The Tax system of Republic of Tajikistan represents the set of taxes stipulated by the Tax Code, principles, forms and methods of their establishment, amendments and cancellations, payment and application of measures on maintenance of their payment, as well as forms and methods of the tax control and the responsibility for infringement of the tax laws.
The Tax Code of Tajikistan adjusts relations on taxation under nation-wide taxes. Relations connected to the taxation under local taxes, are adjusted on the basis and according to the general principles of taxation in the Republic of Tajikistan, established by the Code, statutory acts of local Majlises of People's Deputies, accepted according to the Code.
Tax system of Tajikistan consists of the state and local taxes.
State taxes:
- Personal Income tax.
- Income tax imposed on legal entities.
- Value added tax.
- Excise.
- Social payment.
- Land tax
- Tax imposed on earth bowels' users.
- Tax on property of enterprises.
- Tax from transport vehicle owners.
- Tax on highway use.
- Reductive Tax paid by small business representatives.
- Sales Tax (cotton and aluminum).
- Customs duties and other customs payments.
- State duties.
Local taxes:
- Retails Tax.
- Tax for private real estate.
- Tax for maintenance of public conveyances.
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Customs in Tajikistan
The government of the Republic of Tajikistan carries out the uniform customs policy adjustable by the Customs Code of Republic of Tajikistan. Recently the government of Tajikistan planned actions on acceptance of the draft of the new Customs Code. In this regard the issue of introducing new customs modes to be used is being currently discussed in Tajikistan.
The current Customs Code includes 15 types of customs modes, and the draft of the new code - 18.
The basic distinctions are the following:
- Instead of a mode "Processing under the customs control" the mode "Processing of goods for free circulation" has been added;
- A mode Temporary import/export was divided into two independent modes "Temporary import" and "Temporary export";
- Moreover, two new modes have been added to the Customs Code - "Moving of supplies" and "Special customs mode".
Acceleration of a revolution due to new procedures which are registered in the code, will allow to improve the mechanism of economic regulation. Procedures registered in the new code will be directed to achieve this goal.
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