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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 15. TAX POLICE UNITS Article 124. Tax Police Units The tax police shall be a law enforcement unit of the authorized government body and its purpose shall be to increase the effectiveness of efforts to prevent tax offenses with the aim of ensuring the payment of taxes to the budget in full and in a timely manner. Article 125. Structure of Tax Police Units 1. Tax police units of the authorized government body shall consist of the Main Tax Police Administration of the authorized government body; tax police administrations of Gorno-Badakhshan Autonomous Oblast, the oblasts, and the city of Dushanbe; the tax police administration for the transportation sector; and tax police offices in the Republic's cities and regions. The Main Tax Police Administration shall be subordinate to the authorized government body, and territorial tax police units shall be subordinate to higher-level tax police units. 2. The Main Tax Police Administration and its territorial units shall be legal entities, they shall have official seals bearing an image of the State Seal of the Republic of Tajikistan and stamps in the official language, and independent balance sheets, and they shall be serviced from a single treasury account of the Republic of Tajikistan Ministry of Finance. 3. The Main Tax Police Administration of the authorized government body shall be headed by a chief, who shall serve simultaneously as a deputy director of the authorized government body. 4. A certification commission shall be established within the Main Tax Police Administration, the composition of which shall be determined by the chief of the Main Tax Police Administration on the basis of a regulation approved by the Republic of Tajikistan government. Article 126. Authorities of the Chief of the Main Tax Police Administration The chief of the Main Tax Police Administration of the authorized government body: 1) shall organize the activities of tax police units at all levels and shall bear liability for the fulfillment of all tasks and responsibilities assigned to them; 2) shall submit proposals regarding the appointment and dismissal of his first deputy and deputies to the board of the authorized government body, and shall determine their functional responsibilities; 3) shall appoint and dismiss heads of administrations, departments, and other units, as well as other employees of the Main Tax Police Administration; heads of the tax police administrations of Gorno-Badakhshan Autonomous Oblast, the oblasts, and the city of Dushanbe, and the tax police administration for the transportation sector; and heads of tax police offices in the Republic's cities and regions; 4) in accordance with regulatory legal acts of the Republic of Tajikistan on labor compensation, shall approve staffing tables and spending budgets for the maintenance of tax police units, which shall be registered with financial authorities; 5) shall approve regulations of administrations and departments of the Main Tax Police Administration and territorial tax police units, and shall issue orders and approve instructions and methodological recommendations; 6) shall determine a list of positions of tax police employees who are to be appointed and dismissed by heads of territorial tax police units; 7) shall assign special ranks up through the rank of tax police captain; 8) shall overturn orders, instructions, and directives of heads of lower-level tax police units that contradict this Code; 9) shall exercise other authorities as established by the legislation. Article 127. Main Tasks of Tax Police Units 1. The main tasks of tax police units shall be: 1) to identify, prevent, and suppress tax crimes and offenses that fall under the jurisdiction of tax police units, including crimes by tax authority and tax police officials; 2) to ensure the safe operation of tax authorities and tax police units and to protect their employees from unlawful interference in the performance of their official duties. 2. Tax police units shall inform the appropriate law enforcement authorities of other economic offenses and other types of violations discovered in the performance of their main tasks. Article 128. Rights of Tax Police Units 1. Except as otherwise provided by this Code, the tax police shall be granted the right to do the following in the performance of the tasks assigned to it: 1) to participate in tax audits at the written request of the first director of a tax authority; to carry out court decisions calling for the attachment of property; 2) to inspect identification documents of citizens and officials if there are sufficient grounds to suspect them of violating the tax legislation; 3) to utilize means of communication and vehicles belonging to enterprises, institutions, and organizations, or public associations (except means of communication and vehicles of diplomatic missions, consular and other institutions of foreign states, international organizations, and private owners) in urgent situations in order to prevent tax crimes, and to pursue and detain persons who have committed tax crimes or who are suspected of doing so. In these cases tax police units shall provide restitution to the owners of means of communication and vehicles for losses and expenses incurred by them; 4) to carry out administrative detention in the event of a violation of tax legislation in accordance with the legislation of the Republic of Tajikistan; 5) if there are sufficient grounds pointing to evidence of a crime related to a tax offense, to petition the first director of a tax authority to conduct a tax audit in conjunction with specialists from the given tax authority or a higher-level tax authority. Such a joint audit