of December 3, 2004
1. This Code establishes the principles of creation and functioning of the taxation system of the Republic of Tajikistan, the imperious relations on establishment, change, cancellation and taxation are governed, the legal status of tax authorities, taxpayers, tax agents and other participants of the relations regulated by the tax legislation is determined, provisions by determination of the taxation objects, execution of the tax liabilities on taking measures providing their execution on maintaining the registration taxpayer registration, the taxation objects and tax accounting, accountability for tax offenses and to appeal of actions (failure to act) of tax authorities and their officials are established.
2. The concepts and regulations established by this Code and other acts of the tax legislation are applied (if other is not established by the legislation) only in case of regulation of the relations connected with the taxation.
3. Collection of customs duty and other customs payments is regulated by the customs legislation, this Code and other regulatory legal acts, and the state fee - the Law of the Republic of Tajikistan "About the state fee". Collection of other obligatory payments in the budget which are not determined by this Code is regulated by the legislation on other obligatory payments.
1. The tax legislation of the Republic of Tajikistan is based on the Constitution of the Republic of Tajikistan, consists of of this Code, the regulatory legal acts accepted on its basis and according to it and international treaties recognized by the Republic of Tajikistan.
2. In case of the taxation the published acts of the tax legislation existing on the date of emergence (availability) of the circumstances connected with execution of the tax liability are applied officially.
The acts of the tax legislation officially published within the first and (or) second months of quarter become effective the 1st day of the quarter which is directly following quarter in which they were published.
If acts of the tax legislation are officially published within the third month of quarter, they become effective the 1st day of the second month of the quarter which is directly following quarter of their official publication.
Provisions of the second and third paragraphs of this part are applied if other term of entry into force is not provided directly in the act of the tax legislation.
3. Interpretation of regulations and provisions of this Code, on representation of the Government of the Republic of Tajikistan, gives Majlisi namoyandagon of Majlisi Oli of the Republic of Tajikistan in the form of the relevant resolution of Majlisi namoyandagon, interpretation of other act of the tax legislation in the form of the corresponding regulatory legal act gives the body which adopted this other act if other is not provided in the specified other act. Such interpretation are subject to official publication. Publishing of acts of the tax legislation, including interpretation to them is recognized official if they are published in official printing publications of Majlisi Oli of the Republic of Tajikistan, the Government of the Republic of Tajikistan and authorized state body.
4. Provisions of the regulatory legal acts adopted based on of this Code and according to him cannot contradict provisions of this Code. In case of such contradiction provisions of this Code are applied.
The regulatory legal act about taxes is recognized inappropriate to this Code if such act to some extent contradicts the general principles (bases) and (or) literal sense of specific provisions of this Code.
5. Institutes, concepts and terms civil, family and other industries of the legislation of the Republic of Tajikistan, used in this Code, are applied in that value in what they are used in these industries of the legislation if other is not provided by this Code. In case of contradiction between the provisions of this Code and regulatory legal acts relating to other industry of the legislation for the purposes of the taxation provisions of this Code are applied.
6. Acts of the tax legislation can have retroactive force in the cases corresponding to article 45 of the Constitution of the Republic of Tajikistan.
The acts of the tax legislation establishing the new taxes raising the tax rates establishing or aggravating responsibility for violation of the tax legislation, establishing new obligations of taxpayers, and also other participants of the relations regulated by the tax legislation have no retroactive force.
The acts of the tax legislation eliminating or mitigating responsibility for violation of the tax legislation or establishing additional guarantees of protection of the rights of taxpayers, tax agents, their representatives have retroactive force if other is directly not provided in the act of the tax legislation.
The provisions provided by this part extend also to the regulatory legal acts regulating procedure for collection of taxes, the goods which are subject to payment in connection with movement through customs border of the Republic of Tajikistan.
7. Inclusion in the non-tax legislation of the questions connected with the taxation is forbidden except:
1) regulations on the administrative offenses included in the administrative legislation;
2) regulations on the tax offenses included in the penal legislation;
3) regulations on priority of the tax liabilities included in the legislation on bankruptcy;
4) the provisions included in the customs legislation;
5) the provisions included in the legislation on the state fee;
6) the provisions included in the legislation on the national social insurance, regulating target use by taxpayers of the amounts of the social tax;
7) the provisions included in the legislation on the government budget for the corresponding financial year;
8) regulations on the taxes accepted according to the legislation on creation of free economic zones;
9) the provisions included in the legislation on other obligatory payments which are not established by the Tax code of the Republic of Tajikistan;
10) the regulations on payment in the government budget of the actual profit of National Bank of Tajikistan included in the legislation on National Bank of Tajikistan;
11) regulations on the taxes included in the international legal acts recognized by the Republic of Tajikistan.
8. If the international treaty recognized by the Republic of Tajikistan, containing the provisions concerning the taxation establishes other rules and regulations than provided by this Code and regulatory legal acts accepted on its basis and according to it, then rules and regulations of the international treaties recognized by the Republic of Tajikistan are applied.
9. The privileges provided by the international treaty on prevention of double taxation are not applied in case of resident of the State Party of the agreement if this resident is used by other person which is not resident of such state for the purpose of receipt of privileges.
10. For foreign states and the governments, the international organizations, diplomatic and consular representations of foreign states and the governments and diplomatic and consular workers, and also representative offices of the international organizations and their workers and members of families of the above-named persons, the tax exemptions and other tax benefits provided according to this Code or provided international the agreements recognized by the Republic of Tajikistan are provided according to the procedures established by the Government of the Republic of Tajikistan. Tax exemption and other tax benefits shall be provided in limits and on the conditions ordered by this Code and international treaties recognized by the Republic of Tajikistan.
