THE ORDER OF THE TAX COMMITTEE UNDER THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of November 14, 2012 No. 5-f

About approval of the Procedure for carrying out control purchase

According to part 3 article 39 of the Tax Code of the Republic of Tajikistan

I DISPOSE:

1. Approve the Procedure for carrying out control purchase it (is applied).

2. To provide procedure for carrying out control purchase to the Ministry of Justice of the Republic of Tajikistan for state registration.

3. Financially - to economic board to publish this Procedure in the Dzhumkhuriyat newspaper, and also to take measures for bringing this Procedure to local tax authorities and taxpayers.

4. This Order enters in force after state registration and official publication on January 1, 2013.

5. I impose control over execution of this Order on myself.

Approved by the Order of the Chairman of the Tax Committee under the Government of the Republic of Tajikistan of November 14, 2012, No. 5-f

PROCEDURE FOR CARRYING OUT CONTROL PURCHASE

Chapter I. General provisions

1. This Procedure is developed according to part 3 of article 39 of the Tax Code of the Republic of Tajikistan, and regulates control of use of cash registers with fiscal memory and issues of checks to buyers.

2. The control purchase is made by tax authorities only for control of use of cash registers, computer systems from fiscal memory and issue of checks to buyers and is performed without frequency restriction.

3. The purpose of carrying out control purchase is determination of observance of requirements of the tax legislation about procedure for use of cash registers with fiscal memory in case of settlement with cash.

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