LAW OF THE REPUBLIC OF TAJIKISTAN

of December 28, 2013 No. 1045

About entering of amendment into the Tax code of the Republic of Tajikistan

Article 1. Add the Tax code of the Republic of Tajikistan of September 17, 2012 (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2012, No. 9, the Art. 838) Chapter 47 (1) the following content:

"GLAVA 47(1). FEATURES OF THE TAXATION OF POULTRY-FARMING FARMS AND COMPANIES FOR PRODUCTION OF THE COMBINED FORAGES FOR BIRDS AND ANIMALS

Article 313 (1). Features of the taxation of poultry-farming farms and companies for production of the combined forages for birds and animals

1. Provisions of this Article are applied to the poultry-farming farms and the companies occupied according to the procedure, established by the legislation of the Republic of Tajikistan, industrial production of the combined forages for birds and animals and functioning with attraction of the foreign capital and (or) credit of foreign banks in the amount of at least 16 million US dollars (further - the companies).

2. The companies meeting the requirements of provisions of part of 1 this Article in case of provision by the banks servicing them in the Republic of Tajikistan of supporting documents about receipt of funds on their accounts and (or) confirmations of receipt of the capital by authorized state body in their authorized capital, are exempted from payment of the following taxes and payments for a period of 12 years:

- income tax;

- value added tax;

- tax on users of highways;

- non-personal tax;

- the value added tax and customs duty when importing товаррв it is direct for own needs of the companies.

3. In cases of delivery by such companies, taxable according to this Chapter, imported goods on the domestic market of the Republic of Tajikistan, such transactions are subject to the taxation the value added tax, customs duty and other taxes in generally established this Code and the Customs code of the Republic of Tajikistan procedure.

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