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TAX CODE OF THE REPUBLIC OF TAJIKISTAN SECTION II. GENERAL ADMINISTRATIVE PROVISIONS CHAPTER 8. ASSESSMENT OF TAXES Article 84. Assessment of Taxes 1. In the context of this Code the assessment of a tax (tax obligation) shall be understood to mean the calculation of tax, penalties, and interest payable for a specific tax period and the entry thereof by tax authorities in a taxpayer's personal tax statements. Assessment shall include adjusted assessment and planned assessment. 2. Tax authorities shall be authorized to perform an assessment of the tax obligation of each taxpayer in accordance with this Code on the basis of one or more of the following sources of information: 1) information contained in tax returns and a taxpayer's other tax reporting materials; 2) information on payments in accordance with Article 74 of this Code; 3) information on current tax payments in accordance with Article 198 and other provisions of this Code; and 4) tax audit materials and other information available to tax authorities. If a taxpayer does not furnish information necessary for assessment of a tax, tax authorities shall have the right to assess the tax on the basis of any available information. 3. In cases in which the tax legislation does not require the payment of a tax to be accompanied by the filing of a tax return, and also in cases in which tax authorities believe that a previous tax assessment was performed incorrectly, a tax authority shall assess the tax and send a notification to the taxpayer of the tax assessment in accordance with Article 85 of this Code. Tax authorities may perform the assessment of tax and make changes in previously assessed tax amounts before expiration of the statute of limitations specified in Article 86 of this Code. 4. In the event that collection of a tax entails the completion of a tax return, the completion of a return indicating the obligation to pay the tax should be treated as: 1) assessment of the given tax; and 2) a notification and request to pay the given tax within the deadline established by this Code. 5. In the event that taxes are collected through withholding at the source of payment, when a taxpayer does not submit a tax return, and tax authorities do not perform the assessment of the amount of tax payable by a taxpayer on the basis of other information, it shall be considered that tax authorities have effected the assessment of the taxpayer's tax obligation for the year in the amount of tax withheld from payments received by the taxpayer for the year, if any, and that they have notified the taxpayer of the assessment of the tax. 6. The director of a tax authority shall have the right to perform the assessment of a tax and demand immediate payment of the tax assessed before the date by which the tax is ordinarily to be paid if such a measure is necessary in order to ensure collection of the tax and there is specific information indicating that the taxpayer plans to avoid taxation by leaving the country, transferring assets to another person, or taking other measures that could interfere with collection of the tax unless the tax is assessed immediately. The assessment of tax in accordance with this item, as with any other assessment of tax performed by tax authorities in accordance with the rights assigned to them, if the information available to them (furnished to them) and used in the assessment of the tax is insufficient or questionable, may be disputed by the taxpayer, including through the courts. Article 85. Notification of Tax Assessment and Request for Payment of Tax A taxpayer shall be notified of the assessment of a tax obligation. The notification of tax assessment shall indicate: 1) the taxpayer's last name, first name, and patronymic (or name); 2) the taxpayer identification number; 3) the date of the notification; 4) the object to which the notification applies, and the tax year (tax period) or tax years (tax periods) covered by the notification; 5) the amount of tax assessed, including interest and penalties; 6) a request for payment of the tax and the payment deadlines; 7) the place and method of payment of the tax (details in accordance with item 3 of Article 88 of this Code); 8) the basis on which the assessment was performed; and 9) the appeal procedure. Article 86. Statute of Limitations 1. Tax authorities may assess taxes and revise the amount of assessed tax payable by an individual or legal entity up to three years following the end of a tax period, and collect the assessed (adjusted) amount of tax up to six years following the end of a tax period. 2. A taxpayer shall have the right to request a refund or crediting of tax paid up to three years following the end of a tax period, including the supplemental period provided under Chapter 11 of this Code in excess of this three-year period.
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