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TAX CODE OF THE REPUBLIC OF TAJIKISTAN SECTION VII. VALUE-ADDED TAX CHAPTER 33. ADMINISTRATIVE AND FINAL PROVISIONS Article 234. Submission of Returns and
Payment of the Value-Added Tax 1) to submit a value-added tax return for each reporting period to the appropriate tax authority; 2) to pay tax to the budget for each reporting period no later than the deadline established for the submission of the VAT return. 2. Except as otherwise provided under this section, a value-added tax return shall be submitted for each reporting period not later than the 15th of the month following the reporting period. Third copies of VAT invoices written up by the given taxpayer during the reporting period, and copies of VAT invoices received by the given taxpayer for goods (work, services) purchased during the reporting period, shall be submitted at the same time as the return. 3. When registration is performed retroactively, that is, when registration is back-dated, in accordance with subitem 3) of item 3 of Article 204 of this Code, a taxpayer shall be required to pay the VAT on taxable transactions effected from the moment the registration enters into force, and shall have the right to a crediting of taxes paid following the procedure established for taxpayers. In addition, the relevant transactions must be recorded in the first return submitted by the taxpayer, and such transactions shall be treated as having taken place during the month for which the return is being filed. In this case the taxpayer shall have the right to present VAT invoices for transactions that are recorded in the return. 4. Items 1 and 2 of this article shall not apply to a person who is a taxpayer only with respect to the importation of goods in accordance with item 3 of Article 201 of this Code. 5. Except as otherwise established by this Code, VAT on taxable imports shall be assessed and collected by customs authorities in accordance with this Code and the customs legislation of the Republic of Tajikistan following the procedure provided for the payment of customs charges. Article 235. Reporting (Tax) Period for the Value-Added Tax The reporting (tax) period for the value-added tax shall be a calendar month. Article 236. Transactions with the Budget in the Event That the Amount of Tax to be Credited Exceeds the Amount of Tax Assessed for a Reporting Period 1. In the case of a taxpayer at least 70 percent of whose taxable turnover for a reporting period is subject to taxation at the zero rate, the amount of tax to be applied as a credit in excess of the amount of tax assessed for the reporting period shall be refunded from the respective budget by a financial authority, in conjunction with the tax authority, within 30 calendar days of the moment the tax authority receives a request from the taxpayer for a refund of said excess, which has been submitted by a payer of the value-added tax following the form established by the authorized government body. A refund of tax to be applied as a credit in excess of the amount of tax assessed for the reporting period shall be carried out on the basis of: 1) the value-added tax return for the tax period, submitted according to the established procedure; 2) documents required for confirmation of exports of goods in accordance with Article 215 of this Code; 3) a finding by a tax authority on the validity of the value-added tax amounts for which a refund has been requested. 2. Value-added tax shall be refunded by carrying out the following sequence of actions: 1) crediting the value-added tax against outstanding debt owed by a payer of the value-added tax on other taxes, including debt owed on the value-added tax for previous tax periods; 2) applying a credit against the value-added tax payable for imports of goods; 3) transferring the money remaining after the actions specified under subitems 1) and 2) of this item have been carried out to the bank account of the payer of the value-added tax. 3. With respect to other taxpayers not covered by item 1 of this article, the amount of tax to be applied as a credit in excess of the amount assessed for the tax period shall be carried over to the six following reporting periods and shall be credited against tax obligations for these periods, and also against debt owed by the payer of the value-added tax on other taxes, including the value-added tax, for previous tax periods. Any balance remaining from the excess shall be refunded from the budget within 30 days of the end of this six-month period. 4. In all cases in which a tax authority discovers that certain amounts were refunded to a taxpayer in error, the tax authority may demand the return of these funds following the procedure established for the collection of taxes. 