TAX CODE OF THE REPUBLIC OF TAJIKISTAN

PART I. GENERAL PART

SECTION II. GENERAL ADMINISTRATIVE PROVISIONS
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CHAPTER 9. PAYMENT, COLLECTION, AND REFUND OF TAXES

Article 87. Payment of Taxes

Taxes, penalties, and interest shall be payable within the deadlines specified in this Code and other regulatory acts on taxes adopted on the basis of this Code.

Article 88. Place for Payment of Taxes and Budgets to Which Taxes Are Applied

1. Taxes, penalties, and interest shall be payable:

1) at the place indicated in the notification of tax assessment and request for payment of tax; or

2) if a notification of tax assessment is not required, at the place indicated in the relevant act of tax legislation; or

3) if the place is not indicated in the relevant act of tax legislation, based on an individual taxpayer's place of residence or the headquarters of a legal entity-taxpayer.

2. Except as otherwise established by the legislation, regardless of the region in which a taxpayer is doing business in the Republic of Tajikistan, taxes, penalties, and interest shall be applied to the republican budget and the respective local budgets in accordance with the budget legislation of the Republic of Tajikistan.

3. A taxpayer shall provide annual updating of details (of bank and treasury accounts) to which the payment of one tax or another, penalties, and interest is to be effected for one budget or another with the tax authority with which the taxpayer is registered.

Article 89. Crediting or Refund of Taxes Paid in Excess of the Required Amount

1. If the amount of tax, penalties, and interest paid exceeds the assessed amount of tax, penalties, and interest, tax authorities:

1) shall apply the excess amount against the taxpayer's obligations on other taxes, penalties, and interest payable to the same budget without the taxpayer's consent;

2) shall apply the balance remaining after the actions referred to in subitem 1) of this item have been performed against obligations on future payments of those taxes which are applied to the same budget as the remaining balance, with the taxpayer's written consent obtained in response to a relevant written inquiry from tax authorities;

3) in conjunction with the relevant financial authorities, shall refund the excess amount (balance) to the taxpayer within 30 calendar days of the date the taxpayer files a written request with the tax authority with which it is registered, following the performance of the actions referred to in subitems 1) and 2) of this item, except as otherwise established by this Code.

2. If the excess amount of tax, penalties, and interest paid by a taxpayer is applied against obligations on other taxes in accordance with subitem 1) of item 1 of this article, tax authorities must notify the taxpayer to this effect within three days of the date this crediting takes place.

3. If the amount of tax, penalties, and interest (customs payments) actually paid at the time of the movement (against the movement) of goods and vehicles across the customs frontier of the Republic of Tajikistan exceeds the amount of tax, penalties, and interest (customs payments) actually assessed at the time of the movement (against the movement) of goods and vehicles across the customs frontier of the Republic of Tajikistan, tax authorities shall perform actions referred to under item 1 of this article after receiving confirmation of the excess payment from the respective customs authorities, upon a written request from the taxpayer, and shall notify the taxpayer and the respective customs authority of their actions within three days.

4. Excess payments referred to under this article may be earmarked for the payment of debts owed on taxes, penalties, and interest payable at the time of the movement of goods and vehicles across the customs frontier of the Republic of Tajikistan, if the excess amount and the debt apply to the same budget, by agreement between the taxpayer and the respective tax and customs authorities.

5. If the excess payment of tax, penalties, and interest applies to one budget, and there are tax obligations to another budget, the crediting or refund of the excess payment of tax, penalties, and interest shall be carried out following the procedure established by the instruction on the crediting or refund of excess payments of tax, penalties, and interest adopted by the authorized government body in consultation with the Republic of Tajikistan Ministry of Finance.

Article 90. Change in the Tax Payment Deadline

1. A change in the deadline for the payment of taxes, penalties, and interest (an extension) shall be a shift in the deadline established by this Code for the payment of taxes, penalties, and interest, including prepayments, to a later date.

2. An extension shall be granted only for tax obligations whose payment deadline has passed.

3. An extension may be granted for one or several taxes.

4. The amount of taxes, penalties, and interest for which an extension has been granted shall not be considered in arrears until the extension period has expired, and measures for the compulsory collection of taxes, penalties, and interest shall not be applied to this amount, with the exception of the accrual of interest.

5. An extension shall not exempt a taxpayer from liability in the form of the accrual of interest on the taxes for which an extension has been granted up to the end of the extension period, with the exception of those cases indicated in subitems 1) and 2) of item 10 of this article.

6. An extension shall not exempt a taxpayer from the requirement to submit to tax authorities returns and other established reporting materials pertaining to the taxes for which an extension has been granted.

7. The statute of limitations provided for under this Code shall be suspended for the duration of an extension.

8. Payment of the tax obligations for which an extension has been granted shall begin in the month following the month in which the extension period ends. In this case the taxpayer shall be required to pay to the budget the entire amount of current tax obligations at the same time that the amounts for which an extension has been granted are paid off.

9. When making payments to the budget, amounts earmarked for the fulfillment of tax obligations shall be applied first against the payment of current tax obligations, and the balance shall be applied against the payment of tax obligations for which an extension has been granted.

10. An extension may be granted to a person who has interest in obtaining one (an interested person), if at least one of the following grounds is present:

1) this person suffered losses as a result of a natural disaster, an industrial accident, or other force majeure circumstances;

2) this person experienced delays in receiving financing from the budget or payment for a state order fulfilled by this person;

3) this person is engaged in scientific research or research and development work;

4) this person works in the development and introduction of innovations, including the creation of new technologies and the improvement of existing ones, and the creation of new types of raw materials and supplies.

11. It shall be prohibited to grant a second extension on the payment of taxes, penalties, and interest without the full payment of taxes, penalties, and interest for which an extension was previously granted, with the exception of cases in which the grounds referred to in subitems 1) and 2) of item 10 of this article are present.

12. The rules established under this article shall also apply when granting an extension on the payment of taxes, penalties, and interest in connection with the movement of goods and vehicles across the customs frontier of the Republic of Tajikistan, except as otherwise provided by the customs legislation of the Republic of Tajikistan.

13. A decision to grant an extension on national taxes shall be made by the Republic of Tajikistan government based on a representation from the Republic of Tajikistan Ministry of Finance, approved by the authorized government body and the Republic of Tajikistan Ministry of the Economy and Trade.

14. A decision to grant an extension on local taxes shall be made by the chairman of the respective city (region) based on a representation from the respective city (region) financial and tax authorities.

15. In consideration of the requirements of this article, a Regulation on the Procedure and Time Limits for (Duration of) an Extension on Tax Obligations shall be prepared by the Republic of Tajikistan government.

Article 91. Order for the Discharge of Tax Obligations

The discharge of tax obligations shall be carried out in the following order:

1) assessed taxes;
2) assessed penalties;
3) accrued interest.

The discharge of debt owed on assessed penalties and assessed taxes shall be effected consecutively, starting with the earliest debt and ending with the most recent debt.

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