11. The authorized state body in coordination with the Ministry of Finance of the Republic of Tajikistan, and in necessary cases with other state bodies of the Republic of Tajikistan, develops, claims and officially publishes Instructions about procedure for calculation and payment of the following taxes and payments:
1) the income tax from physical persons (tax on the income of physical persons);
2) income tax of legal entities;
3) value added tax;
4) excises;
5) land tax;
6) taxes on subsoil users;
7) tax on users of highways;
8) the tax paid on the simplified system;
9) the single tax for producers of agricultural products;
10) sales tax (cotton-fiber and aluminum primary);
11) the minimum tax on the income;
12) customs duty and other customs payments;
13) social tax;
14) state fee;
15) tax on products of conversion of goods;
16) royalty for water;
17) other obligatory payments.
No provisions of Instructions which are not corresponding to this Code and the above-stated international treaties recognized by the Republic of Tajikistan have legal force.
12. The obligatory regulatory legal acts on taxes adopted by authorized state body according to this Code go for check to compliance to the legislation and state registration to the Ministry of Justice of the Republic of Tajikistan and become effective after check, registration and official publication according to part 3 of this Article.
The taxation system of the Republic of Tajikistan represents set of the taxes provided by this Code, the principles, forms and methods of their establishment, change and cancellation, payment and application of measures for ensuring their payment, and also forms and methods of tax control and responsibility for violation of the tax legislation.
1. All physical persons and legal entities shall pay all taxes which payers they are according to this Code.
2. It can be offered to anybody to pay the taxes which are not established in this Code.
3. The tax accrued according to this Code represents the obligation to the state and is subject to payment in the government budget.
Tax is the payment established by this Code in the government budget (further - "budget") having obligatory and individually bezekvivalentny character.
1. Taxes of the Republic of Tajikistan consist of nation-wide taxes and the local taxes.
Treat nation-wide taxes:
1) the income tax from physical persons (tax on the income of physical persons);
2) income tax of legal entities;
5) value added tax;
4) excises;
5) social tax;
6) land tax;
7) taxes on subsoil users;
8) tax on users of highways;
9) the tax paid on the simplified system;
10) the single tax for producers of agricultural products;
11) customs duty and other customs payments;
12) state fee;
13) sales tax (cotton-fiber and aluminum primary);
14) the minimum tax on the income;
15) tax on products of conversion of goods;
16) royalty for water;
17) other obligatory all-republican payments.
2. Treat the local taxes:
1) non-personal tax;
2) tax on owners of vehicles;
3) retail sales tax;
4) other obligatory local payments.
3. Receipts from nation-wide taxes are distributed between the republican budget and local budgets according to the budget legislation of the Republic of Tajikistan. Payments on the local taxes arrive in the corresponding local budgets.
4. Taxes are estimated in terms of money and paid in national currency of the Republic of Tajikistan if other is not established by the legislation of the Republic of Tajikistan.
5. Taxation, tax on the owners of vehicles brought in special part of this Code, except for, is provided with tax authorities. Collection of tax on owners of vehicles is provided with the State automobile inspection of the Ministry of Internal Affairs of the Republic of Tajikistan.
6. If other is not provided by this Code, taking into account part 7 of Article 2 of this Code, release from any tax or the change of the tax rate provided by this Code can be performed by introduction of amendments and amendments to this Code.
1. Establishment new, in addition to provided by this Code, taxes, and also change or cancellation of the existing taxes are performed only by adoption of law of the Republic of Tajikistan on introduction of amendments to this Code on representation of the Government of the Republic of Tajikistan.
In case of establishment of taxes all elements of the taxation shall be determined, namely: taxpayers; taxation object; tax base; tax rate; tax period; procedure for calculation of tax; procedure and payment due dates of tax; in the cases provided by this Code - tax benefits and the bases for their obtaining (use) by the taxpayer.
2. Offers on modification and amendments in the Tax code of the Republic of Tajikistan taking into account indicators of the forecast of the income of the government budget are represented by authorized state body to industries of finance and (or) are followed authorized state body by economic and other cases.
Taxpayers physical and (or) legal entities to whom according to this Code the obligation is assigned are recognized to pay taxes.
According to the procedure, provided by this Code, separate divisions of legal entities fulfill duties of these persons on tax payment (are recognized taxpayers) in the location (physical, actual) these separate divisions.
The taxation object and (or) object connected with the taxation is the object having cost, quantitative or physical characteristics in the presence of which (object) the tax legislation determines obligations of the taxpayer (subject) by the tax discharge.
The taxation object and (or) object connected with the taxation can consist of property, the income, profit, transaction on delivery of goods (works, services), the cost of the delivered goods (the performed works, the rendered services), import (export) of goods on (c) the territory (i) of the Republic of Tajikistan and (or) other objects established by this Code.
Each tax has the corresponding independent object.
The tax base represents cost, physical or other characteristics of the taxation object and (or) object connected with the taxation based on which the tax amount which is subject to payment in the budget is determined.
The tax rate represents the size of tax charges per unit of measurement of tax base.
The tax rate is established as a percentage or (and) in the absolute amount per unit of measurement of tax base.