5. The procedure for refunding taxes to be applied as a credit in excess of the tax amount assessed for a reporting period shall be established by the Republic of Tajikistan government, taking into account the provisions of this article. Article 237. Refund of Value-Added Tax Paid on Goods (Work, Services) Purchased at the Expense of Proceeds from a Grant or Credit (Loan) 1. A refund of value-added tax paid to suppliers of goods (work, services) purchased at the expense of proceeds from a grant or credit (loan) shall be effected from the respective budget by a financial authority, in conjunction with a tax authority, within 30 calendar days of the moment a tax authority receives a request from a grant recipient (credit recipient) for a VAT refund, if the following conditions are met simultaneously: 1) the grant or credit (loan), the proceeds from which are being used (or an amount up to the proceeds from which is being used) to purchase goods (work, services), has been provided through foreign states, governments of foreign states, or international organizations; 2) the goods (work, services) are being purchased exclusively for the purposes for which the grant or credit (loan) was provided; 3) the delivery of goods, the performance of work, or the provision of services is being carried out in accordance with an agreement (contract) concluded with the grant recipient or credit recipient, or with a responsible party designated by the grant recipient or credit recipient for the fulfillment of the objectives of the grant or credit (loan). 2. A refund of the value-added tax in accordance with this article shall be provided to the grant recipient or credit recipient following the procedure provided for under item 2 of Article 236 of this Code, on the basis of documents confirming payment of the value-added tax out of the proceeds from the grant or credit (loan). A list of documents confirming payment of the value-added tax out of the proceeds from a grant or credit (loan) shall be established by the authorized government body. 3. The procedure for refunding the value-added tax paid on goods (work, services) purchased at the expense of (up to the amount of) proceeds from a grant or credit (loan), taking into account the provisions of this article, shall be established by the Republic of Tajikistan government. Article 238. Refund of Value-Added Tax to Diplomatic, Consular, and Equivalent Representative Offices, as well as Members of their Staff Accredited in the Republic of Tajikistan 1. A refund of value-added tax shall be provided to diplomatic, consular, and equivalent representative offices, as well as members of their staff accredited in the Republic of Tajikistan, on the condition that such a refund is provided for on a reciprocal basis by international treaties to which the Republic of Tajikistan is a party. Value-added tax paid by diplomatic, consular, and equivalent representative offices to suppliers on goods (work, services) intended for official use by diplomatic, consular, and equivalent representative offices, and also for the personal use of diplomatic, administrative-technical, and service personnel of these representative offices, including family members residing with them, shall be refundable. 2. A refund of value-added tax to diplomatic, consular, and equivalent representative offices, as well as members of their staff accredited in the Republic of Tajikistan, shall be effected on the basis of combined statements (registers) prepared by these diplomatic, consular, and equivalent representative offices, and certified copies of documents (invoices, receipts, etc.) confirming the fact that the value-added tax has been paid. Combined statements (registers) shall be filled out following the form established by the authorized government body and shall be submitted by diplomatic, consular, and equivalent representative offices to the Republic of Tajikistan Ministry of Foreign Affairs for confirmation of the exchange of notes regarding observance of the principle of reciprocity in granting concessions on indirect taxes (the value-added tax and excise tax) in accordance with the provisions of an international treaty. Following confirmation, the combined statements (registers) shall be transferred to a tax authority identified by the authorized government body so that the refund can be made. If the value-added tax amounts are not identified under a separate line in documents attached to combined statements (registers), a tax refund may be allowed only if confirmation is provided from the supplier of the goods (work, services) that the value-added tax was included in the invoice. 3. A refund of value-added tax to diplomatic, consular, and equivalent representative offices, as well as members of their staff accredited in the Republic of Tajikistan, shall be provided from the respective budget by a financial authority within 30 calendar days of the receipt of combined statements (registers) by the authorized government body from the Republic of Tajikistan Ministry of Foreign Affairs. The value-added tax amounts to be refunded from the budget shall be transferred to the appropriate accounts of diplomatic, consular, and equivalent representative offices. 4. The procedure for refunding the value-added
tax to diplomatic, consular, and equivalent representative
offices, as well as members of their staff accredited in the
Republic of Tajikistan, shall be determined by the Republic
of Tajikistan government taking into account the provisions
of this article.
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