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TAX CODE OF THE REPUBLIC OF TAJIKISTAN SECTION VIII. EXCISES CHAPTER 34. EXCISES Article 239. The Concept of Excises (Excise Tax) 1. An excise (excise tax) shall be an indirect
tax that is included in the selling price of excisable goods. Article 240. Taxpayers 1. Except as otherwise provided under this section, payers of excise taxes shall be all individuals and legal entities engaged in the production of excisable goods on the territory of the Republic of Tajikistan and/or the importation of excisable goods. 2. In the case of excisable goods produced on the territory of the Republic of Tajikistan from raw materials supplied by the customer (customer-supplied raw materials), the payer of excise taxes shall be the manufacturer, who shall be required to transfer to the customer the excisable goods (finished products) produced from the customer's raw materials at a selling price that includes the excise tax in accordance with this Code, as if the customer-supplied raw materials belonged to the manufacturer. 3. Payers of excise taxes shall also be persons: 1) who are engaged in the delivery (transfer) of confiscated, unclaimed excisable goods, as well as excisable goods that have been bequeathed to the state and transferred to the state on an unrequited basis on the territory of the Republic of Tajikistan; 2) who are responsible for the damage or loss of excisable goods. 4. Taking into account the provisions of this article, nonresident legal entities and their separate subdivisions shall also be payers of excise taxes. Article 241. Object of Taxation The following taxable transactions shall be the object of taxation: 1) in the case of excisable goods produced on the territory of the Republic of Tajikistan, the release of excisable goods outside the production premises (workshop) shall be a taxable transaction, including: a) the delivery of excisable goods, other than deliveries for export; b) the transfer of excisable goods for processing on the basis of customer-supplied raw materials; c) the delivery (transfer) of excisable goods that are the product of processing of customer-supplied raw materials and supplies, including excisable customer-supplied raw materials and supplies; d) the contribution of excisable goods to the statutory fund (authorized capital); e) the use of excisable goods when making payments in kind; f) the shipment (release) of excisable goods by a manufacturer to its separate subdivisions; g) the use by a manufacturer of excisable goods it has produced for its own production needs; 2) in the case of imports, the importation of excisable goods onto the territory of the Republic of Tajikistan in accordance with the customs legislation shall be a taxable transaction; 3) the delivery (transfer) of confiscated and/or unclaimed excisable goods, excisable goods bequeathed to the state, and excisable goods transferred to the state on an unrequited basis; 4) the damage or loss of excisable goods. Article 242. Calculation of the Excise Tax and the Amount of a Taxable Transaction 1. Items 2-4 of this article shall apply in cases in which calculation of the excise tax is based on the value of excisable goods and the excise tax rate, expressed as a percentage of the value (ad valorem rate). When the ad valorem excise tax rate is applied, the excise tax shall be calculated by multiplying the value of the excisable goods in accordance with items 2-4 of this article by the established ad valorem rate. In other cases, the excise tax shall be calculated by multiplying the excise tax rate, expressed as a fixed amount (specific rate) per unit of measure of the goods in physical terms, by the appropriate number of units of excisable goods in physical terms. 2. In the case of excisable goods produced on the territory of the Republic of Tajikistan, the amount of a taxable transaction shall be determined on the basis of the remuneration received or receivable by a taxpayer from a customer or other person, with the exception of the value-added tax and excise tax amount, as well as the retail sales tax, but in an amount that is not less than the market price (less the VAT and excise tax, as well as the retail sales tax). In the case of excisable goods that a taxpayer sells on a retail basis, the amount of a taxable transaction shall be determined on the basis of the market price (less the VAT and excise tax, as well as the retail sales tax). 3. In the case of imports, the amount of a taxable transaction shall be the customs value of the excisable goods, determined in accordance with the customs legislation of the Republic of Tajikistan (but in an amount that is not less than the market price, less the VAT and excise tax), plus the amount of duties and taxes payable at the time of importation of the goods into the Republic of Tajikistan, with the exception of the value-added tax and excise tax. 4. The price of packaging, with the exception of packaging that is returned, shall be taken into account when determining the amount of a taxable transaction. Article 243. Time That a Taxable Transaction Is Performed 1. Except as otherwise provided under this article, in the case of excisable goods produced on the territory of the Republic of Tajikistan, a taxable transaction shall take place at the time goods are released outside the production premises, including the manufacturer's delivery of excisable goods it has produced through a network of its own separate subdivisions, and when excisable goods produced from customer-supplied raw materials are transferred to a contractor (processor). When excisable goods are manufactured from customer-supplied goods, the date on which a transaction is performed shall be the day on which the manufactured excisable goods are transferred to the customer or a person specified by the customer. 