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TAX CODE OF THE REPUBLIC OF TAJIKISTAN SECTION III. STATUS AND STRUCTURE OF TAX AUTHORITIES AND
TAX POLICE UNITS OF THE REPUBLIC OF TAJIKISTAN CHAPTER 13. TAX AUTHORITIES Article 107. Principal Functions of Tax Authorities The principal functions of tax authorities shall be: 1) to ensure fulfillment of and compliance with the tax legislation and to devise mechanisms for tax administration with a view to ensuring the transfer of taxes to budgets at all levels in full and in a timely manner; 2) to participate in the preparation of draft laws and other regulatory legal acts pertaining to taxation, including treaties with other states; 3) to explain to taxpayers their rights and responsibilities; 4) to notify taxpayers of changes in the tax legislation in a timely manner. Article 108. Legal Basis for the Operation of Tax Authorities and Tax Police Units The legal basis for the operation of tax authorities and tax police units shall be the Constitution of the Republic of Tajikistan, constitutional laws, this Code, and other laws of the Republic of Tajikistan, joint resolutions of the Majlisi Milli and the Majlisi Namoyandagon of the Majlisi Oli of the Republic of Tajikistan, resolutions of the Majlisi Namoyandagon, regulatory legal acts of the President of the Republic of Tajikistan and the Republic of Tajikistan government, and international legal acts recognized by the Republic of Tajikistan. Article 109. Principles of the Operation of Tax Authorities and Tax Police Units 1. Tax authorities and tax police units of the Republic of Tajikistan shall operate on the basis of the following principles: 1) legality; 2. Political parties and other public associations pursuing political aims may not be established or operate within the system of tax authorities and tax police units. Employees of tax authorities and tax police units may not be restricted in their official activities by decisions of political parties and other public associations. 3. Tax authorities and tax police units shall work in cooperation with other government bodies, public associations, and citizens, as well as tax authorities of other states on the basis of international treaties and commitments recognized by the Republic of Tajikistan. Article 110. Status and Structure of Tax Authorities of the Republic of Tajikistan 1. Tax authorities of the Republic of Tajikistan (referred to hereinafter as "tax authorities") shall consist of the authorized government body and its respective territorial subdivisions - tax administrations for Gorno-Badakhshan Autonomous Oblast, the oblasts and the city of Dushanbe; tax inspectorates for regions, cities, and districts within cities; the tax inspectorate for large taxpayers under the authorized government body, with offices for the oblasts and the city of Dushanbe (referred to hereinafter as "territorial tax authorities"), and they shall constitute a common centralized system of tax authorities of the Republic of Tajikistan. 2. The authorized government body shall be a central executive government body that provides for the practical performance of the functions of tax authorities in the Republic of Tajikistan, and in those cases established by regulatory legal acts, outside the Republic of Tajikistan; it shall administer the system of tax authorities in the Republic of Tajikistan and it shall be directly accountable to the Republic of Tajikistan government. Territorial tax authorities shall be local structural subdivisions of the authorized government body and they shall be directly accountable to the respective higher-level tax authorities along a vertical chain of command. 3. The authorized government body shall be part of the system of central executive government bodies of the Republic of Tajikistan. 4. The authorized government body and territorial tax authorities shall be legal entities, they shall have independent balance sheets, special accounts at the Treasury under the Republic of Tajikistan Ministry of Finance and at its local offices, and they shall have official stamps bearing an image of the State Seal of the Republic of Tajikistan with their name indicated in the official language. 5. The directors of tax authorities for Gorno-Badakhshan Autonomous Oblast, the oblasts and the city of Dushanbe; tax inspectorates for regions, cities, and districts within cities; and the tax inspectorate for large taxpayers with offices for the oblasts and the city of Dushanbe shall provide for the performance of the tasks assigned to the tax authorities in the respective regions, and they shall organize, coordinate, and supervise the activities of the subdivisions under their authority. 6. Tax authorities shall have full powers with regard to state monitoring of the payment of taxes in full and in a timely manner, with the exception of cases in which this Code specifies the collection of taxes by other authorities. Article 111. Authorities of the First Director of the Authorized Government Body The first director of the authorized government body: 1) shall organize the activities of the authorized government body and territorial tax authorities, as well as other subdivisions that are part of the system of the authorized government body, with regard to the performance of the functions, tasks, and responsibilities assigned to these bodies and subdivisions, and he shall bear liability for the results of these activities; 2) shall present proposals to the Republic of Tajikistan government regarding the appointment and dismissal of his deputies, and the approval of personnel serving as members of the board of the authorized government body; 3) in accordance with the regulatory legal acts in force in the Republic of Tajikistan on labor compensation, shall approve staffing tables and spending budgets for the maintenance of tax authorities and other enterprises, organizations, and subdivisions under the authority of the authorized government body which are registered with financial authorities, with the exception of tax police units; 4) shall determine the functional responsibilities of his deputies; shall approve Regulations on administrations, independent departments, and other subdivisions