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

of March 27, 2013 No. 8-f

About approval of the Instruction for calculation and the tax discharge on value added

According to part 5 of article 189 of the Tax Code of the Republic of Tajikistan.

I dispose:

1. Approve the Instruction "On calculation and the tax discharge on value added" in the state and Russian languages 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 take measures for publication of this Instruction in the Dzhumkhuriyat and Bodzhu hirodzh newspapers, and also on its bringing to local tax authorities and taxpayers.

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

5. Declare invalid the Order of the Chairman of the Tax Committee under the Government of the Republic of Tajikistan of 03:03. 2009, for No. 67 "About approval of the Instruction "About procedure for calculation and tax discharge on value added", registered in the Ministry of Justice of the Republic of Tajikistan of 18.03.2009, No. 520.

6. Exclude the subitem) Item 1 of 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.

7. Control over execution of this Order to assign to the vice-chairman Yusupov P. S.

Approved by the Order of the Chairman of the Tax Committee under the Government of the Republic of Tajikistan of March 27, 2013 No. 8-f

The instruction for calculation and the tax discharge on value added

1. General provisions

1. The instruction for calculation and the tax discharge on value added (further - the Instruction) is developed according to part 5 of article 189 of the Tax Code of the Republic of Tajikistan (further - the Tax code) and determines taxpayers, the taxation object, tax base, the tax rate, procedure for calculation of tax, procedure and payment due dates of tax, tax benefits, delivery of tax statements and other elements of the taxation of the value added tax.

2. Taxpayers

2. Taxpayer on value added is person obliged by Chapter 3 of this Instruction to submit the application and to be registered as the taxpayer on value added in compliance.

3. Person who shall be registered as the taxpayer on value added is taxpayer on the value added tax since the beginning of the calendar year following after calendar year in which there was obligation on registration.

4. In addition to persons who are taxpayers on value added according to Item 2 of this Instruction, all persons performing taxable commodity importation to the Republic of Tajikistan are considered as taxpayers on value added on such import.

5. The nonresident person performing works or rendering services, taxable in compliance Chapter 16 of this Instruction without registration for the purposes of the value added tax, is taxpayer on the value added tax on such works and services.

3. Requirement about filing of application of registration

6. Person who is engaged in business activity whose gross income for last year exceeded threshold of 500 thousand somoni shall pass to the taxation on general tax regime and submit no later than January 10th of calendar year to tax authority in the place of the accounting the registration application for the purposes of the value added tax (further - the VAT) along with filing of application about transition to general tax regime.

Example: Rustam LLC began to perform business activity since 15.03.2012. From 15.03.2012 for 31.12.2012 the amount of gross income made 190 000 somoni. In December society gained still income in the amount of 360 000 somoni and the gross amount of the income in 2012 was constituted by 550 000 somoni. In this case, Rustam LLC shall submit till 10.01.2013 the application to tax authority for registration for the purposes of the value added tax and transition to general tax regime.

7. The nonresident shall submit the application for registration as the taxpayer for value added if its gross the annual earnings from stated below deliveries of goods, performance of works and rendering the services (except for import) in the Republic of Tajikistan which are not connected with permanent organization of such nonresident exceed threshold of 500 thousand somoni, at the same time receivers of these goods (works, services) in the Republic of Tajikistan are not taxpayers on value added. In the following cases the nonresident has obligation for giving the statement for the purposes of registration as the taxpayer for value added:

a) performance of works (rendering services) is actually performed in the Republic of Tajikistan by person which is during accomplishment of these works (rendering services) in the Republic of Tajikistan irrespective of, these works (services) as the physical persons or the organizations (contractors) of the nonresident working on hiring are performed;

b) the performed works (the rendered services), are directly connected with the real estate which is in the Republic of Tajikistan;

c) services of electric communication, radio - and telecastings are rendered to clients in the Republic of Tajikistan;

d) the phone calls coming from the Republic of Tajikistan are serviced, or person paying for such calls is in the Republic of Tajikistan;

e) services in risks insurance and (or) the property which is in the Republic of Tajikistan, except for life insurance services are rendered.

