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

of February 1, 2013 No. 5-r

About approval of the Instruction for calculation and payment of the income tax

According to part 8 of article 158 of the Tax Code of the Republic of Tajikistan,

I dispose:

1. Approve the Instruction for calculation and payment of the income tax it (is applied).

2. Approve this Instruction with the Ministry of Finance of the Republic of Tajikistan and provide for state registration to the Ministry of Justice of the Republic of Tajikistan.

3. To financial and economic management to publish this Instruction in the Bodzhu Hirodzh and Dzhumkhuriyat newspapers, and also to take measures for bringing this Instruction to territorial tax authorities and taxpayers.

4. The subitem and) Item 1 the Order of the Chairman of the Tax Committee under the Government of the Republic of Tajikistan of December 17, 2012 No. 15-F "About approval of types of declarations and tax calculations" No. 546 "b" registered in the Ministry of Justice of the Republic of Tajikistan of December 21, 2012. Exclude.

5. This Order becomes effective after state registration and official publication.

6. I impose control over execution of this Order on the First Deputy Chairman Soliyev A. M.

Approved by the Order of the Chairman of the Tax Committee under the Government of the Republic of Tajikistan of February 1, 2013 No. 5-r

Instruction for calculation and payment of the income tax

1. General provisions

1. The instruction for calculation and payment of the income tax (further - the Instruction) is developed according to part 8 of article 158 of the Tax Code of the Republic of Tajikistan and determines procedure for the account and payment of the income tax, submission of tax declarations and other factors of the taxation from the income tax.

2. The provision of this Instruction does not extend to the income of the physical persons performing business activity according to special procedure for the taxation (on the basis of the patent or the certificate).

2. Taxpayers and taxation object

3. Income tax payers are physical persons - the residents and nonresidents having the taxation object.

4. The taxation object is the taxable income, including the gained any income, irrespective of the place and payment method, determined for tax period as difference between gross income and deductions (expenses) provided by this Instruction:

a) the physical persons which are residents from sources in the Republic of Tajikistan and (or) from sources outside the Republic of Tajikistan;

b) the physical persons which are not residents from sources in the Republic of Tajikistan.

5. The gross income gained by physical person is subdivided into the following groups:

a) payment incomes taxed at source;

b) the income, not taxable at payment source.

6. All income types, remunerations and benefits of physical person paid for benefit of physical person in cash, natural and non-material form except the income exempted from the income tax according to Item 10 this Instruction belong to gross income of this physical person, including:

a) income gained in the form of the salary;

b) the income from the activities which are not work for hire;

c) any other income.

3. Salary incomes

7. Any payments, benefits or remunerations, including in natural and non-material form, received by physical person, irrespective of form and the place of payment, are considered as income gained in the form of the salary including:

a) income from work for hire;

b) the income from rendering services (performance of works) according to agreements of civil nature or without them, including remunerations under author's agreements, except for agreements which subject is transition of the property right or transfer of property rights;

c) income from former work for hire gained in the form of pension or in other type or the income from the forthcoming work for hire.

8. Income gained by the taxpayer in the form of the salary includes the following forms of wages in kind:

a) compensation in natural form;

b) property value, received on a grant basis. Cost gratuitously of the performed works, the rendered services is determined in the amount of the expenses incurred in connection with such performance of works, rendering services; Example 1: The real estate development company "A" in January, 2013 added the salary to the lawyer of the company M. Rustamov in the amount of 2000 somoni. Same month the company "A" at own expense gratuitously performed apartment renovation, belonging to Rustamov. Apartment renovation for real estate development company "A" cost 3000 somoni. Cost gratuitously of the received repair for M. Rustamov for the purpose of the taxation will be qualified (to be considered) as its salary income. In this example the income (salary) of M. Rustamov, for the purpose of calculation of the income tax for January will constitute 5000 somoni where: 2000 somoni - accrued payroll and 3000 somoni - the income in natural form type gratuitously the received apartment renovation from real estate development company "A" (employer).

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