ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of May 2, 2013 No. 212

About the Procedure for determination and use of market prices for the purpose of the taxation

According to article 24 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:

1. Approve the Procedure for determination and use of market prices for the purpose of the taxation it (is applied).

2. Enact this resolution since January 1, 2013.

Approved by the Order of the Government of the Republic of Tajikistan of May 2, 2013, No. 212

Procedure for determination and use of market prices for the purpose of the taxation

1. General provisions

1. This Procedure is developed based on article 24 of the Tax Code of the Republic of Tajikistan. If the goods price (performance of works and rendering services) specified by the taxpayer differs from market price and the taxpayer does not provide the reasonable reasons of discrepancy of the prices, in case of the taxation market price is used.

2. The concepts used in this Procedure:

- the trader - the dealer, the businessman, the exchange dealer;

- the quoted period of pricing - the period during which average value (maximum, minimum) the prices of delivery of goods (performance of works and rendering services is determined), necessary for determination of market price;

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