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TAX CODE OF THE REPUBLIC OF TAJIKISTAN SECTION XII. HIGHWAY USER TAX CHAPTER 40. HIGHWAY USER TAX Article 296. Taxpayers Payers of the higher user tax shall be payers of the VAT that are legal entities: 1) resident enterprises; 2) foreign enterprises engaged in commercial activity in the Republic of Tajikistan through their permanent establishments. Article 297. Object of Taxation The object of taxation shall be deliveries of goods, the performance of work, and the provision of services that are subject to the VAT, including those taxed at the zero rate. Deliveries of goods, the performance of work, and the provision of services that are exempt from the VAT shall not be an object of taxation. When goods are imported that are subject to the VAT, they shall not be subject to the highway user tax. Article 298. Tax Concessions This tax shall not apply to: 1) budgetary organizations and government executive and administrative bodies, including the National Bank of Tajikistan and its branch offices; 2) religious associations and organizations and ethnic-cultural societies, with the exception of commercial activity performed by them. Article 299. Tax Rate The tax rate shall be set at 2 percent of the tax base. The tax rate for trade, procurement, and distribution enterprises shall be set at 0.5 percent of the tax base. Article 300. Tax Base The tax base shall be calculated following the procedure established for determining taxable turnover with respect to the VAT in accordance with Article 208 of this Code, and it shall not include transactions that are exempt from the VAT. Article 301. Procedure and Deadlines for Payment of the Tax The tax period, payment deadlines, and procedure for the submission of a return shall be same as those for the value-added tax.
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