TAX CODE OF THE REPUBLIC OF TAJIKISTAN

PART I. GENERAL PART

SECTION II. GENERAL ADMINISTRATIVE PROVISIONS
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CHAPTER 12. LIABILITY

Article 103. The Concept of a Tax Offense

A tax offense shall refer to an unlawful action or inaction (in violation of the legislation on taxes) by an individual or legal entity, the commission of which results in liability as established by law.

Article 104. Circumstances Excluding a Person's Liability for Commission of a Tax Offense

In addition to those situations specified by the legislation, a person may not be held liable for the commission of a tax offense in the following cases:

1) a taxpayer or tax agent is carrying out written instructions and explanations issued by a tax authority or other government body or their officials within the scope of their authority;

2) arrears on other taxes are deducted from overpayments on any taxes, including taxes paid by tax agents;

3) violations of the tax legislation are eliminated by means of the submission of a supplemental tax return in accordance with item 5 of Article 73 of this Code.

Article 105. Statute of Limitations for Liability for Commission of a Tax Offense

1. A person may not be held liable for the commission of a tax offense if three years have passed from the day it was committed or from the day following the end of the tax period in which the offense was committed (statute of limitations).

2. With regard to all tax offenses that are committed, with the exception of those specified under item 3 of this article, calculation of the statute of limitations shall begin on the day a tax offense is committed.

3. With respect to tax offenses specified under subitems 1) through 4) of item 1 of Article 106 of this Code, calculation of the statute of limitations for tax offenses shall begin on the day following the end of the tax period in which the offense was committed.

Article 106. Liability for Violation of the Tax Legislation

1. Individuals and legal entities shall bear liability in accordance with the Republic of Tajikistan Code on Administrative Offenses in the following cases:

1) failure to file a tax return on time;

2) underreporting of the amount of tax owed;

3) violation of the rules for calculation of the value-added tax;

4) interference with the performance of a tax audit;

5) violation of the deadline for registration with a tax authority;

6) failure to indicate a taxpayer identification number or indication of an incorrect taxpayer identification number in tax returns, customs declarations, and invoices;

7) violation of the procedure for the withholding and non-withholding of tax at the source of payment;

8) opening of settlement and other accounts (other than personal savings deposit accounts in accordance with Article 76 of this Code) for individuals and legal entities without the presentation of documents confirming the account holder's taxpayer identification number;

9) violation of the deadline for notification of tax authorities with which one is registered regarding the opening of settlement and other accounts (other than personal savings deposit accounts in accordance with Article 76 of this Code) by an individual or legal entity;

10) failure to submit or failure to submit in a timely manner a reconciliation statement of mutual settlements to a tax authority;

11) failure to fulfill or failure to fulfill in a timely manner collection orders issued by tax authorities and presented in accordance with Article 97 of this Code, for the transfer of funds from accounts of third parties who are debtors of a taxpayer, in accordance with the sequence established by the Civil Code of the Republic of Tajikistan (including from accounts held by the taxpayer himself at a bank or other financial and lending institution servicing the given taxpayer), to be applied against a tax debt owed by the taxpayer;

12) unlawful action to hinder access by a tax authority official to the grounds of an enterprise or to premises;

13) failure to comply with the procedure for the possession, use, and/or disposition of property that has been attached by a tax authority;

14) violation of the procedure for the application of cash registers with fiscal memory;

15) failure to provide required information to a tax authority;

16) failure by banks and other financial and lending institutions at which taxpayers hold accounts to transfer taxes in a timely manner in response to payment orders issued by taxpayers.

2. Individuals shall bear liability in accordance with the Criminal Code of the Republic of Tajikistan for the commission of crimes in the tax legislation sphere.

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