LAW OF THE REPUBLIC OF TAJIKISTAN

of December 26, 2011 No. 774

About modification and amendments in the Code of the Republic of Tajikistan about administrative offenses

Article 1. Bring in the Code of the Republic of Tajikistan about administrative offenses accepted by the Law of the Republic of Tajikistan of December 31, 2008 (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2008, No. 12, h 1, Art. 989; Art. 990; 2009, No. 5, Art. 321, No. 9-10, Art. 543; 2010, No. 1, Art. 2; Art. 5; 2010, No. 3, Art. 153, No. 7, Art. 547, No. 12, h 1, Art. 812; 2011, No. 6, Art. 430; Art. 431; The Law of the Republic of Tajikistan of August 2, 2011, No. 756), the following changes and amendments:

1. In the name and part 1 of Article 486 of the word "registration, opening and uses" shall be replaced with words "activities implementation".

2. Article 504 after words of Republic of Tajikistan to add with words "except for the Law of the Republic of Tajikistan "About state registration of legal entities and individual entrepreneurs,".

3. State Article 601 in the following edition:

"Article 601. Non-compliance with fixed terms of submission of declarations and tax reports

1. Non-compliance with fixed terms of submission of tax declarations, reports on taxes and other types of tax statements, that is delay during up to 10 working days,

- attracts imposing of penalty on physical persons in the amount of one to three, on individual entrepreneurs and officials - from five to seven, on legal entities - from ten to thirty indicators for calculations.

2. Making of the action provided by part one of this Article within from 10 to 30 working days,

- attracts imposing of penalty on physical persons in the amount of three to five, on individual entrepreneurs and officials - from seven to ten, on legal entities - from thirty to fifty indicators for calculations.

3. Making of the action provided by part one of this Article within more than 30 working days,

- attracts imposing of penalty on physical persons in the amount of five to ten, on individual entrepreneurs and officials - from ten to thirty, on legal entities - from fifty to hundred indicators for calculations.".

4. In Article 603:

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