The tax period is understood as period of time (calendar year, quarter, month, decade or other period of time) established in relation to separate taxes by this Code after which (termination) the tax base is determined and the tax amount, subject to payment in the budget is estimated. The tax period can consist of one or several accounting periods (quarters, months, decades and other periods of time) after which (results) advance (current) payments are paid.
The payment due date of tax represents the calendar date determined according to this Code to or at the time of approach of which the added tax amount shall be paid to the budget, that is the tax liability shall be fulfilled.
Privileges on taxes are recognized provided to separate categories of taxpayers by the provided this Code or international treaties recognized by the Republic of Tajikistan, and containing the provisions concerning the taxation, benefit in comparison with other taxpayers including opportunity not to pay tax or to pay it in smaller size or to later time without any negative effects for the taxpayer having privilege.
1. If other is not provided by this Article, any activities which purpose is profit earning, the income or compensation, irrespective of results of such activities which are not business activity according to this Article are considered business activity.
2. The activities connected with acquisition, sale, transfer or lease of property are considered business activity in case of observance, at least, of one of the following conditions:
1) such activities are carried out on systematic basis and are regular activities for person performing the above-stated transactions;
2) the goods (the works, services) made (executed, rendered) the seller are offered;
3) such transactions are performed within trade, torgovoposrednichesky (including dealer) or intermediary activities.
3. Not business activity includes activities in the form of cession of property (including money) on paid basis one person to any other person in temporary ownership, use or the order without transition of the property right to this property or its part and without the right of its subsequent alienation if such transfer does not belong to financial services and does not impose on person receiving this property additional obligations except the obligations connected with target use of the transferred property or with payment of remuneration for the above-stated ownership, use or the order of this property if this Article does not provide other.
4. Not business activity includes:
1) placement of money in banks or other finansovocreditny organizations;
2) property leasing by physical person;
3) cession of property in trust management;
4) acquisition (sale or transfer) of share in the authorized capital of the company or its securities; acquisition (sale or transfer) of bonds or any other bills of exchange; acquisition (sale or transfer) of share in equity investment fund or copyright and any similar rights belonging to the seller that is equivalent of not business activity if other is not provided in part 2 of this Article;
5) accomplishment of work for hire by physical person.
5. The following types of activity are considered as not business activity:
1) the activities of the bodies which are a part of the system of public authorities of all branches and levels and self-government institutions, directly connected with accomplishment of the state functions assigned to them, except for rendering the services paid on contractual basis, and other business activity;
2) charity;
3) religious activities.
1. For the purposes of of this Code "work for hire" means:
1) accomplishment of obligations by physical person within the relations regulated by the Civil code of the Republic of Tajikistan, the legislation on work or on public service;
2) accomplishment by physical person of the obligations which are directly connected with service in armed forces or in law-enforcement or the bodies (organizations) equated to them;
3) work on executive position at the company or in the organization.
2. The physical person working, working or which will work on hiring in this Code hereinafter is referred to as as "worker". Person who pays the services rendered by such physical person as the worker hereinafter is referred to as as "employer", and such payment hereinafter is referred to as as "salary".
1. The activities performed by legal entities and consisting in direct rendering financial or other support (support) including in the form of non-paid transfers, to the physical persons needing such help or the non-profit organizations which are directly giving such help including non-profit charitable organizations are charitable (Article 26) if this Article does not provide other.
2. If other is not provided by part 3 of this Article, charity is determined according to the Law of the Republic of Tajikistan "About charity".
3. Assistance (supports) to persons is not considered charity if any of the following conditions takes place:
1) person receiving such help (support) assumes obligation of property or non-property nature (except the obligation to use the received means or property for purpose) in the face of, giving such help;
2) the person accepting such help (support), and person giving such help (support) are considered as the interconnected persons (article 29 of this Code);
3) such help (support) is given to any physical person or legal entity for participation in the election campaign of any level.
Religious activities represent activities of the religious organizations and associations for religion and distribution of religious beliefs registered in accordance with the established procedure, including by means of:
1) organizations and holding religious practices, ceremonies, church meetings;
2) provisions by the believer of opportunity to have and use prayful buildings or ritual constructions for joint or individual satisfaction of religious requirements;
3) acceptance and departure of pilgrims, religious delegations, representatives of different faiths, holding national or international religious meetings, congresses and seminars and providing participants of the above-stated actions with housing, transport, food and cultural servicing;
4) contents of cult buildings, constructions, spiritual educational institutions and the territories adjoining to them, training of pupils or students of the specified educational institutions, and also other similar authorized religious activities.
For the purposes of of this Code the companies (the commercial organizations) are the following organizations performing business activity or created for accomplishment of such activities:
1) the legal entities created by them separate divisions according to the legislation of the Republic of Tajikistan, having separate balance or the estimate;
2) corporations, the companies, firms and other similar educations created according to the legislation of foreign state.
1. The resident company is the company, the place of organization or management of which is the Republic of Tajikistan (Articles 21 and 22 of this Code).
2. Overseas enterprise is the company which is not considered resident according to this Article.
The place of organization of the company is the place of state registration or, in the absence of that, the legal address of the company specified in formation documents of the company (the charter, the contract, provision).
The place of enterprise management is the valid place of management of it, that is the place in which its executive governing body performs the daily managerial functions.
1. The permanent organization of the nonresident (overseas enterprise or non-resident physical person) in the Republic of Tajikistan (further - "permanent organization") if other is not established in this Article, is understood as the permanent place through which he fully or partially performs business activity, including the activities which are carried out through the authorized person.
