Tax Code of the Republic of Tajikistan (2005)

In the beginning of a new stage in the history of the Republic of Tajikistan taxation can take the development and adoption of a new Tax Code, which entered into force on 1 January 2005. The new Tax Code of the Republic of Tajikistan has been put into effect by the Law of the Republic of Tajikistan dated December 3, 2004 for №61. All the provisions of the new Tax Code will come into effect from 1 January 2005, except the provisions of the fifth paragraph of Article 45 of the 16, which is considering accounting registration of taxpayers and provide them with an identification number. From the date of entry into force of the new Tax Code repealed the Tax Code of the Republic of Tajikistan on November 12, 1998 with all amendments and supplements, as well as the Law of the Republic of Tajikistan on December 11, 1999 "On establishing the coefficients of indexation rates of the land tax."