LAW OF THE REPUBLIC OF TAJIKISTAN

of June 9, 2016 No. 1321

About modification and amendments in the Law of the Republic of Tajikistan "About the government budget of the Republic of Tajikistan for 2016"

Accepted by the Resolution MH MOPT of June 1, 2016, No. 468

Article 1. Bring in article 15 of the Law of the Republic of Tajikistan of November 25, 2015 "About the Government budget of the Republic of Tajikistan for 2016" (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2015, No. 11, the Art. 978) the following changes and amendments:

- regarding 1 word "and its delivery" shall be replaced with words ", its delivery, and also sale of products made from wheat,"

- add with the second offer of the following content:

"Offsetting of the value added tax paid when purchasing (import) of other products (works and services) for subsequent delivery of wheat and (or) conversion and sale of products made from wheat cannot exceed more than 10 percent.";

- to add part 8 after words of Gorno-Badakhshan Autonomous Region with the words "and trees, decorative flowers and bushes from the Agency on the state material reserves under the Government of the Republic of Tajikistan";

- add with parts 11-13 of the following content:

"11. Cancel calculation and the tax discharge from sale of cotton-fiber and to introduce the customs duty for cotton-fiber in the amount of 10 percent from customs value of the exported cotton-fiber.

12. Establish for the construction companies, educational institutions (except for the public institutions specified in Item 6) to part 2 of article 169 of the Tax Code of the Republic of Tajikistan) and catering establishments, the lowered rate of tax on 1 value added in the amount of 5 percent (except for taxable import), calculation and payment it to make according to article 181 of the Tax Code of the Republic of Tajikistan.

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