2. As permanent organizations, in particular, are considered:
1) any place of implementation of the activities connected with production, conversion, picking, packing, packaging, delivery of goods irrespective of terms of implementation of such activities;
2) any place of management (in particular, branch, department, representation, bureau, office, office, office, the agency, factory, workshop, the workshop, laboratory, shop, warehouse) the nonresident irrespective of terms of implementation of such activities;
3) any place of implementation of activities, including the installations or platforms, the boring equipment or vessels used for investigation of natural resources, the mine, the mine, oil and (or) gas well, pit, land or surface towers and (or) wells irrespective of terms of implementation of such activities;
4) any place of implementation of the activities (including implementation of control, supervising or observation activities) connected with the pipeline, the gas pipeline, investigation and (or) development of natural resources, installation, installation, assembly, adjustment, start-up and (or) equipment maintenance irrespective of terms of implementation of such activities;
5) any other place of implementation of the activities connected with operation of gambling automatic machines (including prefixes), computer networks and communication channels, attractions, transport or other infrastructure, irrespective of useful lives;
6) permanent base which the non-resident physical person uses for implementation of business activity.
3. The building site, mounting or assembly object, accomplishment of the supervising activities connected with such objects, carrying out project works form permanent organization, irrespective of terms of implementation of works.
At the same time the building site (object), in particular, is understood as the place of implementation of activities for construction and (or) reconstruction of real estate objects, including construction of buildings, constructions and (or) carrying out installation works, construction and (or) reconstruction of bridges, roads, channels, stacking of pipelines, installation of electric, processing or other equipment and (or) implementation of other similar works.
The building site (object) stops the existence from the second day following behind day of signing of the acceptance act of object in operation (amounts of completed work) and complete payment of construction.
4. The nonresident is also considered having permanent organization in the Republic of Tajikistan if:
1) by proxy the agent is made by collection of insurance premiums and (or) performs insurance or risks reinsurance in the Republic of Tajikistan;
2) more than ninety calendar days render services in any consecutive twelve-monthly period terminating in this tax period through employees or the personnel hired for these purposes in the territory of the Republic of Tajikistan continuously;
3) is participant of particular partnership (cooperation agreement) formed according to the legislation of the Republic of Tajikistan and operating in the territory of the Republic of Tajikistan;
4) holds exhibitions in the Republic of Tajikistan on paid basis and (or) on which delivery (sale) of goods is made;
5) based on contractual relations allocates the resident or the nonresident with the right to represent its interests in the Republic of Tajikistan, to be effective and sign contracts from his name (the agreement, the agreement).
5. Temporary or seasonal breaks when implementing the activities specified in this Article do not lead to liquidation of permanent organization.
6. The nonresident performing business activity in the Republic of Tajikistan through the independent intermediary (the broker and (or) other independent agent who is acting on the basis of the agreements of the order, the commission, consignment or other similar agreement) not authorized to sign contracts (agreements) on behalf of this nonresident, is not considered as forming permanent organization.
The independent intermediary is understood as the person performing within the regular (main) activities intermediary obligations for the purpose of cooperation of the parties and being as legally, and economically independent of the nonresident.
7. The affiliated enterprise of legal nonresident person created according to the legislation of the Republic of Tajikistan is not considered as permanent organization of the main nonresident company if between the affiliated and main companies there are no relations answering to Item provisions 5) of part 4 of this Article.
8. The place used (irrespective of who uses it) in the Republic of Tajikistan is not considered permanent organization of overseas enterprise in the Republic of Tajikistan for:
1) storages of the goods or products belonging to overseas enterprise;
2) purchases of goods or products, information collection for overseas enterprise;
3) implementation of any other activities of preparatory or auxiliary nature for the benefit of overseas enterprise;
4) preparation for the conclusion or simple contract signature on behalf of overseas enterprise on the credits (loans), delivery of goods or products or performance of works (provision of services);
5) implementation of the any kinds of activities specified in Items 1) - 4) this part.
9. The registered representative office of overseas enterprise which is not the separate legal entity is considered permanent organization of overseas enterprise.
10. The dependent personal services (work for hire) rendered by the physical person - the nonresident, do not lead to formation of permanent organization of such person.
11. Activities of the nonresident forms permanent organization according to provisions of this Article, irrespective of its statement on registration accounting in tax authority or lack of such statement.
1. Bodies of legislative, executive and judicial authority, the public and (or) religious organizations (associations), funds, organizations, associations (unions), interstate, intergovernmental and other organizations which are performing not business activity, that is subjects - the legal entities who are not pursuing revenue generating purposes, the income or compensation and not sharing got profits (are considered as non-profit organizations in case of their obtaining), the income or compensations between participants (founders).
2. The place of organization of non-profit organization and the place of management of non-profit organization are determined according to the procedure, established for the companies by Articles 21 and 22 of this Code.
3. The non-profit organization is recognized resident or foreign non-profit organization according to the procedure, established for the companies (article 20 of this Code).
4. In that part in which the non-profit organization performs business activity its assets and activities which are directly connected with accomplishment of business activity are also considered as the company and are subject separate (separate with the main activities) to accounting.
State-financed organization is the non-profit organization which activities for 70 percent it is at least financed by budget funds on the basis of its budget estimate of the income and expenses.
1. Charitable organization is the non-profit organization which:
1) it is created for the purpose of charity implementation;
2) it is registered as such according to the procedure, established by the legislation of the Republic of Tajikistan and meeting the requirements, the established Law of the Republic of Tajikistan "About charity".
