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TAX CODE OF THE REPUBLIC OF TAJIKISTAN SECTION VII. VALUE-ADDED TAX CHAPTER 27. OBJECTS OF TAXATION Article 206. Objects of Taxation 1. Objects of taxation with respect to the value-added tax shall be taxable transactions and taxable imports. 2. Taxable transactions shall be deliveries of goods, the performance of work, and the provision of services, other than deliveries of goods, the performance of work, and the provision of services that are exempt from the value-added tax, which are performed as part of a person's commercial activity, if they are considered to be performed on the territory of the Republic of Tajikistan in accordance with Articles 218 or 219 of this Code. Taxable transactions shall not include the provision of services or performance of work outside the Republic of Tajikistan in accordance with Article 219 of this Code. 3. If a taxpayer purchases goods (work, services) accompanied by payment of the VAT and receives (or has the right to receive) the corresponding amount as a credit, the use of said goods (work, services) or the results of the use of the goods (work, services) for noncommercial activity shall be considered a taxable transaction. 4. The delivery of goods, the performance of work, and the provision of services by a taxpayer for the taxpayer's own employees, including on an unrequited basis, shall be a taxable transaction. 5. The delivery of goods, the performance of work, and the provision of services, unless they are exempt from the VAT according to the provisions of this Code, by one separate subdivision for another separate subdivision of the same legal entity, which are independent payers of the value-added tax in accordance with item 7 of Article 204 of this Code, as well as the delivery of goods, the performance of work, and the provision of services to other outside persons, shall be taxable transactions. 6. Regardless of the other provisions of this article, the delivery of goods by a person who has purchased these goods as a result of a transaction subject to the VAT, but who did not have the right to a VAT credit in the purchase of these goods according to Article 226 of this Code, shall not be treated as a taxable transaction. If a credit was partially disallowed in the purchase of goods, the size of the taxable transaction shall be reduced in proportion to the amount of the credit that was disallowed. 7. The value of packaging (packing material) that is to be returned under the conditions and within the time periods specified in an agreement (contract) for the delivery of goods shall not be included in the taxable amount, with the exception of retail sales. Retail merchants may reduce the amount of taxable turnover by the amount indicated as paid by them as reimbursement for the return of packaging (packing material) by customers. 8. If the registration of a taxpayer is cancelled, goods remaining in the taxpayer's possession at the time of cancellation shall be treated as delivered as part of a taxable transaction performed at that moment. 9. In the case of the production of goods, performance of work, and provision of services using raw materials and supplies furnished by the customer, when the customer remains the owner of the raw materials, supplies, and products of their processing, the taxable transaction for the processor (producer, service provider) shall be the services (work) involved in the processing of the raw materials and supplies into goods (work, services). 10. Taxable imports shall be goods imported onto the territory of the Republic of Tajikistan (with the exception of those exempt from the value-added tax in accordance with Article 211 of this Code), which are supposed to be declared in accordance with the customs legislation of the Republic of Tajikistan. Article 207. Sale or Transfer of an Enterprise 1. The sale or transfer of an entire enterprise under a single transaction as a property complex or an independently operating subdivision of an enterprise by one VAT taxpayer to another VAT taxpayer shall not be considered a taxable transaction. 2. In the case referred to under item 1 of this article, the buyer or recipient shall assume the rights and responsibilities of the seller, as set forth in this section, which are associated with the enterprise or the independently operating subdivision of an enterprise that has been sold or transferred. 3. This article shall apply only in the
event that the selling (transferring) and receiving parties
provide written notification to tax authorities of the decision
to apply the provisions of this article no later than 30 calendar
days after the sale (transfer).
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