TAX CODE OF THE REPUBLIC OF TAJIKISTAN

PART II. SPECIAL PART

SECTION XVII. LOCAL TAXES
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CHAPTER 47. TAX ON OWNERS OF MOTOR VEHICLES

Article 331. Taxpayers

A taxpayer shall be any person who owns a motor vehicle that is subject to registration in the Republic of Tajikistan at offices of the State Automobile Inspectorate under the Republic of Tajikistan Ministry of Internal Affairs.

Article 332. Object of Taxation

1. The object of taxation shall be any motor vehicle listed in group 87 (under codes 8702-8705 and 8711) of the foreign economic activity commodity nomenclature.

2. Failure to register motor vehicles with offices of the State Automobile Inspectorate under the Republic of Tajikistan Ministry of Internal Affairs, which are subject to registration in the Republic of Tajikistan, as well as the inoperability or non-operation for other reasons of motor vehicles that have gone through said registration (are registered), shall not be grounds for nonpayment of the tax owed by owners of said motor vehicles. Only motor vehicles that have been removed from registration with offices of the State Automobile Inspectorate under the Republic of Tajikistan Ministry of Internal Affairs following the procedure and on the grounds established by the relevant regulatory legal acts shall be excluded from objects of taxation.

Article 333. Exemption from Payment of the Tax

The following shall be exempt from the tax:

1) machinery and mechanisms mounted on caterpillar tracks;

2) grain harvesters and special combines with engines, including cotton harvesters;

3) buses and trolleybuses used by public transport enterprises for transporting passengers in cities;

4) motorized wheelchairs and motor vehicles with manual controls belonging to disabled persons.

Article 334. Tax Base

The tax base shall be the engine capacity of a motor vehicle expressed in horsepower.

Article 335. Tax Rates

Tax rates shall be differentiated by types of motor vehicles and shall be set as follows per year (per horsepower of engine capacity):

Name of object of taxation Tax as a percentage of the minimum monthly wage in effect on the day the tax is paid
Motorcycles and motor scootersPassenger carsBuses (up to 12 seats)Buses (13-30 seats)Buses (more than 30 seats)Trucks and other motor vehicles with a carrying capacity of up to 10 metric tonsTrucks (with a carrying capacity of 10 to 20 metric tons)Trucks (with a carrying capacity of 20 to 40 metric tons)Trucks (with a carrying capacity of more than 40 metric tons) 1.0 percent2.0 percent2.5 percent3.0 percent3.5 percent4.0 percent4.5 percent5.0 percent5.5 percent

Article 336. Procedure for Payment of the Tax

1. The tax shall be payable to the appropriate local budget based on the location of the motor vehicle's registration no later than the deadlines established for the registration, re-registration, or annual technical inspection of motor vehicles. The deadlines for the annual technical inspection of motor vehicles shall be established by the State Automobile Inspectorate under the Republic of Tajikistan Ministry of Internal Affairs in consultation with the authorized government body and the Republic of Tajikistan Ministry of Finance. Violation of the payment deadline shall be grounds for the assessment of interest following the procedure and in the amounts established under this Code. In the event of the re-registration of a motor vehicle, the tax shall not be paid if the previous owner paid the tax for the given year.

2. Registration, re-registration, and technical inspections shall not be performed without the presentation of documents confirming payment of the tax for the current year. A taxpayer shall not have the right to operate a motor vehicle without payment of the tax on owners of motor vehicles for the current year.

3. In the absence of a document confirming performance of an annual technical inspection, the State Automobile Inspectorate under the Republic of Tajikistan Ministry of Internal Affairs must request documents from owners of motor vehicles confirming payment of the tax.

4. A statement of the amount of tax payable for the current year shall be submitted by legal entities to the tax authority with which they are registered before April 1 of the current year. The form of the statement of assessed tax shall be established by the authorized government body. Tax authorities shall maintain a record of motor vehicles with a breakdown by legal entities that are owners of motor vehicles and the amount of tax assessed on them following the form and procedure established by the authorized government body.

5. Each year, before April 1 of the year following the reporting year, the State Automobile Inspectorate under the Republic of Tajikistan Ministry of Internal Affairs shall submit to the authorized government body a report on the motor vehicles registered with State Automobile Inspectorate offices as of December 31 of the reporting year, on the number of motor vehicles that have gone through the annual technical inspection, and the amount of tax paid for the reporting year, following the form and the procedure established by the authorized government body in consultation with the Republic of Tajikistan Ministry of Internal Affairs.

6. The authorized government body and territorial tax authorities shall monitor taxpayers, as well as offices of the State Automobile Inspectorate under the Republic of Tajikistan Ministry of Internal Affairs, to ensure that the tax on owners of motor vehicles is paid in full and in a timely manner.

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