It is registered
Ministry of Justice
Republic of Tajikistan
On June 2, 2017 No. 47
of May 30, 2017 No. 1423
About modification and amendments in the Tax Code of the Republic of Tajikistan
Accepted by the Resolution MH MOPT of April 21, 2017, No. 742
Approved by the Resolution MM MORT of May 18, 2017, No. 388
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, Art. 890; 2015, No. 3, Art. 210, No. 11, Art. 965, Art. 966; 2016, No. 3, Art. 150, No. 11, Art. 883; The Law of the Republic of Tajikistan of February 24, 2017, No. 1398), the following changes and amendments:
1. In Article 110:
- add part 1 with Item 7) of the following content:
"7) the Income from tourist activities within 5 years from the moment of state registration.";
- regarding 2 words "Item 6)" shall be replaced with words "Items 6) and 7)", words "changes of owners of the company," to exclude.
2. To add part 4 of Article 169 with the paragraph the eighth the following content:
"-import of the equipment, equipment and construction materials for tourist objects (including hotels, medical sanatorium and resorts, the tourist centers and other tourist objects). The list of tourist objects, the name and the number of the imported equipment, the equipment and construction materials affirm the Government of the Republic of Tajikistan;".
Article 2. Enact this Law since January 1, 2017.
President of the Republic of Tajikistan
Emomalii Rahmon
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