2. The non-profit organization is not considered charitable organization (irrespective of its legal and organizational status or the name) if:
1) such non-profit organization performs direct or indirect participation in elective campaign of any level of any political party, public organization (movement) or the certain physical person; or
Receipts or assets of non-profit organization bring 2) or can bring benefit to any person, except for benefits as a result of implementation of its charity or reasonable payment for property or services.
The religious organization is the non-profit organization created for the purpose of implementation of religious activities and registered as such in the procedure established by the legislation.
1. Tax agent is any (physical or legal) person who is not the employee of tax authority to who according to this Code or other act of the tax legislation obligations on calculation of tax, its deduction at the taxpayer (or at payment source) and to its transfer in the relevant budget are assigned.
2. The tax agent concerning the rights and obligations has the same status, as the taxpayer if in this Code other is not specified.
3. The tax agent shall:
1) correctly and timely to estimate the corresponding taxes, to hold them at the taxpayer (or payment source) and to transfer them into the relevant budgets;
To record 2) the income paid to taxpayers, and the taxes withheld at them (or payment source) and transferred into the relevant budgets, including to keep separate account on each taxpayer;
3) to submit to tax authorities the documents necessary for control of correctness of calculation, deduction and tax payment; and
4) to carry out other obligations assigned to it by the tax legislation.
4. For failure to carry out or inadequate accomplishment of the obligations assigned to it by the tax legislation, the tax agent bears responsibility according to the procedure, established by this Code or other legal acts of the Republic of Tajikistan.
1. The interconnected persons are persons having special relations which can exert direct impact on conditions or economic results of transactions between them.
2. Such special relations include, in particular, relations in case of which:
1) persons are founders (participants) of the same company if the share of each person constitutes at least 20 percent;
2) one person directly or indirectly participates in other person which is the company if the share of such participation constitutes at least 20 percent;
3) one person submits to other person on official capacity or one person is under control (direct or indirect) other person;
4) faces are affiliated enterprises of the same legal entity or are under direct or indirect control of the third party;
5) persons directly or indirectly control the third party if voting powers of each person constitute at least 20 percent;
6) faces consist in the marriage relations or have family relations (part 48 of Article 34 of this Code).
1. Physical persons, if they during any preceding consistently next 12-month period terminating this current calendar year really were in the territory of the Republic of Tajikistan more than 182 days, or within this current calendar year were in public service of the Republic of Tajikistan outside the Republic of Tajikistan, irrespective of duration of such service this current calendar year, are considered as residents applicable by all current calendar year.
2. Physical resident persons, irrespective of time of their stay in the territory of the Republic of Tajikistan and any other criteria provided by this Article the physical persons who are citizens of the Republic of Tajikistan, the physical persons who submitted the application for admission to citizenship of the Republic of Tajikistan or about permission of permanent residence in the Republic of Tajikistan without acceptance in citizenship of the Republic of Tajikistan are recognized:
1) sent abroad by public authorities of the Republic of Tajikistan, including the staff of diplomatic, consular establishments and the representations equated to them, the trade missions of the Republic of Tajikistan, the international or intergovernmental organizations, and also members of families of the specified physical persons;
2) members of crews of the vehicles, to the belonging legal entities or citizens of the Republic of Tajikistan performing international carriages;
3) military personnel and civil personnel of the military bases, military units, groups, the contingents or connections deployed outside the Republic of Tajikistan;
4) working at the objects which are outside the Republic of Tajikistan and being property of the Republic of Tajikistan or residents or subjects of the Republic of Tajikistan (including on the basis of concession treaties);
5) the pupils, students, trainees and probationers who are outside the Republic of Tajikistan for the purpose of training or practical training during the entire period of training or practice;
6) the teachers and scientists who are outside the territory of the Republic of Tajikistan for the purpose of teaching, consultation or implementation of scientific works during the entire period of teaching or accomplishment of the specified works.
3. For the purposes of part of 1 this Article time during which the foreign physical person was in the Republic of Tajikistan is not considered time of the valid stay in the territory of the Republic of Tajikistan if such person stayed:
1) as person having the diplomatic or consular status (or as the member of the family of such person);
2) as the employee of the international organization or as person which is in public service of foreign state (or the member of the family of such person);
3) only for following from one foreign state in other foreign state through the territory of the Republic of Tajikistan.
4. Any day during which the physical person really was in the territory of the Republic of Tajikistan, irrespective of stay duration is considered day of stay in the Republic of Tajikistan.
5. The physical person which is not resident of the Republic of Tajikistan according to this Article is considered the nonresident of the Republic of Tajikistan.
6. The physical person is considered the nonresident of the Republic of Tajikistan from the last day of stay in this tax year in the territory of the Republic of Tajikistan until the end of this tax year if that person is nonresident of the Republic of Tajikistan directly next tax year.
1. The physical person, resident or the nonresident, is considered the individual entrepreneur if it is engaged in business activity (article 15 of this Code) without formation of legal entity on its own behalf, on the risk and under the property responsibility.
2. Implementation of business activity by physical person in defiance of established procedure of registration and receipt of the license or other document cannot form the non-recognition basis for the purposes of the taxation of such physical person the individual entrepreneur.
1. Market price is the price of the free market of goods (work, service) developing as a result of interaction of the demand and supply, and also interests of the parties of the transaction which are not the interconnected persons according to article 29 of this Code in comparable economic (commercial) conditions.
