of March 19, 2013 No. 948
About modification and amendments in the Law of the Republic of Tajikistan "About other obligatory payments in the budget"
Article 1. Bring in the Law of the Republic of Tajikistan of July 28, 2006 "About other obligatory payments in the budget" (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2006, No. 7, Art. 345; 2009, No. 5, Art. 327; 2010, No. 1, Art. 3; 2011, No. 12, Art. 848) following changes and amendments:
1. To add part 2 of Article 4 with the paragraph the twelfth the following content:
"-payment for issue of allowing documents;".
2. Regarding 1 Article 5 the word is "enlisted" shall be be replaced with words "directly paid".
3. Add with Article 5 (1) the following content:
"Article 5 (1). Tax control
1. The authorized state body exercises control of authorized bodies concerning the correct calculation and direct payment in the budget of other obligatory payments in the budget.
2. Administration of other obligatory payments in the budget is performed according to this Law and the Tax code of the Republic of Tajikistan.
3. Forms of the reporting of authorized bodies and terms of their representation in the budget are determined by other obligatory payments by authorized state body.".
4. State Chapter 21 in the following edition:
"CHAPTER 21. PAYMENT FOR OUTDOOR ADVERTISING
Article 79. Regulations on collection of payment for placement of outdoor advertizing
1. The payment for placement and distribution of outdoor advertizing (further - payment) is levied for the right to placement and distribution in the territory of the Republic of Tajikistan of advertisement with use of objects of outdoor advertizing.
2. Authorized bodies concerning outdoor advertizing on places shall quarterly, no later than the 10th following reporting quarter to provide to tax authority in the place of the placement the report on the amount of payment for reporting quarter on the form established by authorized state body.
Article 80. Payers of payment
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