TAX CODE OF THE REPUBLIC OF TAJIKISTAN

PART II. SPECIAL PART

SECTION XVII. LOCAL TAXES
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CHAPTER 45. GENERAL PROVISIONS

Article 324. General Provisions

1. Local Councils of Peoples Deputies shall establish local taxes in the area under their jurisdiction as provided for under Article 6 of this Code and on the basis of the provisions of this Code.

2. The provisions of the General Part of this Code shall apply with respect to local taxes.

3. Local Councils of People's Deputies shall have the right within the limits of the local tax rates provided for under this Code to differentiate the levels of rates for various categories of taxpayers and/or objects of taxation, to exclude certain categories of persons from the group of taxpayers, and/or to exclude certain elements from the tax base, except as otherwise provided under this Code.

4. Decisions of local Councils of People's Deputies regarding local taxes must be consistent with the provisions of this Code and shall be subject to official publication in periodicals that are available to the general public and are distributed within the respective territory, and they shall enter into force in accordance with item 2 of Article 2 of this Code.

5. Instructions on the application of local taxes shall be issued by the chairmen of the respective cities and regions in consultation with the authorized government body and the Republic of Tajikistan Ministry of Finance.

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