Approved by the Ministry of Finance of the Republic of Tajikistan of November 7, 2009, No. 80

Procedure for application of the simplified reporting system and accounting for small business entities in the Republic of Tajikistan

1. General provisions

This procedure for application of the simplified reporting system and accounting in the Republic of Tajikistan is developed for small business entities in compliance of Item 2 of the Order of the Government of the Republic of Tajikistan "About approval of the Instruction "About procedure for the calculation and tax discharge paid by small business entities on the asked system"" of February 3, 2000 to No. 44 and determines procedure for application of the simplified reporting system and accounting for small business entities in the Republic of Tajikistan.

1) According to Art. 7 of the Law "About Financial Accounting", responsibility for the organization of financial accounting in small business entities, compliance with law in case of accomplishment of economic activities is born by heads of small business entities.

The head of small business entity can depending on amount of accounting work:

a) create accounting service as the structural division headed by the chief accountant;

b) transfer on a contract basis conducting financial accounting of the specialized organization (centralized accounts department) or to the specialist accountant;

c) keep financial accounting personally.

2) the accounting policy Accepted by small business entity affirms the order or the order of person responsible for the organization and condition of financial accounting.

At the same time affirm:

- the working Chart of accounts of financial accounting containing the synthetic and analytical accounts necessary for conducting financial accounting according to requirements of timeliness and completeness of accounting and the reporting;

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