of the authorized government body, with the exception of tax police units; and shall issue orders, directives, instructions, and methodological recommendations in accordance with the established procedure; 5) shall appoint and dismiss the first directors of territorial tax authorities; 6) shall determine a list of positions of employees of tax authorities, other enterprises and organizations under the authority of the authorized government body, with the exception of tax police units, who are appointed and dismissed by the first director of the authorized government body and directors of territorial tax authorities; 7) shall assign class ranks up through tax authority senior advisor at grade I and special ranks from major through colonel in the tax police; 8) shall present to the President of the Republic of Tajikistan a petition regarding the assignment of special ranks in the tax police senior officer corps and the class ranks of tax authority general advisor and senior advisor; 9) shall overturn orders, instructions, and directives issued by the directors of lower-level tax authorities and tax police units that contradict this Code and other legislation of the Republic of Tajikistan; 10) in accordance with the legislation in force shall present to government bodies; officials of enterprises, institutions, and organizations, regardless of their form of ownership; and to public associations representations and proposals regarding the elimination of circumstances that contribute to tax crimes and offenses, the consideration of which shall be compulsory; 11) shall perform other functions established by regulatory legal acts that are in force. Article 112. Financing and Material and Technical Support for Tax Authorities and Tax Police Units 1. The financing of expenditures of tax authorities and tax police units shall be provided out of the republican budget. 2. The procedure and norms for material and technical support provided to tax authorities and tax police units shall be established by the Republic of Tajikistan government. 3. The property of tax authorities and tax police units shall be under state ownership. Said property shall not be subject to privatization. Article 113. Tax Authority Employee 1. Persons who meet the qualification requirements for holding the relevant positions, as determined by the authorized government body following the established procedure, shall be appointed to positions as employees of tax authorities at all levels. 2. A tax authority employee shall be assigned a class rank following the established procedure. 3. Class ranks of tax authority employees, a regulation on the procedure for assigning these ranks, and the amount of supplemental payments for class ranks shall be determined by the Majlisi Namoyandagon of the Majlisi Oli of the Republic of Tajikistan. 4. Tax authority employees shall be provided with uniforms, the design and standards for the issuance of which shall be established by the Republic of Tajikistan government. 5. Tax authority employees shall be issued official identification as confirmation of their authorities, the design of which shall be established by the authorized government body. Article 114. Service in Tax Authorities 1. Service in tax authorities shall be regulated by the legislation of the Republic of Tajikistan and this Code. 2. Tax authority employees shall undergo certification following the procedure established by regulatory legal acts. 3. Tax authority employees shall be prohibited from performing other paid work at a another job in addition to their principal job (other than scientific, creative, and teaching work), and from engaging in entrepreneurial activity. Article 115. Relations between Tax Authorities and Tax Police Units and Government Bodies 1. Tax authorities and tax police units shall carry out their lawful duties independently of central and local executive government bodies and law enforcement, financial, and other government bodies, and shall cooperate with these bodies. 2. Government bodies shall be required to provide assistance and furnish information at the request of tax authorities and tax police units with the aim of ensuring fulfillment of the tax legislation and monitoring the payment of taxes. These bodies shall be prohibited from interfering in the activities of tax authorities and tax police units except as otherwise established by the legislation. 3. Customs authorities and agencies operating under the Social Protection Fund of the Republic of Tajikistan government shall be required to regularly provide tax authorities with information available to them which is necessary for fulfillment of the tax legislation, following the established procedure. Article 116. Transfer of Authorities by a Director to Other Persons The director of a tax authority may transfer to a tax authority official authorities or responsibilities entrusted to him or assigned to him by the legislation, with the exception of authorities specified under item 2 of Article 120 of this Code. Article 117. Annual Reports 1. Within six months of the end of each financial year, the authorized government body shall provide for the publication of a report on the operation of the tax system of the Republic of Tajikistan in the public print media. 2. This report must contain the following information: 1) the amount of taxes collected by tax authorities, with a breakdown by the type of taxes collected and the region (city) tax inspectorates at which they were paid (collected); 2) the amount of tax debt (arrears), with a breakdown in accordance with subitem 1 of this item; 3) expenses incurred by tax authorities in the process of collecting taxes; 4) statistical data on tax concessions that were granted and extensions on arrears, including those granted in the course of the financial reporting year; 5) a description of achievements and deficiencies in the operation of the tax system; 6) a list of the last names and first names of individuals and the names of legal entities with tax assessed but still unpaid in an amount in excess of 5,000 times the minimum monthly wage, with the amount of the arrears indicated as well.
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