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TAX CODE OF THE REPUBLIC OF TAJIKISTAN SECTION IX. SOCIAL TAX CHAPTER 35. SOCIAL TAX Article 258. The Concept and Role of the Social Tax The social tax shall be a compulsory payment which for the purposes of providing social insurance is to be paid by payers of the social tax in accordance with the rates established by this Code, which are applied to wages or another tax base pursuant to this chapter. Article 259. Taxpayers 1. Payers of the social tax in accordance with this section shall be: 1) individuals and legal entities that are employers, including permanent establishments of nonresidents, and that pay wages to resident individuals working for hire in the Republic of Tajikistan; 2) individuals and legal entities, including permanent establishments of nonresidents, that pay for the services of resident individuals provided in the Republic of Tajikistan on the basis of contracts of a civil-legal nature or without such contracts, in the course of their commercial activity; 3) individuals receiving payments referred to under subitems 1) and 2) of this item; 4) resident individuals engaged in individual entrepreneurial activity on the territory of the Republic of Tajikistan, including those mentioned in items 2 and 3 of Article 137 of this Code. 2. The payers referred to under subitems 1) and 2) of item 1 of this article shall be referred to hereinafter in this chapter as insured parties, and the payers referred to under subitem 3) of item 1 of this article shall be referred to as insured persons. 3. At the request of a legal entity, its separate subdivisions may be treated by tax authorities as independent payers of the social tax. Article 260. Object of Taxation 1. The object of taxation in the cases referred to under subitem 1) of item 1 of Article 259 of this Code shall be the wages payable to hired employees as determined in accordance with Article 136 of this Code. The object of taxation in the cases referred to under subitem 2) of item 1 of Article 259 of this Code shall be the amount of payments to individuals as determined in accordance with Article 136 of this Code, as if these individuals were employees. 2. For payers referred to under subitem 4) of item 1 of Article 259 of this Code who are subject to the income tax in accordance with item 2 of Article 137 of this Code, the object of taxation shall be income from commercial activity declared independently by them for social insurance purposes (to determine the amount of social tax), but not less than the income established for social insurance purposes for taxpayers in this category by the Republic of Tajikistan government. 3. For payers referred to under subitem 4) of item 1 of Article 259 of this Code who are subject to the income tax in accordance with item 3 of Article 137 of this Code, the object of taxation shall be taxable income from commercial activity determined in accordance with Sections IV and VI of this Code. Article 261. Exemption The following shall be exempt from payment of the tax (shall not be included in the object of taxation): 1) income earned by persons who are employed by diplomatic and/or consular institutions and are not citizens of the Republic of Tajikistan; 2) temporary disability payments provided at the expense of budget funds allocated for social insurance. Article 262. Tax Rates 1. A rate of 25 percent shall be applied for the social tax payable to the budget by insured parties and a rate of 1 percent shall be applied for the social tax payable by insured persons. 2. The social tax rate for individuals referred to under subitem 4) of item 1 of Article 259 of this Code shall be equal to 20 percent. Article 263. Procedure for Determination and Payment of the Tax 1. The amount of social tax payable to the budget shall be determined by multiplying the objects of taxation in accordance with Article 260 of this Code by the appropriate tax rates as established under Article 262 of this Code. 2. In those cases referred to under subitems 1), 2), and 3) of item 1 of Article 259 of this Code, the social tax shall be withheld and transferred to the budget following the procedure established under Article 161 of this Code with respect to employee wages. 3. Payers referred to under item 2 of Article 260 of this Code shall pay the social tax at the same time as a patent fee is paid to the budget, or before the end of each month for which a patent fee is paid. 4. Payers referred to under item 3 of Article
260 of this Code shall make current (advance) social tax payments
within the deadlines established in the second paragraph of
item 1 of Article 198 of this Code in the following amount:
1) one-fourth of the tax amount for the previous tax period,
determined in accordance with a return filed before April
1 of the year following the reporting year with the appropriate
tax authorities, multiplied by a coefficient of 1.1, or 2)
as determined in accordance with item 2 of Article 198 of
this Code.
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