Tax Code of the Republic of Tajikistan — full Russian text

Full text of the Tax Code of the Republic of Tajikistan (Russian-language primary legal source on the Tajik MFA Moscow-embassy file server). The document is structured as a codification divided into Part I (General Part), with Section I “General Provisions” and Chapter 1 “Basic Provisions”, and further parts on specific taxes. Article 1 states the Code regulates establishment, amendment, abolition, calculation and payment of taxes, and state–taxpayer relations; customs duties and taxes on goods crossing the border are jointly regulated with customs legislation; state duties and other mandatory budget payments are regulated by their respective laws and this Code. Article 2 states Tajik tax law is based on the Constitution and consists of this Code, subordinate normative legal acts and recognised international legal acts, and limits inclusion of tax provisions in non-tax legislation to listed exceptions. Article 3 reserves tax-setting to Code amendments initiated by the Government of Tajikistan, with drafts submitted by the Ministry of Finance. Article 4 defines the Tajik tax system; Article 5 sets principles (taxes must be established by the Code; local authorities may introduce only Code-specified local taxes; taxes are obligations to the state budget). The document is a statute text; it contains no journalistic authorship and cites no external sources beyond itself.