TAX CODE OF THE REPUBLIC OF TAJIKISTAN

PART I. GENERAL PART

SECTION III. STATUS AND STRUCTURE OF TAX AUTHORITIES AND TAX POLICE UNITS OF THE REPUBLIC OF TAJIKISTAN
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CHAPTER 16. LEGAL AND SOCIAL PROTECTION FOR EMPLOYEES OF TAX AUTHORITIES AND TAX POLICE UNITS

Article 131. Legal Protection for Employees of Tax Authorities and Tax Police Units

1. Employees of tax authorities and tax police units shall be representatives of the government and shall be under the protection of the government. Lawful requests made by them within the scope of their authority shall be binding upon citizens and officials.

2. Interference in the ability of employees of a tax authority or a tax police unit to perform their official duties, insults to their honor and dignity, threats, resistance, violence, or attempts to harm their life, health, and property in connection with the performance of their official activities, shall result in liability provided for by the legislation of the Republic of Tajikistan.

3. Protection of the life, health, honor, dignity, and property of family members of employees of tax authorities and tax police units from criminal harm in connection with the performance by the latter of their official duties shall be provided for by this Code and other legislative and/or regulatory acts of the Republic of Tajikistan.

Article 132. Material, Social, and Personal Security for Employees of Tax Authorities and Tax Police Units and Their Family Members

1. The state shall guarantee social protection for employees of tax authorities and tax police units.

2. Material, social, and personal security for employees of tax authorities and their family members shall be provided under the conditions and following the procedure and in the amounts established by the legislation of the Republic of Tajikistan on civil service for civil service employees.

3. The types and amount of material security, including the types and amount of monetary allowances, for employees of tax authorities and tax police units shall be established by the Republic of Tajikistan government.

4. Legal and social protection for tax police employees shall be provided under the conditions and following the procedure and in the amounts established by the legislation of the Republic of Tajikistan on the police.

5. Pension security (determination of the size of the pension paid to employees who have been discharged from service in connection with reaching retirement age, illness, or length of service) for employees of tax police units and their families shall be provided in accordance with the norms and following the procedure established by the Republic of Tajikistan Law "On Pension Security for Military Personnel."

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