ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of August 31, 2012 No. 451

About approval of Rules of the taxation of the individual entrepreneurs functioning on the basis of the patent or the certificate

According to Articles 284, of 286, and article 51 of the Law of the Republic of Tajikistan "About regulatory legal acts" the Government of the Republic of Tajikistan decides 289 and 327 Tax codes of the Republic of Tajikistan:

1. Approve Rules of the taxation of the individualnykhpredprinimatel functioning on the basis of the patent or the certificate, the List of types of individual business activity which are performed on the basis of the patent, and also the amount of payment for the patent (Appendices No. 1 and No. 2).

2. Approve the Zone coefficients regulating the amount of payment for the patent for the territories of the cities and areas (Appendix No. 3).

3. Approve the list of types of activity on production of consumer goods at home, the realization, performance of works and servicing connected with which are exempted from payment of all types of tax (appendix 4).

4. For the members of Dehkan (farmer) economy performing agricultural activities without formation of legal entity, the rate of the social tax is established in the amount of 10 somoni a month. To establish payment of the social tax for the members of Dehkan (farmer) economy performing activities on bogharic lands seven months in calendar year. The amount of payment of the social tax for members of Dehkan (farmer) economy without formation of legal entity can exceed the established size.

5. For individual entrepreneurs who in advance procedure will pay the patent amount (taking into account indexation) in 3 next months, the amount of the patent will be reduced in the amount of 10 percent from total amount.

6. Administrations of the markets, shopping centers, also the organizations which are engaged in activities for rendering transport services and sign with subjects of entrepreneurship the lease or the agreement on the admission to routes, shall provide each three months in local tax authority information on above-mentioned subjects, about their area of activities with indicator of malls and the place of activities electronically.

7. Authorize the Ministry of Finance of the Republic of Tajikistan and the Tax Committee under the Government of the Republic of Tajikistan since 2019 every year taking into account the rate of inflation for last tax year which are determined by authorized body in the field of statistics, according to their joint order to index and establish the size of rates of the patent and according to the Law of the Republic of Tajikistan "About regulatory legal acts" to carry out its state registration.

8. Declare invalid the order of the Government of the Republic of Tajikistan of December 2, 2009, No. 656 "About approval of Rules of the taxation of the physical persons performing individual business activity without formation of legal entity and establishment of the size of the social tax for members of Dehkan (farmer) economy (including the head of Dehkan (farm) who is not the legal entity".

9. Enact this resolution since January 1, 2013.

Appendix №1

Approved by the Order of the Government of the Republic of Tajikistan of August 31, 2012 No. 451

Rules of the taxation of the individual entrepreneurs functioning on the basis of the patent or the certificate

1. General provisions

1. The taxation of gross income of citizens of the Republic of Tajikistan, foreign citizens I the stateless persons performing individual business activity without formation of legal entity on the basis of the patent or the certificate is made according to these rules.

2. The individual entrepreneur cannot perform at the same time activities on the basis of two forms of patents, two forms of certificates or forms of the patent and the certificate.

3. The physical person which is actually performing business activity and * not undergone state registration, for the purpose of the taxation is recognized the individual entrepreneur.

4. The individual entrepreneur until until its activities are stopped according to the operating regulatory legal acts, is recognized the entrepreneur continuing the activities and has the tax liabilities before the budget.

5. The income of the individual entrepreneur taxed at payment source does not join in gross income of the entrepreneur.

2. Rules of the taxation of activities for the patent

6. The right to activities on the basis of the patent belongs to exclusively physical person to which the patent is granted.

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