of December 31, 2004 No. 497
About control of production and turnover of excise goods
For the purpose of strengthening of control of production and turnover of excise goods, and also decides ensuring tax payment in the budget, the Government of the Republic of Tajikistan:
1. Approve the Procedure for activities of tax posts at the companies for production of ethyl alcohol, alcohol-containing drinks and tobacco products.
2. To provide to the heads of the companies and organizations having licenses of authorized state body of the Republic of Tajikistan for production and turnover of ethyl alcohol, alcohol-containing drinks and tobacco products tax authorities with necessary rooms and means of communication.
3. The companies and the organizations having licenses of authorized state body of the Republic of Tajikistan for production and turnover of ethyl alcohol, alcohol-containing drinks and tobacco products within 2 months from signature date of this resolution create tax posts and provide the productions with the metering devices established in technologically fixed places and fixing production volumes for tax and other purposes.
4. Production and the address of ethyl alcohol, alcohol-containing drinks and tobacco products without creation of control tax posts and without установкй in technologically appropriate places of calculating machines from fiscal pamyatyo which for the purpose of the taxation reflect production volume is forbidden.
5. Determine that:
- idea of tax authorities of the Republic of Tajikistan of availability of shortcomings on fulfillment of requirements of this resolution is for authorized state body of the Republic of Tajikistan on issue of licenses for production and turnover of ethyl alcohol, alcohol-containing drinks and tobacco products the basis for suspension of action of the license from signature date of such representation by the head of tax authority;
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The document ceased to be valid according to Item 2 of the Order of the Government of the Republic of Tajikistan of June 12, 2023 No. 264