TAX CODE OF THE REPUBLIC OF TAJIKISTAN

PART II. SPECIAL PART

SECTION VII. VALUE-ADDED TAX
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CHAPTER 30. TRANSACTIONS SUBJECT TO TAXATION AT THE ZERO RATE

Article 214. Taxation of Exports of Goods

1. Exports of goods, other than raw cotton, cotton fiber, and primary aluminum, shall be subject to the value-added tax at the zero rate.

2. In the event of a failure to provide confirmation of the export of goods in accordance with Article 215 of this Code within 30 calendar days from the date of the notation made by the customs authority that released the goods under the export regime, or in the event of the export of goods under the export via electric power lines regime or using the incomplete periodic declaration procedure, from the date of the notation made by the customs authority that performed the customs processing, deliveries of said goods shall be subject to the value-added tax at a positive rate indicated in item 1 of Article 224 of this Code.

Article 215. Confirmation of the Export of Goods

1. Documents confirming the export of goods shall include:

1) an agreement (contract) for the delivery of exported goods;

2) a freight customs declaration bearing notations made by the customs authority that released the goods under the export regime, or in the event of the export of goods under the export via electric power lines regime or using the incomplete periodic declaration procedure, a complete customs declaration bearing notations made by the customs authority that performed the customs processing;

3) copies of shipping documents bearing the notation of a customs authority located at a point of entry on the customs frontier of the Republic of Tajikistan.

In the event of the export of goods under the export via electric power lines regime, an acceptance certificate for the goods shall also be presented.

2. Documents confirming the export of goods to members states of the Commonwealth of Independent States, which share a common border with the Republic of Tajikistan, shall include the documents referred to under item 1 of this article, as well as a copy of a freight customs declaration prepared in the country of import of the goods being exported from the customs territory of the Republic of Tajikistan under the export regime.

In accordance with an international treaty, the authorized government body may establish a different procedure for confirmation of exports of goods to members states of the Commonwealth of Independent States.

3. In the event of the further export of goods that were previously exported outside the customs territory of the Republic of Tajikistan under the processing outside the customs territory regime, or products of their processing, confirmation of the export shall be performed in accordance with items 1 and 2 of this article, and also on the basis of the following documents:

1) a freight customs declaration, in accordance with which the processing regime is replaced with the export regime;

2) a freight customs declaration prepared under the processing of goods outside the customs territory regime;

3) a copy of a freight customs declaration prepared for the importation of goods onto the territory of a foreign state under the processing of goods on the customs territory regime (processing of goods under customs control), certified by the customs authority that performed the customs processing;

4) a copy of a freight customs declaration prepared under the export regime when goods or products of their processing are exported from the territory of the state in which they were processed, and certified by the customs authority that performed the customs processing.

4. Upon presentation of documents confirming the export of goods to the tax authority with which a taxpayer is registered, within 180 calendar days of the date of the notation by the customs authority referred to in subitem 2) of item 1 of this article, a taxpayer shall have the right to obtain a refund of the tax assessed in accordance with item 2 of Article 214 of this Code. Otherwise, a taxpayer shall not have the right to a refund of the tax assessed in accordance with item 2 of Article 214 of this Code.

5. A regulation on the procedure and deadlines for confirmation of the export of goods, taking into account the requirements of this article, shall be approved by the Republic of Tajikistan government based on a representation from the authorized government body.

Article 216. Deliveries of Gold, Precious Metals and Stones to the National Bank of Tajikistan and the State Valuables Repository under the Republic of Tajikistan Ministry of Finance

Deliveries of gold, silver, platinum, palladium (rhodium, iridium, ruthenium, osmium) to the National Bank of Tajikistan, as well as deliveries of gold, silver, platinum, palladium (rhodium, iridium, ruthenium, osmium), natural (cut and uncut) diamonds, sapphires, emeralds, rubies, alexandrites, pearls, and spinel to the Republic of Tajikistan Ministry of Finance for the State Valuables Repository shall be taxed at the zero rate.

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