2. When excisable goods are used for one's own production needs, the date on which a transaction is performed shall be the day on which said goods are transferred for this use. 3. In the case of damage to excisable products, the date on which a transaction is performed shall be the day on which a certificate is prepared regarding the write-off of the damaged excisable products or the day on which a decision is made regarding their further use in the production process. In the case of the loss of excisable goods, the date on which a transaction is performed shall be the day on which the loss of the excisable goods occurred. 4. In the case of the importation of excisable goods, a taxable transaction shall take place at the time the importation is completed pursuant to the customs legislation. Article 244. Exemption 1. The following shall be exempt from the payment of excise tax: 1) alcoholic beverages produced by an individual and used for the individual's own consumption based on a list and within the limits established by the Republic of Tajikistan government; 2) the importation of one liter of alcoholic beverages or one carton (200 units) of cigarettes by an individual for his own consumption, and also for persons entering the Republic of Tajikistan by motor vehicle, the contents of the fuel tank; 3) goods in transit across the territory of the Republic of Tajikistan; 4) the temporary importation of goods onto the territory of the Republic of Tajikistan, with the exception of goods intended for re-export; 5) imported goods intended for re-export, which are guaranteed by security following the procedure provided for by the customs legislation; 6) excisable goods, other than alcohol and tobacco products, imported as humanitarian assistance, as well as those imported for the purpose of their unrequited transfer to charitable organizations to aid in dealing with the aftereffects of natural disasters, accidents, and catastrophes, and for unrequited transfer to government bodies of the Republic of Tajikistan; 7) exports of excisable goods, if such exports meet the requirements established under Article 245 of this Code. 2. The excise tax exemptions specified under subitems 3)-6) of item 1 of this article shall apply only in cases in which the conditions are met for exemption from customs duty under the respective regimes in accordance with the customs legislation of the Republic of Tajikistan. In these cases, if for the purposes of collecting customs duty imports fall under the customs duty refund regime or if the payment of customs duty is required in the event of a violation of the exemption conditions, the same regime shall apply to the collection of excise tax. Article 245. Confirmation of the Export of Excisable Goods 1. When excisable goods are delivered for export, the following documents must be submitted by the taxpayer to the tax authority with which the taxpayer is registered for confirmation of the validity of the exemption in accordance with Article 244 of this Code, within 30 calendar days of the date of the notation made by the customs authority that released the excisable goods under the export regime: 1) the agreement (contract) for delivery of the excisable goods being exported; 2) the freight customs declaration or a copy thereof, certified by a customs authority, with notations by the customs authority that released the excisable goods under the export regime, and in the case of the export of excisable goods under the export via the main pipeline system regime or application of the incomplete periodic declaration procedure, a complete freight customs declaration with notations by the customs authority that performed the customs processing; 3) copies of shipping documents with the notation of the customs authority located at the point of entry on the customs frontier of the Republic of Tajikistan, and in the case of the export of excisable goods under the export via the main pipeline system regime, an acceptance certificate for the goods; 4) payment documents and bank statements confirming the actual posting of proceeds from the sale of excisable goods to the taxpayer's accounts in the Republic of Tajikistan, which have been opened in accordance with the legislation of the Republic of Tajikistan. 2. When excisable goods are exported to member states of the Commonwealth of Independent States, a copy of the freight customs declaration prepared in the country of import of the excisable goods exported from the customs territory of the Republic of Tajikistan under the export regime shall also be submitted. 3. In the event that a delivery of excisable goods for export is not confirmed in accordance with items 1 and 2 of this article, said delivery shall be subject to the excise tax following the procedure established under this section for the delivery of excisable goods on the territory of the Republic of Tajikistan. 4. When a taxpayer submits documents confirming the export of excisable goods to the tax authority with which the taxpayer is registered, within 180 calendar days of the date of the notation made by a customs authority referred to in item 1 of this article, the taxpayer shall be entitled to a refund of the tax assessed in accordance with item 3 of this article. Otherwise, the taxpayer shall not be entitled to a refund of the tax assessed in accordance with item 3 of this article. Article 246. Crediting of Excise Tax for Production Resources 1. A person purchasing excisable goods (raw materials) and using these goods for the production of other excisable goods, which are subject to taxation, shall have the right to a tax credit in the amount of the excise tax paid at the time of the purchase of the goods (raw materials) or to a refund of the excise tax paid on the given goods (raw materials). The provisions of this item shall also apply when excisable goods manufactured from customer-supplied excisable goods (raw materials) are transferred, on the condition that there is confirmation of the payment of the excise tax by the owner of the customer-supplied excisable goods (raw materials). 