8. The legal successor of the taxpayer who continues activities of the taxpayer shall submit the registration application for the purposes of the value added tax within 10 days after the introduction to the rights. According to provisions of article 61 of the Tax Code execution of the tax liability of the reorganized legal entity is assigned to his legal successor (legal successors). Establishment of the legal successor (legal successors), and also shares of participation of the legal successor (legal successors) in repayment of tax debt of the reorganized legal entity is performed according to the civil legislation of the Republic of Tajikistan. At the same time, becomes the payer of the VAT in case of legal succession by reorganization of legal entities:

a) in case of merge of legal entities - if one of legal entities is payer of the VAT - again arisen legal entity continuing activities of the legal entity;

b) when joining the legal entity to other legal entity - if the attached legal entity was registered as the payer of the VAT and the attached legal entity continues activities of the attached face - the attached legal entity;

c) in case of separation of the legal entity who was the payer on the value added tax - again arisen legal entities continuing activities of the reorganized person;

d) in case of allocation from the list of the legal entity who was the payer on the value added tax, one or several legal entities - again arisen legal entities continuing activities of the reorganized person become payers on the VAT and shall within 10 days from the moment of state registration in the Unified State Register of Legal Entities and individual entrepreneurs to submit the application for the purposes of registration on the VAT.

e) when transforming the legal entity of one type to the legal entity of other type (change of form of business) which was the payer on the value added tax - again arisen legal entity. When transforming the legal entity, introduction change in the Register of taxpayers on value added and replacement of the Certificate of the taxpayer by value added in connection with change of the name of the legal entity, is applied the following documents - statements for modification of the Register of taxpayers on value added and replacement of the Certificate of the taxpayer by value added in connection with change of the name of the legal entity (Appendix No. 1);

- The certificate on registration on the value added tax (original);

- decision of the founder on change of the name of the legal entity;

- the reconciliation statement on taxes.

The receipt on adoption of documents, in the form of given in appendix No. 2 to this Instruction is issued to person who filed petition and the relevant documents in tax authority for the purposes of registration (cancellation of registration or change of the name) of the value added tax.

Example: Bakhtiyer LLC was registered as the taxpayer on value added. After reorganization (merge, accession, separation, allocation, transformation) on its base Davlat LLC, being the legal successor of Bakhtiyer LLC is created.

For the purposes of the value added tax of Davlat LLC irrespective of amount of taxable transactions (delivery of goods, the performed works and the rendered services) from the date of registration in tax authority within 10 calendar days shall submit the application for registration as the taxpayer for value added.

4. Registration

9. Person submitting the registration application for the purposes of the value added tax shall make it in writing in tax authority in place of registration, according to procedure and in form, the established Tax Committee under the Government of the Republic of Tajikistan.

To the application it is also enclosed the following documents:

- passport copies of the head and chief accountant;

- copies of the Statement from the Unified state Register;

- the reconciliation statement on taxes;

- other necessary documents which certify cases increase in amount of gross income of person from the provided threshold for the purposes of registration on the value added tax.

10. The registration application for the purposes of the value added tax is submitted in the form given in appendix No. 3 to this Instruction.

11. In case of filing of application on registration for the purposes of the value added tax, the tax authority shall register such person in the register of taxpayers on value added and grant the Certificate on registration on the value added tax (Appendix No. 4) within 10 days after filing of application, having specified in it completely the name (surname, name and middle name), legal address (residence) and other information about the taxpayer, date of issue of the certificate, date with which registration becomes effective, and identification taxpayer number.

12. The form of the certificate on registration on the value added tax is the form of the strict reporting and is issued to the taxpayer without collection of payment.

Certificates includes series and number and designates the following:

the first symbol - the status of the taxpayer (the U-legal entity, permanent organization of the nonresident, the N-nonresident), the subsequent two figures the code of tax authority and other 6 figures determine sequence number of registration of the taxpayer for value added.

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