ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of January 25, 2017 No. 45

About modification and amendments in the Order of the Government of the Republic of Tajikistan of August 31, 2012 No. 451

According to article 42 of the Law of the Republic of Tajikistan "About regulatory legal acts" the Government of the Republic of Tajikistan decides:

1. The order of the Government of the Republic of Tajikistan of August 31, 2012 No. 451 "About approval of Rules of the taxation of the individual entrepreneurs functioning on the basis of the patent or the certificate" to add with Items 4, 5 and 6 following contents:

"4. For individual entrepreneurs who in advance procedure will pay the patent amount (taking into account indexation) in 3 next months, the amount of the patent will be reduced in the amount of 10 percent from total amount.

5. Administrations of the markets, shopping centers, also the organizations which are engaged in activities for rendering transport services and sign with subjects of entrepreneurship the lease or the agreement on the admission to routes, shall provide each three months in local tax authority information on above-mentioned subjects, about their area of activities with indicator of malls and the place of activities electronically.

6. Authorize the Ministry of Finance of the Republic of Tajikistan and the Tax Committee under the Government of the Republic of Tajikistan since 2019 every year taking into account the rate of inflation for last tax year which are determined by authorized body in the field of statistics, according to their joint order to index and establish the size of rates of the patent and according to the Law of the Republic of Tajikistan "About regulatory legal acts" to carry out its state registration.".

- and 5 respectively to consider items 4 Items 7 and 8.

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