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

of February 1, 2013 No. 3-f

About approval of the Instruction "About conducting tax audits"

According to part 8 of article 28 of the Tax Code of the Republic of Tajikistan:

I dispose:

1. Approve Instructions "About conducting tax audits" it (is applied).

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

3. To financially economic board to publish this Instruction in the Dzhumkhuriyat newspaper, and also to take measures for bringing this Instruction to territorial tax authorities and taxpayers.

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

5. I impose control over execution of this Order on myself.

Chairman

N. Davlatov

It is approved: Minister of Finance of the Republic of Tajikistan

S. Nachmiddinov

Approved by the Order of the Chairman of the Tax Committee under the Government of the Republic of Tajikistan from 1 February, 2013 No. 3-f

The instruction about conducting tax audits

The instruction about conducting tax audits (further - the Instruction) is developed based on the Tax Code of the Republic of Tajikistan (further - the Code), and determines procedure for the organization and conducting checks of activities of business entities for execution of requirements of the tax legislation of the Republic of Tajikistan, other legal acts of the Republic of Tajikistan, control of which execution is imposed on tax authorities.

Section 1. General provisions

1. This Instruction is applied by officials of tax authorities when carrying out all types of tax audits on execution of the tax liabilities by legal entities and their separate divisions, individual entrepreneurs and Dehkan (farmer) farms.

2. Control on observance of the tax legislation is exercised by conducting tax audits.

3. Concepts which are used in this Instruction:

- taxpayers - legal entities and physical persons on which according to the tax code of the Republic of Tajikistan the obligation on tax payment is assigned;

- other obliged persons - tax agents, branches, representations, other separate divisions of legal entities of the Republic of Tajikistan having separate balance and the current (settlement) or other bank account, legal successors of the reorganized organizations, the heirs, guardianship and custody bodies or persons authorized by them in case of execution of the tax liability and payment of penalty fee of persons, acknowledged it is unknown absent or incapacitated, guarantors;

- checking - the official of tax authorities, performing in accordance with the established procedure tax audit on execution of the tax legislation;

- tax authorities - the Tax Committee under the Government of the Republic of Tajikistan, Tax Administrations in GBAO, areas and the city of Dushanbe, inspection in the cities (areas) of inspection of large taxpayers, other local tax authorities;

- the head of tax authority is the Chairman, the vice-chairman of the Tax Committee under the Government of the Republic of Tajikistan, Heads of department in GBAO, areas and the city of Dushanbe the Chief of inspectorate, management for areas and GBAO, Chiefs of inspection in the cities (areas), the Chief of inspection of large taxpayers, Chiefs of other local tax authorities.

4. Tax audits are performed by exclusively tax authorities. In case of initiation of legal proceedings and submission of supporting documents about tax avoidance (concealment of the taxation objects) according to the written request of body of the state financial control and fight against corruption tax audit is performed by authorized state body together with this body according to this Code.

5. According to part 3 of article 28 of the Tax Code of the Republic of Tajikistan Tax audits are subdivided into the following types:

a) documentary check;

b) raid check.

6. Documentary check, check subject of which correctly is and to timely consider tax payments provided by the tax code of the Republic of Tajikistan, verification of tax declarations, accounting documents and check of execution of other requirements of the tax legislation of the Republic of Tajikistan, supervision of which execution is assigned on tax authorities.

7. Raid check is one of methods of control by tax authority of subjects of business and economic activity (or their representative) and physical persons (further - taxpayers) in connection with receipt of cash at the time of sales of goods, performance of work and rendering services.

Section 2. Documentary tax audit

Chapter 1. Obligations of tax authorities under the organization and conducting checks

8. The tasks facing the staff of tax authorities which are authorized for conducting documentary tax audit (in this Section further - check) are:

a) control of observance of the tax legislation, the correct calculation, completeness and timely payment in the budget of taxes, percent (penalty fee);

b) control of observance of other legislation within the competence;

c) control of completeness and timeliness of entering into the budget of the unexecuted tax liability, unpaid interests (penalty fee);

d) identification, suppression and prevention of offenses in the field of the tax legislation and taking measures in the relation of persons guilty of violations of the law;

e) identification of not used reserves of increase in efficiency of economic activity of the taxpayer for the purpose of increase in receipt of taxes in the budget;

- taking measures to ensuring collection in the budget of taxes, penalty fee, soprichislenny during checks, the imposed administrative penalties.

9. For the purpose of observance of professional ethics, non-admission of cases of compromise and ensuring own safety checking shall:

a) report to the direct head if it will be entrusted to it to check the taxpayer who consists with it in the related relations, or about availability of other bases able to affect objectivity of check, for the purpose of replacement of object of check;

b) carry out acceptance of visitors and consultation of taxpayers (other obliged persons) addressing to tax authorities, only on office places;

c) not accept from strangers any things for transfer to other officials of tax authority;

d) not leave strangers in service premises of one without presence other employees of tax authority;

e) not carry on the telephone conversations with the checked taxpayer or his representatives which are not concerning questions of conducting check;

e) to immediately report to the head of tax authority about cases of threats, blackmail and attempts of bribery from the taxpayer (his representatives);

ё) carry out other obligations established by the legislation and (or) approved by the head of tax authority.

Chapter 2. The rights and obligations of staff of tax authorities when conducting tax audits

10. When conducting checks the employee of tax authorities authorized for conducting checks shall:

a) to strictly observe the current legislation of the Republic of Tajikistan;

b) not violate the rights and legitimate interests;

c) exercise control of observance of requirements of the tax legislation, the correct calculation, complete and timely tax payment;

d) according to the procedure, established by the legislation to carry out tax audits;

e) demand from taxpayers of elimination of the revealed violations of the tax legislation, and also require execution of these orders for the purpose of elimination of tax offenses;

e) follow tax secret and storage precautions of information about taxpayers according to article 93 of the Code;

ё) accept and register statements, messages and other information on violations of the tax legislation and to perform in accordance with the established procedure their check;

g) transfer to law enforcement agencies according to their competence materials of checks on the facts of violations;

h) collect according to the procedure, established by the Code, outstanding amounts of taxes, percent (penalty fee);

i) take measures for execution of the decree on imposing of administrative punishment issued to officials of tax authority in the form of penalty following from case papers about administrative offenses.

11. When conducting checks the staff of authorized tax bodies for conducting tax audit has the right:

a) obtain information, necessary for check, and (or) documents from the taxpayer;

b) cause in tax authorities of taxpayers, and also other persons having documents and (or) information on activities of taxpayers concerning which it is performed;

c) declare petitions for recognition of the activities performed by the taxpayer illegal in case of violation of established procedure of its implementation, and also recognition of transactions (agreements) invalid;

d) receive information and documents, necessary for conducting tax audit, from other state bodies, the organizations and physical persons;

e) use services of specialists and experts according to the procedure established by the legislation of the Republic of Tajikistan;

e) when conducting check documents proving the identity of the taxpayer, accounting documents and (or) tax accounting, statistic and accounting reports, balances, accounts and other documents necessary for calculation and tax payment;

ё) withdraw when conducting check according to established procedure the legislation on administrative offenses of the Republic of Tajikistan documents of the taxpayer (tax agent) which confirm making of offense in cases when there is possibility of destruction, concealment, change or replacement;

g) in the procedure established by the legislation to get acquainted in organizations of banks with authentic documents, accounts, and also to receive in necessary cases of the data, reference and copy of the documents connected with transactions of the checked taxpayers;

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