2. If other is not provided by this Code, for the purposes of the taxation as the price of goods (works, services) the actual price specified (fixed by the valid documents) is agreed by the parties of the transaction. If the tax authority does not prove the return, it is supposed that this price corresponds to the level of market prices.
3. Tax authorities in case of control of completeness of calculation of taxes have the right to check compliance to market conditions of the applied prices only in the following cases according to transactions:
1) between affiliated persons;
2) exchange of goods, works or services (barter transactions);
3) when making the foreign trade (external economic) transactions;
4) in case of variation more than for 30 percent towards increase or towards drop in prices, applied by the taxpayer on goods (works, services) within short period of time (no more than 30 calendar days to or after the moment of delivery of goods, works or services), from market price of identical (homogeneous) goods (works, services).
In the cases described in Items 3) and 4) of this part it is considered that the transaction is actually made at market prices if the taxpayer does not prove that the transaction is actually performed at the prices specified in the valid documents.
4. Only in cases, the provided by part 3 of this Article when the prices of goods (works, services) deviate towards increase or towards lowering more than for 30 percent market price of identical (homogeneous) goods (works, services), tax authority has the right to pass the motivated decision on additional accrual of taxes, taking into account market prices of the corresponding goods (works, services), determined and compliance with this Article.
Market price is determined taking into account the provisions provided by parts 5-11 and 14 of this Article. At the same time allowances or discounts to the price, regular are also considered in case of the conclusion of transactions between not interconnected persons. In particular, the discounts caused as a result of the following factors are considered:
1) seasonal and other fluctuations in demand on goods (works, services);
2) losses by goods of quality or other consumer properties;
3) expirations (approach of date of the expiration) of expiration dates or realization (delivery, leave) goods;
4) marketing policy of the parties of the transaction, including in case of promotion on the markets of new goods (works, services) which do not have analogs and also in case of promotion of goods (works, services) on the new markets;
5) realization (delivery) of pilot models and samples of goods for the purpose of acquaintance of consumers with them.
5. Market price of goods (work, service) is determined on the basis of information on the performed transactions concerning identical (homogeneous) goods (work, service), prisoners at the time of delivery of goods (work, service), including on the basis of the prices of the international and other exchanges.
6. Goods, the main signs, having identical characteristic of them, belong to identical goods.
In case of determination of identity of goods their physical characteristics, quality and reputation in the market, country of source and the producer are considered, in particular. In case of determination of identity of goods insignificant distinctions in their appearance can not be considered.
7. Goods which, without being identical, have similar characteristics belong to homogeneous goods and consist of similar components that allows them to perform the same functions and (or) to be commercially interchangeable.
In case of determination of uniformity of goods their quality, trademark availability, reputation in the market, country of source are considered, in particular.
8. In case of determination of market price of goods (work, service) of transaction between the interconnected persons can be taken into account only if their interdependence did not affect results of such transactions.
9. The market of goods (work, service) is formed of the sphere of the address of such goods (work, service) determined by opportunities of the seller (buyer) really and without considerable additional costs to suggest (to acquire) goods (work, service) in the territory, next to the seller (buyer), in the Republic of Tajikistan or beyond its limits.
10. In case of determination of market price of goods, work or service price information at the time of delivery of these goods, work or service in the performed transactions (transactions) with identical (homogeneous) goods, works or services in comparable conditions is considered. In particular, such conditions of transactions as quantity (amount) of the delivered goods, completion dates of obligations, the conditions of payments which are usually applied in transactions of this type and also other reasonable conditions which can exert impact on the price are considered.
At the same time conditions of transactions in the market identical (and in case of their absence homogeneous) goods (works or services) are recognized comparable if distinction between such conditions or significantly does not influence the price of such goods (works or services), or can be considered by means of amendments.
11. If no transactions concerning identical (homogeneous) goods (work, service) were carried out in the corresponding market of goods (work, service) or if in the market there is no offer of such goods (work, service), market price is determined based on the prices which developed in case of the corresponding transactions concerning identical homogeneous) goods (work, service) for the next date by the time of delivery of the above-stated goods (work, service), but no more than in 30 calendar days prior to or after the moment of delivery of goods (work, service). At the same time market price of security is determined based on quotations of stock exchange for identical securities of the same issuer for the next date preceding the moment of sale or transfer of above-mentioned security on condition of the announcement of quotations according to the above-stated procedure.
Market price of goods (work, service) can be determined with use of accounting method of the price of subsequent delivery (realization) or costly method.
When using accounting method of the price of subsequent delivery (realization) market price of goods (works, services) delivered (implemented) by the seller is determined as difference of the price on which such goods (works, services) are realized (are delivered) by the buyer of these goods (works, services) in case of subsequent their realization (delivery) (in case of resale), and the regular costs in similar cases incured by this buyer in case of resale (without the price at which goods (works, services)) and promotion on the market of the goods (works, services) acquired at the seller, taking into account regular for this to field of activity of profit of the buyer were acquired by the specified buyer at the seller.
In case of impossibility of use of method of the price of subsequent delivery (in particular, in the absence of price information of goods (works, services), in subsequent implemented by the buyer) the costly method in case of which market price of goods (works, services), implementable (delivered) by the seller, is determined as the amount of the made costs and profit, regular for this field of activity, is used. At the same time regular direct and indirect costs in similar cases on production (acquisition) and (or) delivery (realization) of goods (works, services), regular transport costs, storage, insurance and other similar costs in similar cases are considered.