2. A crediting or refund of excise tax paid for excisable goods used for medical purposes by medical institutions and pharmacies, as well as pharmaceutical enterprises in the production of medicines, shall be permitted in accordance with the procedure and norms established by the Republic of Tajikistan Ministry of Health in consultation with the authorized government body and the Republic of Tajikistan Ministry of Finance. 3. A crediting or refund of excise tax pursuant to this article shall be allowed only upon submission of an invoice confirming the payment of excise tax at the time of the purchase of excisable goods (raw materials) or on the condition of confirmation of the payment of excise tax by the owner of the customer-supplied excisable goods (raw materials), or in the case of the importation of raw materials, upon submission of the relevant documentation. The excise tax shall be refunded to a taxpayer from the respective budget by a financial authority, in conjunction with a tax authority, within 30 calendar days following the filing of the documents with the tax authority. A list of documents confirming the payment of excise tax shall be established by the authorized government body. 4. In accordance with this article, the crediting or refund of tax (taking into account the provisions of this Code) shall be performed with respect to the amount of excise tax determined on the basis of the volume (quantity, value) of the actual use in the tax period of excisable goods (raw materials) purchased (supplied by the customer) for the production of other excisable goods, for medical purposes by medical institutions and pharmacies, and also by pharmaceutical enterprises in the production of medicines. Article 247. Tax Rates and List of Excisable Goods 1. In accordance with the foreign economic activity commodity nomenclature, the Republic of Tajikistan government shall identify a list of excisable goods and shall establish excise tax rates for them. 2. Excisable goods shall be: 1) spirits, nonalcoholic and alcoholic beverages; 2) processed tobacco and industrial tobacco substitutes; 3) mineral-based fuel, petroleum and refined petroleum products; bituminous substances; mineral waxes; 4) new tires and rubber pneumatic tire casings, reconditioned or used tires and rubber pneumatic tire casings; solid or semi-pneumatic tires and tire casings, rubber tire treads and rim strips; 5) passenger cars and other motor vehicles intended for transporting people; 6) jewelry made of gold, platinum, or silver. 3. Excise tax rates may be established as a percentage of the value of the excisable goods (ad valorem rates) and/or as a fixed (absolute) amount per unit of measure of the excisable goods in physical terms. 4. Excise tax rates for alcohol products shall be set in accordance with items 1-3 of this article depending on the type of product or depending on the product's content of absolute (100-percent) alcohol. Article 248. Payment of Excise Taxes 1. In the case of the production of excisable goods, excise taxes shall be payable on taxable transactions that take place within each reporting (tax) period, no later than the 10th of the month following the reporting period. 2. The reporting (tax) period for excise tax shall be a calendar month. 3. A taxpayer shall not have the right to move goods beyond the limits of the production premises without payment of the excise tax on these goods, with the exception of the tax warehouse regime. 4. In the case of the importation of goods, excise tax shall be collected by a customs authority following the same procedure as customs duties. Article 249. Tax Regime with Respect to Alcohol and Tobacco Products 1. The storage, transport, and release beyond the limits of the production premises (workshop) of excisable alcohol and/or tobacco products produced on the territory of the Republic of Tajikistan in accordance with subitem 1) of Article 241 of this Code (referred to hereinafter as "release") shall be carried out under the conditions of the tax warehouse regime. 2. During the period that alcohol and/or tobacco products are under the tax warehouse regime, said products shall not be considered to have been released beyond the limits of the production premises (workshop) and no obligation to pay excise tax shall arise in connection with these products. 3. The importation of excisable alcohol and/or tobacco products onto the territory of the Republic of Tajikistan under the release of goods for free circulation regime shall be permitted by customs authorities only after prior application of excise stamps to these products following the procedure established by the authorized government body. The importer of excisable alcohol and/or tobacco products shall be responsible for the application of excise stamps to these products. In order to obtain excise stamps, excisable alcohol and/or tobacco products imported into the Republic of Tajikistan must be declared under the customs warehouse regime in accordance with the customs legislation of the Republic of Tajikistan. 