LAW OF THE REPUBLIC OF TAJIKISTAN

of April 16, 2012 No. 813

About modification and amendments in the Tax code of the Republic of Tajikistan

Article 1. Bring in article 211 of the Tax Code of the Republic of Tajikistan accepted by the Law of the Republic of Tajikistan of December 3, 2004 (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2004, No. 12, h 1, Art. 688; Art. 689; 2005, No. 12, Art. 629; 2006, No. 7, Art. 341; No. 12, Art. 543; 2007, No. 3, Art. 172; No. 7, Art. 668; 2008, No. 3, Art. 195; No. 6, Art. 455; 2009, No. 3, Art. 86; No. 5, Art. 332; No. 12, Art. 823; 2010, No. 7, Art. 559; No. 12, h 1, Art. 824; Art. 826), following changes and amendments:

- 2) to state Item to part 2 in the following edition:

"2) rendering financial services, including delivery of depreciable material property on the transactions of finance lease (leasing) performed according to Article 33 of this Code, except for real estate, cars and furniture;";

- 4) parts 4 after the word "import" to add Item with words ", including on the terms of finance lease (leasing)", after words "of this Code" to add with words ", except for import of such equipment on the terms of finance lease (leasing)" and after the words "from the moment of enforcement of this privilege" to add with words ", except for import of such equipment on the terms of finance lease (leasing)".

Article 2. Enact this Law after its official publication.

RESOLUTION OF MAJLISI NAMOYANDAGON OF MAJLISI OLI OF THE REPUBLIC OF TAJIKISTAN

of December 28, 2011 No. 636

About adoption of law of the Republic of Tajikistan "About modification and amendments in the Tax code of the Republic of Tajikistan"

According to articles 36 and 40 of the constitutional Law of the Republic of Tajikistan "About Majlisi Oli of the Republic of Tajikistan" the Majlisi namoyandagon of Majlisi Oli of the Republic of Tajikistan decides:

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