TAX CODE OF THE REPUBLIC OF TAJIKISTAN

PART I. GENERAL PART

SECTION II. GENERAL ADMINISTRATIVE PROVISIONS
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CHAPTER 5. CONTACT WITH TAXPAYERS

Article 64. Correspondence with Taxpayers

Any notification or any other document sent by a tax authority to a taxpayer must be executed in writing, signed by the director or an authorized official of a tax authority, indicating his last name and initials, and it must be certified by an official stamp and sent or presented to taxpayer in person. Documents shall be considered to have been properly presented if they are delivered to the taxpayer's address by registered mail with return receipt or presented in person to the taxpayer or his authorized representative.

Article 65. Validity of Notifications and Other Documents

No notification of a tax assessment or other document prepared in accordance with the tax legislation shall be considered invalid if:

1) they are consistent with this Code in terms of their content and nature;

2) the person who is being assessed the tax or to whom the documents pertain is indicated in a manner that is intelligible to all.

Article 66. Procedure for the Establishment of Obligations

In consideration of Articles 64 and 65 of this Code, no notification of a taxpayer by tax authorities shall be legally binding for the tax authorities or the taxpayer if it has not been executed in writing and has not been presented to the taxpayer as required.

Article 67. Written Interpretations Regarding Application of the Tax Legislation

1. A specific taxpayer shall be provided with a written interpretation of the application of the tax legislation by the Majlisi Namoyandagon of the Majlisi Oli of the Republic of Tajikistan and/or the Republic of Tajikistan government, and written interpretations of the application of regulatory legal acts adopted in accordance with this Code shall be provided by the first director (or an authorized official acting in his place) of the authorized government body.

2. If a taxpayer has completely and truthfully indicated the nature of all aspects of an operation pertaining to a given written interpretation, and the operation is performed in all significant respects in accordance with the description provided in the specific taxpayer's statement, a written interpretation that does not contradict the legislation of the Republic of Tajikistan shall be legally binding upon the tax authorities and the taxpayer with regard to the application of the tax legislation in force at the time the written interpretation was sent.

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