4. The declaration of excisable alcohol and/or tobacco products under the release of goods for free circulation customs regime may be performed in batches in proportion to the volume of excisable alcohol and/or tobacco products to which excise stamps have been applied and the amount of customs payments that have been paid as established by the tax and customs legislation of the Republic of Tajikistan. 5. For tax control purposes, an importer of excisable alcohol and/or tobacco products shall submit to the tax authority with which it is registered, within the deadline established under item 1 of Article 248 of this Code, and following the procedure and form established by the authorized government body, a report on the release of stamped excisable alcohol and/or tobacco products in accordance with Article 241 of this Code, with copies of invoices prepared for its customers or other documents pertaining to the release of the products attached to the report. 6. The sale of alcohol and/or tobacco products that are exempt from the excise tax in accordance with subitems 1) and 2) of item 1 of Article 244 of this Code on the territory of the Republic of Tajikistan shall be prohibited. Article 250. Tax Warehouse Regime 1. The tax warehouse regime shall be understood to mean a set of tax control measures and actions performed by tax authorities with respect to alcohol and/or tobacco products from the moment their manufacturing is completed and/or they arrive at a warehouse (referred to hereinafter as a "tax warehouse") until the moment they are released. 2. The tax warehouse regime shall apply to grounds on which production premises used by a taxpayer for the manufacturing of alcohol and/or tobacco products are located (which are directly occupied by such premises), as well as specially established tax warehouses for the storage of such products which are located outside these grounds. The storage of said products prior to their release in accordance with item 1 of Article 249 of this Code at other sites, with the exception of tax warehouses and means of transport in the shipping (transportation) process, shall be prohibited. 3. The moment that excisable alcohol and/or tobacco products are released from the grounds on which production premises used by a taxpayer for the manufacturing of these products are located (which are directly occupied by such premises), or from a tax warehouse, shall be considered the moment that the tax warehouse regime is no longer in force. 4. Alcohol and/or tobacco products that are under the tax warehouse regime shall be stored under the supervision of customs authority employees in specially designated and equipped premises (tax warehouses), which may be located both on and off the grounds on which the production premises used by a taxpayer for the manufacturing of alcohol and/or tobacco products are located. 5. Tax warehouses shall be established by taxpayers with the appropriate permit issued by the authorized government body. The procedure for issuing permits for the establishment of tax warehouses, the procedure for their functioning, as well as the range of tax control measures applicable to such tax warehouses, shall be determined by the Republic of Tajikistan government. 6. When alcohol and/or tobacco products are located at tax warehouses, the only operations that may be performed with them are those related to ensuring their safekeeping, as well as preparing them for release and transport (including the application of excise stamps to the alcohol and/or tobacco products). 7. Following the procedure and under the conditions determined by the Republic of Tajikistan government, tax authorities shall establish excise posts at enterprises manufacturing alcohol and tobacco products for the purpose of monitoring production volumes and shipments of the aforementioned excisable products and the excise taxes assessed on them. Article 251. Damage and Loss of Excisable Goods 1. In the event of the damage or loss of excisable goods manufactured in and/or imported into the Republic of Tajikistan, excise tax shall be paid in full, with the exception of cases arising as a result of emergency situations confirmed following the procedure established under subitem 2) of item 1 of Article 227 of this Code. 2. For the purposes of this article, damage or loss of excisable goods shall be understood to mean events described under item 2 of Article 227 of this Code. Article 252. Place of Payment of Excise Tax 1. Excise tax payments shall be made at the place where the payer of the excise tax is registered, with the exception of those cases referred to in item 2 of this article. 2. Payers of the excise tax that have separate subdivisions shall pay the excise tax based on the location of the separate subdivisions following the procedure established under Article 253 of this Code if these separate subdivisions are engaged in the manufacturing of excisable alcohol and/or tobacco products and/or their bottling and/or packing (packaging) and further release for sale. Article 253. Procedure for Calculation and Payment of the Excise Tax by Taxpayers for Separate Subdivisions 1. Payers of the excise tax referred to under item 2 of Article 252 of this Code that have separate subdivisions shall be required to register the separate subdivisions with tax authorities serving the area in which the subdivisions are located and to notify the tax authority with which they are registered themselves of the registration of the separate subdivisions. 2. The amount of excise tax payable for a separate subdivision shall be determined on the basis of an excise tax statement for the separate subdivision, prepared for each separate subdivision following the form and in accordance with the procedure established by the authorized government body. 3. Transactions that are subject to the excise tax and have been performed by separate subdivisions during the tax period shall be reported in the excise tax statement for separate subdivisions. 