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TAX CODE OF THE REPUBLIC OF TAJIKISTAN SECTION VII. VALUE-ADDED TAX CHAPTER 26. TAXPAYERS Article 201. Taxpayers 1. A person who is registered or required to register as a payer of the VAT shall be a payer of the VAT. 2. A registered person shall become a payer of the VAT from the moment the registration enters into force. An unregistered person who is required to file an application for registration shall be a payer of the VAT from the beginning of the reporting period following the period in which the obligation to file an application for registration takes effect. 3. In addition to persons who are payers of the VAT in accordance with item 1 of this article, all persons who are engaged in the taxable importation of goods into the Republic of Tajikistan shall be considered payers of the VAT with respect to such imports. 4. A resident person who performs work or provides services that are subject to taxation in accordance with Article 220 of this Code, without registering for VAT purposes, shall be a payer of the VAT with respect to such goods or services. 5. Joint commercial activity performed by two or more persons, without the establishment of a legal entity, on the basis of a joint operating agreement in accordance with the Civil Code of the Republic of Tajikistan or without a written agreement, as a result of which the volume of taxable transactions during the preceding period of not more than 12 consecutive (one after the other) full calendar months exceeded the minimum level established under item 1 of Article 202 of this Code, shall be subject to registration for VAT purposes. One of the persons participating in such activity shall be subject to registration as a payer of the VAT with respect to transactions carried out in the course of the joint operations with the tax authority serving the area in which the joint activity is performed. 6. The performance of joint commercial activity without the establishment of a legal entity shall be subject to registration for VAT purposes regardless of the volume of taxable transactions if at least one of the participants in the joint operations is a payer of the VAT. In this case one of the persons who are payers of the VAT shall be subject to registration as a payer of the VAT with respect to transactions carried out in the course of the joint operations with the tax authority at which its original (principal) registration for the VAT took place. Article 202. Requirement to File an Application for Registration 1. A person who is engaged in commercial activity and whose volume of taxable transactions in the preceding period of not more than 12 consecutive (one after the other) full calendar months exceeded 48,000 somoni shall be required to file an application for registration for VAT purposes with the tax authority with which it is registered in accordance with Articles 45 and 46 of this Code, except as otherwise provided by this Code or other acts of the tax legislation, no later than 30 days after the end of this period. 2. For the purposes of this article, the delivery of goods, the performance of work, and the provision of services by a nonresident shall be taken into account when determining the total value of taxable transactions only if they are performed through a permanent establishment of the nonresident in the Republic of Tajikistan. 3. A legal successor of a taxpayer who is carrying on the taxpayer's business shall be required to file an application for registration for purposes of the value-added tax within 30 days after assuming the rights of legal successor. Article 203. Voluntary Registration A person who is not required to register for VAT purposes may voluntarily file an application with tax authorities for such registration. An individual who is not engaged in commercial activity may not register as a payer of the VAT. Article 204. Registration 1. A person filing an application for registration for VAT purposes shall be required to do so following the procedure and form established by the authorized government body. 2. When a person engaged in taxable transactions files an application for registration for VAT purposes, the tax authority shall be required to enter said person in the register of VAT payers and issue a certificate of registration for the value-added tax within 10 days of the date the application is filed, indicating in the certificate the taxpayer's full name (or last name and first name) and other relevant information about the taxpayer, the certificate's date of issue, the date on which the registration enters into force, and the taxpayer identification number. The form used for the certificate of registration for the value-added tax shall be a registered high-security form and shall be issued to a taxpayer free of charge. The certificate of registration for the value-added tax shall be kept on file with the payer of the value-added tax and in the event of the cancellation of registration for VAT purposes it shall be returned to the appropriate tax authority within 10 days of the date the cancellation of registration for VAT purposes enters into force. The form of the certificate and the procedure for the issuance and revocation of a certificate of registration for the value-added tax shall be established by the authorized government body. 3. Registration shall enter into force on one of the following dates, whichever occurs first: 1) in the case of mandatory registration, on the first day of the reporting period following the month in which the obligation to file an application for registration arises; 2) in the event of voluntary registration, on the first day of the reporting period following the month in which the application for registration is filed; 3) on the date indicated by a taxpayer in an application for registration; 4) in the case of a legal successor, as of the date the rights of legal successor are assumed. 4. Tax authorities shall be required to open and maintain a register of payers of the VAT following the procedure established by the authorized government body, and it must contain detailed information about all persons who are registered for VAT purposes. The authorized government body shall maintain a national register of payers of the VAT for accounting and control purposes. 5. If a person is required to register for VAT purposes and has not filed an application for registration, tax authorities shall register the taxpayer at their own initiative and shall send the relevant documentation to the taxpayer. 6. As of the date the registration for VAT purposes enters into force, a person who has registered for VAT purposes shall be required to prepare VAT invoices for its own taxable transactions and to indicate its taxpayer identification number on all VAT invoices and on all returns and official letters sent to tax authorities. 7. At the request of a payer of the value-added tax, the authorized government body may treat its separate subdivisions as independent payers of the value-added tax. Article 205. Cancellation of Registration 1. A taxpayer may submit a request for cancellation of its registration for VAT purposes at any time after 24 months have passed since the entry into force of the most recent registration for VAT purposes if the total value of the taxpayer's taxable transactions over the 12 consecutive (one after the other) full calendar months preceding the filing of the request was not more than 48,000 somoni. Cancellation of registration for VAT purposes shall enter into force on the first day of the tax period following the period (month) in which the person filed the request with tax authorities for cancellation of registration. 2. In the event of the liquidation of a legal entity that is a payer of the value-added tax, this person shall be removed from registration for the value-added tax (that is, the cancellation of registration for VAT purposes with respect to this person shall enter into force) as of the day this person is removed from the state register of taxpayers. In the event of the death of an individual, cancellation of registration for VAT purposes with respect to this person shall enter into force as of the person's date of death as officially confirmed by the appropriate government body. 3. If a person's registration for VAT purposes is cancelled, tax authorities shall be required to remove the person's name (last name, first name) and other information about the person from the register of VAT payers and to take actions to remove this person from the national register of VAT payers, and also to revoke the certificate of registration for the value-added tax that was issued, following the procedure established by the authorized government body. 4. Cancellation of registration for VAT purposes in accordance with this Code shall be carried out following the procedure established by the authorized government body.
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