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

of December 4, 2012 No. 11-f

About approval of the Instruction "About implementation of offsetting or return of excessively paid amounts of taxes, penalties and percent"

According to part 9 of article 69 of the Tax Code of the Republic of Tajikistan,

I dispose:

1. Approve the Instruction about implementation of offsetting or return of excessively paid amounts of taxes, penalties and percent 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 in the Ministry of Justice of the Republic of Tajikistan.

3. Assist financial and economic management for placement of this Instruction in the Bodzhu Hirodzh and Dzhumkhuriyat newspapers, and also to take measures for bringing this Instruction to local tax authorities and taxpayers.

4. This Order becomes effective after state registration and official publication since January 1, 2013.

5. Declare invalid the Order of the Chairman of the Tax Committee under the Government of the Republic of Tajikistan of 12:12. 2007, for No. 6-F "About procedure of offsetting and return of excessively paid amounts of taxes, penalties and percent", registered in the Ministry of Justice of the Republic of Tajikistan of 25.12.2007, No. 328.

6. Control over execution of this Order to assign to 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 on December 4, 2012 No. 11-f

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