shall be carried out on the basis of a written instruction from the first director of the respective tax authority. A tax audit report shall be prepared based on the results of the joint tax audit, and the appropriate decision shall be adopted by the tax authority on the basis of this report. Based on the results of this decision and the tax audit report, a tax police unit shall adopt one of the following decisions within the established time period: - in the event that tax offenses are discovered which contain elements of a crime, the decision shall be made to take the relevant steps to initiate criminal proceedings; - in the event that tax offenses are discovered which do not contain elements of a crime, the decision shall be made to refrain from initiating criminal proceedings and to transfer (forward) the audit materials to the tax authority with which the taxpayer is registered so that it can take measures provided for by this Code; 6) to maintain a record of persons, objects, and facts that fall within the scope of authority of the tax police; 7) to store, carry, and use service weapons, and apply special means and physical force, in accordance with the Republic of Tajikistan Law "On the Police"; 8) to carry out operational investigative measures and engage in inquiries and preliminary investigations for the purpose of identifying and investigating, preventing, and suppressing tax crimes and offenses, as well as ensuring the safe operation of tax authorities, in accordance with the legislation of the Republic of Tajikistan. 2. The procedure for exercising the rights of tax police units shall be established by the chief of the Main Tax Police Administration in accordance with the legislation of the Republic of Tajikistan. Article 129. Responsibilities of Tax Police Units In accordance with the tasks assigned to it, the tax police: 1) shall receive and register statements, reports, and other information on tax crimes and offenses and shall carry out their verification following the established procedure; 2) shall ensure the safe operation of tax authorities, protect their employees in the performance of their official duties, and ensure the safety of its own personnel; 3) shall carry out court decisions calling for the attachment of property, other court decisions, and written instructions from prosecutors and investigators regarding the performance of actions provided for by law involving cases of violation of the tax legislation, within the scope of its authority; 4) shall provide assistance to prosecutor's offices, agencies of the Ministry of Internal Affairs, security agencies, and other government bodies in identifying other offenses; 5) shall protect state and official secrets, including tax secrets; 6) shall carry out operational investigative measures and shall engage in inquiries and preliminary investigations for the purpose of identifying and investigating tax crimes and offenses; 7) shall identify and suppress crimes and other offenses related to nonpayment of taxes, the concealment or underreporting of profit (income), the concealment of objects of taxation by individuals and legal entities, as well as other ways of avoiding the payment of taxes, and other crimes and offenses that cause harm to the state as a result of nonpayment of taxes. Article 130. Service in Tax Police Units 1. Citizens of the Republic of Tajikistan who are no younger than 20 years of age and no older than 35 years of age, who have performed active military service and meet the qualifications requirements established by the authorized government body, shall be accepted for service in the tax police. The maximum age indicated in this item shall not apply to the appointment of persons to serve in management positions within the tax police. A person who has been convicted of a crime may not be accepted for service in the tax police. 2. A tax police employee shall be assigned a special rank following the established procedure. Tax police employees shall take an oath. The text of the oath and the procedure for taking the oath shall be established by the Republic of Tajikistan government. 3. Persons in the military reserves who are appointed to certified personnel positions in the tax police shall be removed from the reserve rolls following the established procedure and shall be entered in the special register of tax police units. 4. The procedure for serving in tax police units shall be governed by the Regulation on Service in Tax Police Units approved by the Republic of Tajikistan government. 5. A supplemental payment shall be established in addition to the regular salary for service in mountain regions and areas with harsh climatic conditions in accordance with the legislation of the Republic of Tajikistan. 6. When military personnel, members of the rank-and-file and command staff of internal affairs authorities, security, and other law enforcement authorities who have military or special ranks, or class ranks, are transferred to tax police units, their length of service at their previous place of employment shall count toward their length of service for the purpose of awarding special ranks, pensions, and supplemental payments for length of service. 7. A common number of working hours shall be established for tax police employees in accordance with the legislation of the Republic of Tajikistan. When necessary, in accordance with the legislation of the Republic of Tajikistan, tax police employees may be required to work overtime, as well as at night and on weekends and holidays. 8. Tax police employees shall be granted
regular annual and additional paid leave, as well as other
types of leave in accordance with the Regulation on Service
in Tax Police Units.
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