4. Payers of the excise tax shall be required to submit a statement of excise taxes payable for their separate subdivisions to the tax authority with which the payers themselves are registered and copies of the statements to the tax authorities serving the area in which the separate subdivisions are located, within the deadlines specified under Article 248 of this Code. 5. Payment of the excise tax for separate subdivisions shall be effected by a legal entity that is a payer of the excise tax from its own settlement account or the separate subdivisions shall be responsible for payment of the excise tax within the deadlines specified under Article 248 of this Code. Article 254. Submission of a Return 1. In those cases mentioned in item 1 of Article 248 of this Code, a taxpayer shall be required to submit a return in accordance with the procedure and following the form established by the authorized government body, within the deadlines established for payment of the tax, indicating the taxable transactions for the reporting period. 2. Payers of the excise tax referred to under item 2 of Article 252 of this Code shall submit excise tax statements for separate subdivisions at the same time as the return. 3. A payer of the excise tax shall submit a request for a credit mentioned in Article 246 of this Code together with a return indicating payment of the tax. A person who is not a payer of the excise tax shall submit a special application for a refund, which may be filed at any time within one year of the date that the right to a refund arises. The form and procedure for the completion and submission of a request for a refund and a special request for a refund shall be established by the authorized government body. Article 255. Refund of Excise Tax in the Case of Re-Export 1. In the case of goods that are imported for the purpose of their further export (that is, in the case of the re-export of goods), excise tax shall be paid at the time of the importation of the goods and shall then be refunded by the financial authorities to which the excise tax was paid at the time of import, in conjunction with the respective customs authorities, in accordance with the actual volume of the re-exported goods. The refund shall be provided following the established procedure within 30 days of the submission of a written request. 2. Item 1 of this article shall not apply to goods whose importation is exempt from the excise tax in accordance with subitem 5) of item 1 of Article 244 of this Code. Article 256. Excise Stamps 1. The Republic of Tajikistan government shall identify excisable goods, both domestic and imported, which require excise stamps. The importation and/or sale of such excisable goods without excise stamps shall be prohibited. Tax authorities shall have the right to seize such excisable goods that are offered for sale without excise stamps following the established procedure. 2. Excise stamps shall be registered high-security documents with a certain degree of protection. The procedure for their manufacture and circulation shall be determined by the Republic of Tajikistan government. The procedure for the application of excise stamps to excisable products shall be established by the authorized government body. 3. Except as otherwise provided under this item, in the event of the damage or loss of excise stamps the excise tax shall be paid in the amount of the declared list of excisable products. Calculation of the excise tax based on damaged or lost excise stamps (including those that have been stolen) intended for the stamping of alcohol or tobacco products in accordance with the provisions of this Code shall be performed on the basis of the established rates applicable to the unit volume of the container (package, packaging) indicated on the stamp. In the event that a stamp does not indicate the unit volume of the container (package, packaging), calculation of the excise tax based on damaged or lost excise stamps shall be performed on the basis of the largest unit volume of the container (package, packaging) in which the product was bottled (packed, packaged) during the tax period preceding the period in which the excise stamps were damaged or lost. In the event of the damage or loss of excise stamps, the excise tax shall not be paid in the following cases: 1) the damage or loss of excise stamps occurred as a result of emergency situations confirmed following the procedure established under subitem 2) of item 1 of Article 227 of this Code; 2) the damaged excise stamps have been accepted by tax authorities on the basis of a certificate of removal for destruction. Article 257. Excise Tax Invoices 1. Except as otherwise provided under item 3 of this article, a taxpayer performing the delivery of excisable goods, including those that are imported, shall be required to write up and present to the recipient of the goods an excise tax invoice in accordance with instructions from the authorized government body. 2. An excise tax invoice shall be an invoice that has been prepared following the form and in accordance with the procedure established by the authorized government body, and that contains information specified under item 2 of Article 231 of this Code. 3. In the case of the retail delivery of excisable goods, an excise tax invoice may be used that is based on a simplified form established by the authorized government body.
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