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Tax System

// General overview of the Tax System in Tajikistan
// Company Taxation


// Customs procedures and declaration
// Customs tariffs
// Exceptions to customs tariffs

Rules and regulations on Taxation are based on the Tax Code of the Republic of Tajikistan. The Tax Code is the supreme legal document regulating all taxation issues. The parliament of Tajikistan, the MadjlisiOli is in charge to execute amendments to the Tax Code. Currently, the entire Tax Code is under revision. The Parliament also deals with all issues related to the interpretation of Tax regulations for the Government of the Republic of Tajikistan. For foreign investors and especially in the start-up phase of a new enterprise the Tax Code of the Republic of Tajikistan contains certain tax incentives to create favourable investment conditions.
For an update on the Tax Code reform, please consult the website of the Ministry of Finance: www.minfin.tj. For a comprehensive review of the Tax Code for investors, visit http://tajikinvest.com/investor/eng/gov_regulation/taxcode.html.

// General overview of the Tax System in Tajikistan

In Tajikistan, tax liability has different foundations and can be structured into direct or indirect taxes and into national and local taxes. Currently, the Tax system of Tajikistan has 19 different types of taxes,divided in 16 national and 3 local taxes. For instance, individual income taxes, profit taxes of legal entities, the value-added tax, land taxes, tax of road users (by car) and certain sales taxes belong to the group of national taxes, whereas immovable property taxes, selected retail taxes and other obligatory payments belong to the local tax income group.

// Company Taxation

Companies in Tajikistan are usually taxed both at the national and local level. At the national level, corporations are subject to income tax for legal entities, whereas partnerships are subject to personal income tax. Both taxes are levied by the national government.
At the local level, all business operations – corporations and partnerships alike – are subject to trade tax which is imposed by the local administrative body where the company is located.
The collection of taxes is conducted by the Tax Committee of the Government of Tajikistan.
— Corporate income tax (15%)
The standard corporate income tax rates of national or foreign companies amounts to a flat 15% rate on all corporation taxable earnings. Exceptions from this regulation apply only for entrepreneurs, which are subject to a simplified taxation system.
— Personal income tax for partnerships (13%)
Partnerships are not separate legal entities but associations of partners, with the partners themselves being subject to all rights and obligations. Partnerships are not subject to corporate income tax but to personal income tax, at a flat rate of 13%.
— Profit tax (25%)
Profit tax in Tajikistan amounts to 25%. Certain exemptions are given, especially for the initial stage of a business and depending on the type of business as well as on the investment volume.
— Trade Tax (3%)
All commercial business operations in Tajikistan, regardless of the legal status of the company, are subject to trade tax (3%) with respect to their taxable earnings.
— Taxation of Property
Taxpayers of real estate tax are the individual and legal entities - owners of real estate property or persons using this property. Taxes are levied on houses, apartments, cottages, garages and other buildings, structures and facilities. The tax base is the area (m²) of the entire real estate, including cellar, cottages, garages and other buildings, adjusted with consideration of coefficients.Only rooms with a ceiling height of less than 1.5 m are exempted from taxation. In case of a long-term absence of the owner of real estateproperty('theowner is not traceable'), the present user of the property can be obligated to pay the respective taxes.
— Value Added Tax
Companies must calculate value added tax (VAT) to their prices. VAT is paid by the end user of a product or service. Companies submit VAT documents to the tax authorities on a monthly basis. This is accompanied by the transfer of VAT revenues (common regulation). The frequency and amount of VAT payments are subject to easement ('easy tax'), if the profit of a company does not exceed a certain level (currently less than 200.000 Tajik Somoni annually).
The VAT rate is 18%. However, under the evolving tax processes, there are a number of primary products (e.g., cotton, cotton fiber, aluminium), which enjoy special status. Interested parties should consult with credible legal advisors.
For more information, visit www.andoz.tj


The customs regime in Tajikistan is governed by the 'Customs Code of the Republic of Tajikistan' of December 2004, updated 28 June 2011. The customs regime comprises relevant rules and procedures on the conveyance of goods and means of transport across the customs borders of the Republic of Tajikistan. The administrative liability of customs issue is with the customs service under the government of the Republic of Tajikistan and authorized bodies at regional (Oblast) and local level (border entrances) throughout Tajikistan.

// Customs procedures and declaration

All movable and tangible assets that can be controlled by a person can be considered as 'goods' for customs purposes, irrespective of its commercial or non-commercial use. As an exception, electric current, though not a tangible asset in the normal senseto this effect,, also falls under the category of goods for customs purposes because it is merchandised.
The import of such 'goods' may have different purposes, for example for sale, assembly or temporary use. Depending on the reason for import, different customs procedures apply:
1) Free circulation
2) Export
3) International customs transit
4) Processing on the customs territory
5) Processing for free circulation
6) Processing outside the customs territory
7) Temporary importation
8) Customs warehouse
9) Re-import
10) Re-export
11) Destruction
12) Refusal in favor of the state
13) Temporary export
14) Free trade
15) Free customs zone
16) Free warehouse
17) Movement of supplies
18) Special customs regimes.
Effective processing of the customs declaration can only commence once the goods are on the Territory of the Republic of Tajikistan and have been presented at the customs office. At regional level, customs offices are located within the Hukumat office and at district level, relevantcustoms offices are established at each eachborder entrance. All documents relevant to the chosen customs procedure have to be submitted along with the customs declaration to the customs office. Standard customs declaration forms are available in Russian and Tajik language. Private broker companies can help with all administrative procedures on customs issues.

// Customs tariffs

Custom fees in Tajikistan emerge typically for customs clearance, for customs escort, for storage of goods in customs warehouses and for a qualification certificate, issued by a custom clearance specialist. Specification of the customs value of goods imported to the customs zone of the Republic of Tajikistan can be based upon different calculations: on the imported, identical or a uniform transaction value, on value subtraction, value addition or reserving method.
The 'Resolution on customs tariff of the Republic of Tajikistan', from October 2003, establishes the rates for customs duties. This can be up to 15%, depending on the type of imported goods. The Government of Tajikistan has classified customs tariffs into two main categories: import customs fees and export customs fees. In addition, seasonal and special tariffs can be applied based on special terms and conditions.
For more information, visit www.custom.tj

// Exceptions to customs tariffs

Trade with members of the Eurasian Economic Community is free from customs and other restrictions. This includes the Russian Federation, Republic of Kazakhstan, Republic of Belarus and the Kyrgyz Republic.
The same provision applies to selective goods as humanitarian aid, goods transferred to state bodies of the Republic of Tajikistan, goods for public projects, approved by the Government of the Republic of Tajikistan and financially supported by the Government of foreign states or international organizations.
Moreover, reduced customs tariffs are applied for imported goods from selected developing countries, including Afghanistan, Benin, Burkina Faso, Burundi, Botswana, Bhutan, Vanuatu, Haiti, Guinea, Guinea-Bissau, Djibouti, Zaire, Zambia, Cape Verde, Cambodia, Kiribati, Comoros, Laos, Lesotho, Mali, Maldives, Mozambique, Myanmar, Nepal, Niger, Rwanda, Samoa, Sao Tome and Principe, Solomon Islands, Somalia, Sudan, Sierra Leone, Tanzania, Togo, Tuvalu, Uganda, Central African Republic, and Chad.
For further information on customs tariffs please contact the Customs Service under the Government of the Republic of Tajikistan (www.customs.tj). The Customs Code can be downloaded in English from the Government website www.tajik.invest.com.

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Dushanbe, Tajikistan
Tel.: (+992 37) 221-77-43, 221-52-84
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