LAW OF THE REPUBLIC OF TAJIKISTAN

of March 18, 2015 No. 1188

About modification and amendments in the Tax code of the Republic of Tajikistan

Accepted by the Resolution MH MOPT of December 24, 2014, No. 1708

Approved by the Resolution MM MORT of March 5, 2015, No. 793

Article 1. Bring in the Tax code of the Republic of Tajikistan of September 17, 2012 (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2012, No. 9, Art. 838; 2013, No. 12, Art. 889, Art. 890) following changes and amendments:

1. In Article 17:

- the subitem and) Item 28) after words of "legal entity" to add with words ". If during six calendar months after accounting year the relevant decision, irrespective of its further use is not made on use of the profit which remained after the taxation, for the purposes of the taxation this profit is considered distributed between shareholders (participants)";

- add with Item 54) of the following content:

"54) Offshore zones - the states and (or) the territories which represent to nonresidents (foreign physical persons and legal entities) the preferential tax treatment and (or) do not provide disclosure and submission of information on the performed operations with money and other property. For the purposes of the taxation the list of offshore zones determines the Government of the Republic of Tajikistan by the offer of authorized body on counteraction of legalization (washing) of income gained in the criminal way and terrorism financing.".

2. To add part 4 of Article 23 with the paragraph the fourth the following content:

"-when transaction (transaction) is made with the resident companies having share (shares) of the participant of offshore zone and (or) with persons registered in offshore zones;".

3. Regarding 1 Article 67 of the word "are subject to payment by transfer in the terms determined by this Code by the taxpayer (tax agent) in the corresponding budget accounts" shall be replaced with words

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info