It is registered
Ministry of Justice
Republic of Tajikistan
On July 25, 2013 No. 453
of July 22, 2013 No. 991
About cooperatives
This Law determines legal and economic basis of education, activities and liquidation of cooperatives in the Republic of Tajikistan.
In this Law it is used the following basic concepts:
- cooperative - the independent and voluntary consolidation registered in accordance with the established procedure and organized on the basis of membership of persons for the purpose of satisfaction of joint economic, social, cultural and other requirements, and also their aspirations by means of consolidation of property (shares) and creation of democratically managed organization of joint tenancy;
- compensation - expense recovery to officials of cooperative, connected with their regular voluntary in cooperative if it is provided by the charter of cooperative;
- remuneration - one part of net profit of cooperative paid to officials of cooperative or, paid separately for the services rendered by them if it is provided by the charter of cooperative;
- the income - the financial resources received following the results of economic activity of cooperative, reflected in financial statements of cooperative taking into account all expenses and contributions to depreciation fund and the hopeless credits;
- net profit - part of the income which remained after contributions to funds of cooperative and payment of all taxes;
- share payments - part of net profit of cooperative which is shared between members of cooperative, according to the shares paid by the member of cooperative, on the conditions provided by the charter of cooperative;
- cooperative payment - part of net profit of cooperative which is paid in proportion to members of cooperative, taking into account extent of their participation in economic activity of cooperative;
- share (share) - the membership fee of members of cooperative in payevy fund of cooperative which arrived in cash or property form;
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