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TAX CODE OF THE REPUBLIC OF TAJIKISTAN
PART I. GENERAL PART
SECTION I. GENERAL PROVISIONS
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CHAPTER 1.
TAX SYSTEM OF THE REPUBLIC OF TAJIKISTAN
CHAPTER 2.
DEFINITION OF TERMS USED IN THIS CODE
SECTION II. GENERAL ADMINISTRATIVE PROVISIONS
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CHAPTER
3. GENERAL PROVISIONS
CHAPTER 4.
TAX AUDITS AND OTHER FORMS OF CONTROL
CHAPTER 5.
CONTACT WITH TAXPAYERS
CHAPTER 6.
PRESENTATION AND COLLECTION OF INFORMATION
CHAPTER 7.
TAX OBLIGATION
CHAPTER 8.
ASSESSMENT OF TAXES
CHAPTER 9.
PAYMENT, COLLECTION, AND REFUND OF TAXES
CHAPTER
10. COMPULSORY COLLECTION OF TAXES
CHAPTER
11. RESOLUTION OF DISPUTES
CHAPTER
12. LIABILITY
SECTION III. STATUS AND STRUCTURE OF TAX AUTHORITIES
AND TAX POLICE UNITS OF THE REPUBLIC OF TAJIKISTAN
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CHAPTER
13. TAX AUTHORITIES
CHAPTER
14. RIGHTS AND RESPONSIBILITIES OF TAX AUTHORITIES
CHAPTER
15. TAX POLICE UNITS
CHAPTER 16.
LEGAL AND SOCIAL PROTECTION FOR EMPLOYEES OF TAX AUTHORITIES
AND TAX POLICE UNITS
PART II. SPECIAL PART
SECTION IV. PERSONAL INCOME TAX (TAX ON INCOME OF INDIVIDUALS)
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CHAPTER
17. GENERAL PROVISIONS
SECTION V. CORPORATE PROFIT TAX
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CHAPTER
18. GENERAL PROVISIONS
SECTION VI. GENERAL PROVISIONS CONCERNING THE PROFIT TAX
AND INCOME TAX
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CHAPTER
19. DEDUCTIONS FROM GROSS INCOME
CHAPTER
20. WITHHOLDING OF TAX AT THE SOURCE OF PAYMENT
CHAPTER
21. INTERNATIONAL TAXATION
CHAPTER
22. SPECIAL PROVISIONS REGARDING INTERNATIONAL TREATIES
CHAPTER
23. TAX ACCOUNTING RULES
CHAPTER
24. ADMINISTRATIVE PROVISIONS
SECTION VII. VALUE-ADDED TAX
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CHAPTER
25. GENERAL PROVISIONS
CHAPTER
26. TAXPAYERS
CHAPTER
27. OBJECTS OF TAXATION
CHAPTER
28. DEFINITION OF TAXABLE TURNOVER AND TAXABLE IMPORTS
CHAPTER
29. TAX CONCESSIONS
CHAPTER
30. TRANSACTIONS SUBJECT TO TAXATION AT THE ZERO RATE
CHAPTER
31. TIME AND PLACE OF THE PERFORMANCE OF A TAXABLE TRANSACTION
AND SPECIAL RULES
CHAPTER
32. PROCEDURE FOR ASSESSMENT AND PAYMENT OF THE TAX
CHAPTER
33. ADMINISTRATIVE AND FINAL PROVISIONS
SECTION VIII. EXCISES
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CHAPTER
34. EXCISES
SECTION IX. SOCIAL TAX
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CHAPTER
35. SOCIAL TAX
SECTION X. LAND TAX
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CHAPTER
36. LAND TAX
SECTION XI. TAX ON USERS OF MINERAL RESOURCES
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CHAPTER
37. GENERAL PROVISIONS
CHAPTER
38. BONUSES
CHAPTER
39. ROYALTIES
SECTION XII. HIGHWAY USER TAX
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CHAPTER
40. HIGHWAY USER TAX
SECTION XIII. TAX PAYABLE UNDER THE SIMPLIFIED SYSTEM
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CHAPTER
41. TAX PAYABLE UNDER THE SIMPLIFIED SYSTEM
SECTION XIV. UNIFORM TAX FOR PRODUCERS OF AGRICULTURAL
PRODUCTS
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CHAPTER
42. UNIFORM TAX FOR PRODUCERS OF AGRICULTURAL PRODUCTS
SECTION XV. SALES TAX (ON COTTON FIBER AND PRIMARY ALUMINUM)
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CHAPTER
43. SALES TAX (ON COTTON FIBER AND PRIMARY ALUMINUM)
SECTION XVI. MINIMUM BUSINESS INCOME TAX
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CHAPTER
44. MINIMUM BUSINESS INCOME TAX
SECTION XVII. LOCAL TAXES
CHAPTER
45. GENERAL PROVISIONS
CHAPTER
46. REAL ESTATE TAX
CHAPTER
47. TAX ON OWNERS OF MOTOR VEHICLES
CHAPTER
48. RETAIL SALES TAX
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