ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of May 3, 2010 No. 237

About approval of the List of constructions public and other constructions, not liable to the non-personal tax

According to part 4 of article 328 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:

1) to Approve the List of constructions public and other constructions, not liable to the non-personal tax it (is applied).

To Determine 2) that for the purpose of the non-personal tax construction objects which purpose is creation of necessary conditions for implementation of production process by accomplishment of these or those technical tasks which are not connected with change of object of the labor or for implementation of different non-productive tasks belong to constructions.

Approved by the order of the Government of the Republic of Tajikistan of May 3, 2010, No. 237

List of constructions public and other constructions, not liable to the non-personal tax

1. Constructions of railway tracks public and highways public, and also the constructions relating to them (platforms, bridges, strengthening constructions and others, the constructions relating to them).

2. Bulk distribution lines, and also constructions (pipeline, water supply and sewer systems) relating to them.

3. Air and underground power lines.

4. Dikes and water storage basins of hydroelectric power station and other constructions relating to them, shore protection and bank protection constructions, aryk, intraeconomic and intereconomic water supplying networks, pools of drinking water, water wells, water wells.

5. Field camps, hirmana, greenhouses.

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