VC.ru: Налоговая система Таджикистана 2024

VC.ru article (Russian, 20 July 2024, author “Relocateme”) is a reference piece on the tax system of Tajikistan as of 2024. The article reports the main taxes payable by companies in Tajikistan include corporate profit tax, simplified tax, VAT, social tax, excise tax, land tax, property tax, subsoil user taxes, and sales tax on cotton fibre and aluminium. The article states the Calculation Index is the benchmark for taxes, duties, mandatory payments, fines, social benefits and certain cost limits, with the text stating the 2021 CI rate as 60 TJS. It reports on taxable persons (residents, non-residents with permanent establishments, non-residents with Tajik-source income), categories of Tajik-source income, deductible and non-deductible expenses, the five-group declining-balance depreciation schedule (rates 7%–20%), intangible-asset rules (10%), geological-exploration rules (15%), and absence of reserves. The article cites the Tajik Tax Code as its underlying source. No named individuals.