LAW OF THE REPUBLIC OF TAJIKISTAN

of November 14, 2016 No. 1367

About modification and amendments in the Tax code of the Republic of Tajikistan

Accepted by the Resolution MH MOPT of October 26, 2016 , No. 588

Approved by the Resolution MM MORT of November 8, 2016, No. 301

Article 1. Bring in the Tax code of the Republic of Tajikistan accepted by the Law of the Republic of Tajikistan of September 17, 2012 (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2012, No. 9, Art. 838; 2013, No. 12, Art. 889, 890; 2015, No. 3, Art. 210; No. 11, Art. 965, Art. 966; 2016, No. 3, Art. 150), following changes and amendments:

1. From the paragraph of the eighth of part 2 Articles 6, speak rapidly 2 Articles 29, of the paragraph of the ninth of part 4 Articles 169, of part 8 of Article 183, of names of the Section XIV and Chapter 38, of Item 1 of part 1 and part 2 Articles 255, of part 6 of Article 260, of part 2 of Article 290 and part 2 of Article 293 of the word "cotton-fiber and", "cotton fiber and", "and" and "COTTON-FIBRE I" to exclude cotton-fiber.

2. In Article 24:

- in paragraph five of part 9 of figure "30" to replace with figures "15";

- add with part 10 of the following content:

"10. In case of non-presentation by the taxpayer of good causes, for the purposes of the taxation the difference between selling prices (alienation) of goods (works, services) and the prices of their purchase or the customs prices of import is accepted to equal at least 5 percent.";

- respectively to consider parts 10 and 11 parts 11 and 12.

3. "Complex" to add part 10 of article 29 after the word with the words "and thematic".

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