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TAX CODE OF THE REPUBLIC OF TAJIKISTAN SECTION II. GENERAL ADMINISTRATIVE PROVISIONS CHAPTER 7. TAX OBLIGATION Article 78. Tax Obligation 1. A tax obligation shall be a responsibility of a taxpayer to pay a certain tax, as well as penalties and interest that have been assessed, to the budget given circumstances referred to in this Code or another act of tax legislation. 2. The grounds on which a tax obligation is incurred, changed, or terminated, as well as the procedure and conditions for the fulfillment of a tax obligation, may be determined only by this Code or other acts of tax legislation. 3. A tax obligation shall be incurred by a taxpayer from the moment circumstances arise which require the payment of tax and penalties and interest assessed in accordance with the requirements of the tax legislation. Article 79. Fulfillment of Tax Obligations 1. The fulfillment of tax obligations shall consist of the payment of the amount of taxes owed and penalties and interest assessed within the established deadlines, regardless of the availability of funds on accounts and other property held by a taxpayer. 2. The fulfillment of tax obligations shall be performed directly by a taxpayer, except as otherwise established by this Code or other acts of tax legislation. In those cases specified by this Code or other acts of tax legislation, liability for the fulfillment of tax obligations shall be assigned to another responsible person. 3. A unilateral refusal to fulfill tax obligations or a unilateral change in the procedure for their fulfillment by taxpayers or another responsible person shall not be permitted, except as otherwise provided in the tax legislation. 4. The fulfillment of tax obligations in the event of the bankruptcy of a taxpayer shall be effected in accordance with the Civil Code of the Republic of Tajikistan and bankruptcy legislation. Article 80. Fulfillment of Tax Obligations in the Event of the Liquidation of an Enterprise (Organization) 1. The tax obligations of an enterprise (organization) undergoing liquidation shall be fulfilled by the enterprise's (organization's) liquidation commission at the expense of the enterprise's (organization's) funds, including proceeds from the sale of its property. In this process the enterprise's liquidation commission must also fulfill the tax obligations of its separate subdivisions recognized as enterprises in accordance with Article 19 of this Code, except as other established by this article. The tax obligations of a separate subdivision of an enterprise (organization) that is being liquidated shall be fulfilled directly by the enterprise (organization), and in the event of the liquidation of the enterprise (organization) as well, by the liquidation commission of the enterprise (organization). 2. If the funds of an enterprise (organization) undergoing liquidation are insufficient to fulfill all of its tax obligations, including through the sale of its property to fulfill tax obligations, the remaining debt owed on tax obligations must be paid by the partners (founders) of the enterprise (organization) if in accordance with the law, charter, or other founding documents they bear joint and several liability for the enterprise's (organization's) obligations. Article 81. Fulfillment of Tax Obligations in the Event of the Reorganization of a Legal Entity 1. The tax obligations of a reorganized legal entity shall be fulfilled by its legal successor (successors) following the procedure established by this article. 2. The legal successor (successors) of a reorganized legal entity shall be responsible for fulfilling its tax obligations, regardless of whether facts or circumstances related to a failure to fulfill or improper fulfillment of tax obligations by the reorganized legal entity were known to the legal successor (successors) before the reorganization is completed. The legal successor (successors) shall be assigned responsibility for payment of all interest and penalties owed in connection with the tax obligations of the reorganized legal entity. 3. The reorganization of a legal entity shall not alter the deadlines for the fulfillment of the legal entity's tax obligations by its legal successor (successors). 4. In the event of the merger of several legal entities, the legal entity that is created as a result of the merger shall be recognized as their legal successor with respect to the fulfillment of tax obligations. 5. In the event that one legal entity is taken over by another legal entity, the legal entity that effected the takeover shall be recognized as the legal successor of the legal entity that was taken over with respect to the fulfillment of tax obligations. 6. In the event that a legal entity is broken up into several legal entities, the legal entities created as a result of the breakup shall be recognized as the legal successors of the reorganized legal entity. 7. If there are several legal successors, the responsibility held by each of them for the fulfillment of the tax obligations of the reorganized legal entity shall be determined in accordance with the separation balance sheet or other transfer deed. If the separation balance sheet or transfer deed does not allow for determination of the responsibility held by each legal successor of the legal entity or makes it impossible for one of the legal successors to fulfill the tax obligations in full, the newly created legal entities shall bear joint and several liability for the fulfillment of the tax obligations of the reorganized legal entity or for the relevant proportion of said tax obligations. 8. In the event that one legal entity is converted into another legal entity by means of a change in its organizational-legal form, the newly created legal entity shall be recognized as the legal successor of the reorganized legal entity with respect to the fulfillment of tax obligations. 9. In the event that one or several legal entities are spun off from a legal entity, the new legal entities resulting from the spin-off shall not become legal successors of the reorganized legal entity with respect to the fulfillment of tax obligations, unless the purpose of the reorganization was to avoid fulfillment of tax obligations by the reorganized legal entity. If as a result of the spin-off of one or several legal entities from a legal entity the original legal entity-taxpayer is not able to fulfill its tax obligations in their entirety, the legal entities that have been spun off shall fulfill the tax obligations of the reorganized legal entity on a joint and several basis, in accordance with a decision by the authorized government body. Article 82. Fulfillment of Tax Obligations of Deceased, Incompetent, and Missing Individuals or Persons Who Have Been Declared Dead by the Courts 1. The tax obligations of a deceased individual or a person who has been declared dead by the courts shall be fulfilled by his heir (heirs) up to the value of the person's estate and in proportion to the heirs' share in the estate as of the date it is received. 2. In the absence of an heir (heirs) or in the event that all of the heirs decline the inheritance, the tax obligations of a deceased individual or a person who has been declared dead by the courts shall be terminated. 3. The tax obligations of an individual who has been declared missing, incompetent, or dead by the courts shall be fulfilled by the person who has been charged with administering the property of the incompetent or missing person or person who has been declared dead by the courts, at the expense of said property. 4. If the property of an individual who has been declared missing, incompetent, or dead by the courts is insufficient to fulfill the tax obligations of the given individual, including accrued interest and penalties, those tax obligations of the missing or incompetent individual or person who has been declared dead by the courts, including interest and penalties, which have not been fulfilled due to the fact that the person's property is insufficient to do so, shall be written off following the procedure established under Article 99 of this Code. 5. When a decision is made following the established procedure to overturn a finding that an individual is missing or incompetent (in the latter case, when an individual is found to be competent) or to overturn a relevant court decision declaring a citizen (individual) dead, tax obligations previously written off in accordance with item 4 of this article shall be reinstated, but interest and penalties shall not accrue for the period from the date the individual was declared missing or incompetent, or a citizen (individual) was declared dead, until the decision is made to overturn the given ruling. Article 83. Procedure for the Fulfillment of Tax Obligations 1. Except as otherwise established by the tax legislation, a taxpayer shall independently calculate the amount of tax payable for a tax reporting period, taking into account the tax base, the tax rate, and tax concessions. 2. In those cases established by this Code or another act of tax legislation, the responsibility for calculating the amount of tax payable may be assigned to a tax authority or tax agent. 3. Taxes shall be calculated following the procedure established for the relevant tax by this Code or another act of tax legislation. 4. The amount of tax payable shall be paid
(transferred) within the established deadlines by the taxpayer
or another responsible person in accordance with this Code
or another act of tax legislation.
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