12. In case of dispute between the taxpayer and tax authority concerning the applied market prices the higher tax authority, authorized state body or court has the right to consider any other circumstances important for determination of results of the transaction and the tax liabilities without being limited to the circumstances listed in this Article and also the objections and the facts provided by the taxpayer.
13. Transactions on exchange of goods, works and services (barter transactions) are transactions according to which each of the exchanging parties delivers the goods (works, services) and acquires other goods (works, services). At the same time market prices on delivered (acquired) during such transactions goods (works, services) are determined according to provisions of this Article.
14. In case of determination and recognition of market price of goods (work, service) official sources of information on market prices of goods (work, service) and stock exchange quotations, databases state and regional authorities, information provided to tax authorities by taxpayers and also other relevant information are used.
15. The instruction for application of provisions of this Article by tax authorities affirms authorized state body in coordination with the Ministry of Finance of the Republic of Tajikistan and the Ministry of Economic Development and Trade of the Republic of Tajikistan.
1. If the lessor leases depreciable material property under the agreement on finance lease (leasing) signed according to article 7 of the Law of the Republic of Tajikistan "About finance lease (leasing), then for the purposes of of this Code the lessee is considered as the owner of property, and lease payments as payments on the credits (consisting of payments of principal debt and percent) provided to the lessee.
2. Lease of depreciable material property represents finance lease (leasing) if she answers one of the following conditions:
1) lease provides cession of property upon termination of lease term or the lessee has the right to acquire property upon termination of lease term on the fixed price or the price determined according to the lease agreement; or
2) the lease term exceeds 75 percent of service life of leasable property; or
3) estimated residual cost of property upon termination of lease term will make less than 20 percent of its market price of the beginning of lease; or
4) the current discounted value of minimum payment for all lease term is equal to 90 percent of market price of property of the beginning of lease or exceeds it; or
5) the leasable property is made to order for the lessee and upon termination of lease term cannot be used by anybody, except the lessee.
3. The Item 4) of part 2 of this Article is not applied to lease which beginning is the share of the last 25 percent of service life of property.
4. For the purposes of this Article the discount rate used for determination of the current discounted value of lease payments is equal to the interest rate specified regarding 3 Articles 93 of this Code.
5. For the purposes of this Article the lease term includes additional term to which the lessee has the right to resume lease according to the lease agreement.
1. Products - the mineral extracted from subsoil in the territory of the Republic of Tajikistan, on the parcel of land provided under the production sharing agreement to the investor, and on the quality conforming to state standard of the Republic of Tajikistan or the international standard. The products received in case of further conversion (enrichment, technological repartition) of mineral and which are products of processing industry cannot be recognized as mineral.
2. The made products - the product quantity of the mining industry and products of development of pits containing in actually got (extracted) from subsoil (waste, losses) amount of minerals, mineral raw materials (breeds, liquid and other mix), on the quality conforming to state standard of the Republic of Tajikistan or the international standard, got by the investor during the course of performance of works on the production sharing agreement and reduced by the number of technological losses of these products within the established standard rates.
3. The Section of products - the Section of the made products in natural and (or) value term between the state and the investor according to the Law of the Republic of Tajikistan "About production sharing agreements" and this Code.
4. Profitable products - made for the accounting (tax) period in case of agreement performance about the Section of products, products less compensation products.
5. Compensation products - part of the made products in case of agreement performance about the Section of products which are transferred to the possession of the investor for compensation of the expenses (the refunded expenses) suffered by it for the purpose of agreement performance about the Section of products which structure is established by the production sharing agreement according to Chapter 52 of this Code.
Compensation products are established individually under each production sharing agreement taking into account economic value of the developed field. The compensation products established by the production sharing agreement cannot exceed 70 percent of the total amount (quantity) of the made products.
6. Section Item - the place of commercial accounting of the made products in which measurement (calculation) of its total amount (quantity) and determination of quality and in which the state transfers to the investor the part of the made products which is due to it under the terms of the production sharing agreement is performed.
7. Products price - the delivery price determined in accordance with the terms of the production sharing agreement or export of the corresponding unit of measure of the made products, but not below market on the delivery date or export.
1. Assets - the property, other material tangible assets, cash funds or property rights making the total amount of the main and current assets (funds) of the company (face); any value belonging to person; the accounting category including the cost of own property of the subject, and also means and the inventories intended for payment (repayment) of debt (obligations).
2. Shortage - added and not paid in time, including in the changed time, the amounts of taxes, percent and penalties in the budget.
3. Prizes - the any kinds of the income in natural and monetary value received by taxpayers at tenders, competitions (Olympic Games), festivals on lotteries, on draws, including draws on deposits and debt securities.
4. Commodity import - commodity importation on customs area of the Republic of Tajikistan on the basis of customs regime of release for free circulation according to the customs legislation of the Republic of Tajikistan.
5. Fixed assets - tangible assets which at the same time answer the following conditions:
1) term of their service more than one year;
2) they are used in case of production of goods (performance of works, rendering services) or for managerial needs as labor instrument;
3) as a rule, the cost of each unit of such tangible assets above the limits set by regulatory legal acts of the Republic of Tajikistan concerning financial accounting for reference of tangible assets to means in turnover;
4) they are subject to depreciation according to Article 153 of this Code.
