ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of March 3, 2014 No. 155

About the Procedure for write-off of bad debts on taxes, penalties and percent

According to article 78 of the Tax Code and article 51 of the Law of the Republic of Tajikistan "About regulatory legal acts" the Government of the Republic of Tajikistan decides:

1. Approve the Procedure for write-off of bad debts on taxes, to penalties and percent it (is applied).

2. To consider the tax debts of taxpayers formed both still unpaid and added until write-off for untimely repayment of these debts penalties and percent till January 1, 2009 hopeless and to write off according to provisions of Articles 64, 66 and 78 Tax codes of the Republic of Tajikistan and to these Procedures.

3. To the Tax Committee under the Government of the Republic of Tajikistan in three-months time from the date of adoption of this resolution to take measures for determination of provision, the provided Item 2 of this resolution.

4. Recognize invalid the orders of the Government of the Republic of Tajikistan of August 1, 2005, No. 291 "About bad debts on taxes, percent and penalties on them" and of December 2, 2005, No. 473 "About approval of the Instruction about procedure for write-off of bad debt on taxes, percent and penalties on them".

 

Approved by the Order of the Government of the Republic of Tajikistan of March 3, 2014, No. 155

Procedure for write-off of bad debts on taxes, penalties and percent

1. This Procedure is developed based on article 78 of the Tax Code of the Republic of Tajikistan (further - the Tax code) and determines procedure for recognition hopeless debts of taxpayers on taxes, penalties and percent, and also their write-off.

2. Bad debts on taxes, penalties and percent (further - the bad debt) to be recognized outstanding amount on taxes, penalties and percent which collection owing to approach of the cases provided by this Procedure was impossible.

3. In the following cases the tax debt, to penalties and percent is considered hopeless:

a) lapse of time on the tax liabilities established by the Tax code of the Republic of Tajikistan;

b) recognition of the taxpayer in the procedure established by the legislation the bankrupt, in case of insufficiency of its property if other is not provided by the judgment;

c) the death of the physical person (the individual entrepreneur and the owner of the legal entity), in the absence of his legal successors and heirs, and also absence or insufficiency of its property;

d) the announcement of physical person (the individual entrepreneur and the owner of the legal entity) the dead, recognition of bezvesta gone or incapacitated, in the absence of legal successors and heirs, also absence or insufficiency of its property;

e) in cases of natural disasters (catastrophic crashes), emergency situations;

e) in other cases established by the Government of the Republic of Tajikistan.

4. Prescriptive limit does not include provision term in the procedure for delay established by the legislation on tax payment, uses by the taxpayer of preferential tax regime and application in respect of the taxpayer of the moratorium on tax audits.

5. In case of cancellation of the judgment about recognition of physical person missing or incapacitated, the recognized hopeless and cancelled debts on taxes, penalties and percent are considered as recovered.

6. Recognition hopeless debts on the social tax in the cases provided by subitems and), d), e) and e) Item 3 presents of the Procedure is not allowed.

7. The decision on write-off of the bad debts on taxes, penalties and percent conforming to requirements of subitems "and)" - "д)" Item 3 presents of the Procedure constituting the amount to 300 (three hundred) thousand somoni is accepted by the Ministry of Finance of the Republic of Tajikistan together with the Tax Committee under the Government of the Republic of Tajikistan.

8. The decision on write-off of the bad debts, on taxes, penalties and percent conforming to requirements of Item 3 presents of the Procedure, constituting the amount more than 300 (three hundred) thousand somoni is accepted by the Government of the Republic of Tajikistan based on the conclusion of the Tax Committee under the Government of the Republic of Tajikistan on representation of the Ministry of Finance of the Republic of Tajikistan.

9. For consideration of question of write-off of bad debts on taxes, penalties and percent the following documents are submitted to tax authority:

a) in case of lapse of time on the tax liability:

- statement of the taxpayer;

- reconciliation statement of execution of the tax liabilities;

- the conclusion of tax authority in place of registration of the taxpayer about recognition debt of hopeless.

b) in case of recognition of the taxpayer by the bankrupt:

- the judgment about recognition of the taxpayer by the bankrupt;

- the conclusion of the interim manager determined according to the judgment;

- reconciliation statement of execution of the tax liabilities;

- the conclusion of tax authority in place of registration of the taxpayer about recognition of bad debt;

c) in case of the death of the physical person (the individual entrepreneur or the owner of the legal entity):

- copy of the death certificate of physical person (individual entrepreneur or owner of the legal entity);

- the document confirming absence of legal successors or heirs;

- reconciliation statement of execution of the tax liabilities;

- the conclusion of tax authority in place of registration of the taxpayer about recognition of bad debt;

d) in case of the announcement of physical person (the individual entrepreneur and the owner of the legal entity) the dead, recognitions of bezvesta gone or incapacitated:

- the judgment about the announcement of physical person (the individual entrepreneur and the owner of the legal entity) the dead, recognition of bezvesta gone and incapacitated;

- reconciliation statement of execution of the tax liabilities;

- the conclusion of tax authority in place of registration of the taxpayer about recognition of bad debt;

e) in cases of natural disasters (catastrophic crashes), emergency situations:

- conclusion of authorized state body about natural disasters (catastrophic crashes), emergency situations;

- reconciliation statement of execution of the tax liabilities;

- the conclusion of tax authority in place of registration of the taxpayer about recognition of bad debt.

e) in other cases determined by the Government of the Republic of Tajikistan:

- conclusion of the Ministry of Finance of the Republic of Tajikistan;

- reconciliation statement of execution of the tax liabilities;

- the conclusion of tax authority in place of registration of the taxpayer about recognition of bad debt.

10. In cases of lack of the written address of the taxpayer which tax debt shall be written off according to Item 3 presents of the Procedure the Ministry of Finance of the Republic of Tajikistan together with the Tax Committee under the Government of the Republic of Tajikistan can make the relevant decision.

11. The tax authority in place of registration of the taxpayer within 10 calendar days from the date of adoption of the statement of the taxpayer considers the submitted documents and in case of establishment of cases, the stipulated in Item 3 presents of the Procedure, takes out the conclusion about recognition of bad debt and with application of documents, the stipulated in Item 9 presents About, submits in the Tax Committee under the Government of the Republic of Tajikistan.

12. The Tax Committee under the Government of the Republic of Tajikistan, having considered the submitted documents, in case of compliance of the tax debts, to penalties and percent to requirements of Item 3 presents of the Procedure, takes out the conclusion about write-off of bad debt and represents to the Ministry of Finance of the Republic of Tajikistan.

13. The decision on write-off of bad debts is made by the first heads of the Ministry of Finance of the Republic of Tajikistan and the Tax Committees under the Government of the Republic of Tajikistan or heads replacing them.

14. In case of compliance of bad debt to requirements of Item 8 of this Procedure, the Tax Committee under the Government of the Republic of Tajikistan within 10 working days, directs corresponding the conclusion to the Ministry of Finance of the Republic of Tajikistan.

15. The Ministry of Finance of the Republic of Tajikistan within 10 days having considered the provided conclusion of the Tax Committee (in necessary cases - additional documents), in case of debt compliance to requirements of this Procedure, the draft of the order of the Government of the Republic of Tajikistan about recognition hopeless and debt write-off on taxes, penalties and percent in accordance with the established procedure represents to the Government of the Republic of Tajikistan.

16. The tax authority in place of registration of the taxpayer within 5 calendar days from the date of adoption of the relevant resolution on write-off of bad debt makes changes in personal account of the taxpayer.

 

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