetting according to the exposed tax invoices on the VAT according to provisions of this Instruction.

Example:

+-----------------------+--------------------------+-----------------ї
| Налогоплательщик      |Порядок расчета (сумма    |   Сумма к уплате|
|                       |налога по выставленным и  |                 |
|                       |полученным счетам-фактурам|                 |
|                       |по НДС)                   |                 |
+-----------------------+--------------------------+-----------------+
|Налогоплательщик "А"   |Покупка   80 + 0 (НДС)    |      20         |
|(поставщик сырья)      |Продажа   100 + 20 (НДС)  |      (20-0)     |
+-----------------------+--------------------------+-----------------+
|Налогоплательщик "Б"   |Покупка   100 + 20 (НДС)  |      20         |
|(консервный комбинат)  |Продажа   200 + 40 (НДС)  |      (40-20)    |
+-----------------------+--------------------------+-----------------+
|Налогоплательщик "В"   |Покупка   200 + 40 (НДС)  |      12         |
|(торгово-закупочная    |Продажа   260 + 52(НДС)   |      (52-40)    |
|фирма)                 |                          |                 |
+-----------------------+--------------------------+-----------------+
|Налогоплательщик "Г"   | Покупка  260 + 52 (НДС)  |      20         |
|(магазин)              | Продажа  360 + 72 (НДС)  |      (72-50)    |
+-----------------------+--------------------------+-----------------+
|Итого:                 |                          |      72         |
+-----------------------+--------------------------+-----------------+

The VAT amount which is subject to payment from taxable import is determined as performing taxable import on VAT rate.

II. Taxpayers

3. Person who in compliance of Item 9 of the Instruction is registered or obliged to be registered as the payer of the VAT is payer of the VAT.

4. In case of approach of the obligation in filing of application, person is taxpayer of the VAT since the beginning of the accounting period following the period in which there was obligation to submit the registration application.

5. Except persons which are payers of the VAT according to Item 3 of this Instruction, persons performing taxable commodity import to the Republic of Tajikistan are considered as payers of the VAT on such import.

6. According to Items 81-86 of this Instruction, nonresident person, without registration for the purposes of the VAT performing works or rendering services, is subject to the taxation and is payer of the VAT on such works or services.

7. On the basis of cooperation agreement according to the Civil code of the Republic of Tajikistan or without written agreement, joint implementation by two or more persons of business activity without formation of legal entity as a result of which the amount of taxable transactions for the preceding period which is not exceeding 12 consistently (one after another) the following complete calendar months exceeded the minimum level established in Item 9 of this Instruction, is subject to registration for the purposes of the VAT. At the same time as the payer of the VAT concerning the transactions performed during joint activities one of persons participating in such activities is subject to registration in tax authority in the place of implementation of joint activities.

8. If at least one of participants of joint activities is payer of the VAT, implementation of joint business activity without formation of legal entity is subject to registration for the purposes of the VAT irrespective of amount of taxable transactions. At the same time as the payer of the VAT concerning the transactions performed during joint activities one of persons which are payers of the VAT in the place of the initial (main) registration on the VAT is subject to registration.

Example: Individual entrepreneurs Rakhimov and Zokirov since May 7, 2007 began to perform joint activities without formation of legal entity for production and realization of dishes. For May-June, 2007 the total amount of realization of their services constituted 10800 somoni. Since July 5, 2007 the business owner Gafurov who was registered earlier by the payer of the VAT joined them. From this date joint activities shall be assessed with the VAT.

9. In case shall give implementation of business activity by the taxpayer which amount of taxable transactions for the preceding period which is not exceeding 12 complete consistently (one after another) the following calendar months exceeded 200 thousand somoni to tax authority in the place of the registration accounting according to articles 45 and 46 of the Tax Code of the Republic of Tajikistan if other is not provided by the Tax code of the Republic of Tajikistan or other acts of the tax legislation, the registration application for the purposes of the VAT not later than in 30 days after the end of this period.

Example: Rustam LLC began to perform business activity since 15.03.2008. From 15.03.2008 for 31.03.2008 the amount of taxable transactions made 250 000 somoni.

In this case, even if did not expire 12 complete consistently (one after another) of the following calendar months, that is to

14.03.2008, Rustam LLC shall within 30 days or to

30.04.2008 submit the application to tax authority for registration for the purposes of the VAT.

10. Delivery of goods, performance of works and rendering services by the nonresident for the purposes of Item 9 of the Instruction are taken into account in case of determination of total cost of taxable transactions, only if they are performed through permanent organization of this nonresident in the Republic of Tajikistan.

In case of implementation of business activity of the foreign person (nonresident) in the territory of the Republic of Tajikistan through the permanent organization, in case of exceeding of threshold of the established item 9 of this Instruction shall be registered as payers of the VAT in tax authorities of the Republic of Tajikistan.

11. The legal successor of the taxpayer who continues activities of the taxpayer shall submit the registration application for the purposes of the value added tax within 30 days after the introduction to the rights.

Example: Bakhtiyer LLC was registered as the payer of the VAT. After reorganization on its base Davlat LLC, being the legal successor of Bakhtiyer LLC is created. For the purposes of the VAT of Davlat LLC irrespective of amount of taxable transactions (delivery of goods, the performed works and the rendered services) from the date of registration in tax authority within 30 calendar days shall submit the application for registration as the payer of the VAT.

12. The physical person which is not performing business activity cannot be registered as the payer of the VAT.

Example: The citizen the having income from not business activity in the form of share dividends cannot be registered by quality of the payer of the VAT.

13. Person submitting the registration application for the purposes of the VAT shall make it in writing, in the form given in appendix No. 1 to this Instruction in tax authority in the place of the registration accounting.

14. In case to filing of application on registration for the purposes of the VAT by person when implementing taxable transaction the tax authority shall register such person to the book of accounting of registration and cancellation of payers of the VAT and to grant the certificate on registration on the value added tax within 10 days after filing of application, having specified in it completely the name (surname, name, middle name) and other corresponding information about the taxpayer, date of issue of the certificate, date with which registration becomes effective, and identification taxpayer number. Form of the form of the certificate on registration on the value added tax it is given in appendix No. 2 of this Instruction.

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