6. Grant - the property provided on a grant basis: states, governments of the states; the international and state organizations, foreign non-governmental public organizations and funds whose activities have charitable and international character and does not contradict the Constitution of the Republic of Tajikistan, foreigners and stateless persons, - to the Republic of Tajikistan, the Government of the Republic of Tajikistan, legal entities, and also physical persons of the Republic of Tajikistan for achievement of particular purposes (tasks) which are not contradicting the Constitution of the Republic of Tajikistan.
7. The nonresident - person who is not resident.
8. The income from sources in the Republic of Tajikistan is the following types of receipts in cash and (or) natural form received by person (without implementation of deductions):
1) income from work for hire in the Republic of Tajikistan;
2) the income from delivery by the producer of the goods made in the Republic of Tajikistan and also from performance of works and rendering services in the Republic of Tajikistan;
3) entrepreneurial income which can be carried to the permanent organization of the nonresident located in the territory of the Republic of Tajikistan including:
- the income which can be carried to sale in the Republic of Tajikistan of goods of the same or similar type, as the goods realized through such permanent organization;
- income gained from business activity in the Republic of Tajikistan which has the same or similar nature, as the activities performed through such permanent organization;
4) the income connected with implementation of business activity in the Republic of Tajikistan through permanent organization: from write-off of bad debts of the taxpayer by his creditors; from sale of fixed assets, included in the income according to part 7 of Article in 153 of this Code; from compensation for expenses according to Article 193 of this Code;
5) income in form of dividends gained from the resident legal entity and also income gained as a result of sale or transfer of share in such legal entity;
6) income in form of percent gained from residents;
7) income in form of percent gained from the non-resident person having the permanent organization or property located in the territory of the Republic of Tajikistan if the debt of such person is connected with this permanent organization or property;
8) pension if it is paid by resident;
9) the income in form of the royalty received for the property which is or used in the Republic of Tajikistan, or the income from sale or cession of property, specified in part 38 of this Article, being or used in the Republic of Tajikistan;
10) income gained from leasing of the personal estate used in the Republic of Tajikistan;
11) income gained from the real estate which is in the Republic of Tajikistan including the income from sale or transfer of share in such property;
12) the income from sale or share transfer or share in the company which asset cost is mostly directly or indirectly formed of real estate value, located in the Republic of Tajikistan;
13) other income from sale or cession of property by the resident which is not connected with implementation of business activity;
14) income gained from rendering managerial, financial or insurance services including reinsurance services if it is paid by the resident company or permanent organization of the nonresident located in the territory of the Republic of Tajikistan or if it is received on the basis of the contract with such company or permanent organization;
15) the income paid in the form of insurance premiums under the agreement on insurance or risk reinsurance in the Republic of Tajikistan;
16) the income from telecommunication or transport services when implementing international telecommunication or transportations between the Republic of Tajikistan and other states;
17) the income from activities in the Republic of Tajikistan for individual employment contracts (contracts) or under other agreements of civil nature;
18) the fees of heads and (or) other payments received by members of the supreme body of management (the board of directors, board or other similar body) the legal entity - the resident, irrespective of the place of the actual accomplishment of the managerial obligations assigned to such persons;
19) the allowances paid in connection with residence in the Republic of Tajikistan;
20) income gained by the physical nonresident persons working in the Republic of Tajikistan in the form of compensation by it (these persons) from the party (for the account) employers or employers of the expenses incurred by these physical persons - nonresidents for the material, social benefits or other material benefits, including expenses on food, accommodation, training of children in educational institutions, the expenses connected with rest including trips of members of their families to leave;
21) the retirement benefits performed by the accumulation pension funds - residents;
22) the income paid in connection with activities in the Republic of Tajikistan to actors of theater and cinema, employees of radio and television, musicians, artists and athletes irrespective of to whom payments of such income are performed;
23) the prizes paid by residents;
24) income gained from rendering independent personal (professional) services in the Republic of Tajikistan;
25) the income in form of non-paid receipt of the property which is in the Republic of Tajikistan including the income from such property;
26) other income which is not covered by the previous Items, arising based on activities in the Republic of Tajikistan.
In case of determination of source of the income according to this part the place of payment of the income is not taken into account.
9. The income in natural form - the income in form of delivery of goods, performance of works, rendering services.
10. Dividends - any distribution of means or property by the legal entity between his participants (shareholders), including: income gained by the shareholder (participant) from the legal entity - the issuer in case of distribution of the annual profit remaining after the taxation in proportion to the number (shares) of shares of the shareholder (participant) in authorized (joint-stock, share) the capital of this legal entity; the dividends (income) masked under other payments received by the shareholder (participant); income gained by the shareholder (participant) from distribution of means or property according to the procedure of the redemption by the legal entity - the issuer of the shares and income gained by the shareholder (participant) from distribution of property in case of liquidation of the legal entity behind minus (in both cases) the property value (shares) brought by the founder (participant) as contribution to authorized fund (share capital). The dividend is not considered the shareholder return (participant) gained in the form of distribution by the legal entity - the issuer of the shares between shareholders which (distribution) does not change percentage ratio (shares) of shares of shareholders in the share (share) capital of the legal entity - the issuer.
11. Lands for housing construction are the earth of the cities and settlements of city type, allocated to physical persons according to the Land code of the Republic of Tajikistan, for housing construction.
12. The digital signature of the taxpayer - special cryptographic instrument for ensuring of authenticity, integrity and authorship of electronic documents.
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The document ceased to be valid according to the Law RT of 17.09.2012 No. 901