Tax Code of the Republic of Tajikistan (2025, andoz.tj)

Official Russian-language text of the Tax Code of the Republic of Tajikistan (Налоговый Кодекс Республики Таджикистан), published by the State Tax Committee under the Government of the Republic of Tajikistan (andoz.tj). The document is dated 11 February 2025, reflecting amendments introduced by Law of the Republic of Tajikistan №2143 of 11 February 2025 (ЗРТ от 11.02.2025, №2143). This is a primary legislative source rather than a news article. The Code sets out the organisational, legal and economic basis for establishing, modifying, cancelling, calculating and paying taxes in Tajikistan, as well as the relationships between the state and taxpayers concerning fulfilment of tax obligations. Structured into a General Part and Special Part. The General Part opens with Section I (“General provisions, principles, subjects of tax relations, taxation system, rights and obligations of taxpayers”) and Chapter 1 (“General provisions”). Article 1 establishes that tax legislation is based on the Constitution of Tajikistan and consists of this Code, other Tajik normative legal acts, and international legal acts recognised by Tajikistan. Article 2 defines core concepts: tax administration, special tax regime, general tax regime, assets, and related terminology. The Code reports rules on: non-retroactivity of norms increasing tax burdens; retroactivity of norms mitigating liability; interpretation of ambiguities in the taxpayer’s favour; prohibition on placing tax-regulating norms in other laws except enumerated exceptions (administrative offences, criminal law on tax crimes, bankruptcy priorities, customs, state duty, budget law, investment/credit agreements ratified by Majlisi Oli); diplomatic exemptions; and treaty-based avoidance of double taxation with conditions on beneficial ownership and active operations. Source: Tax Committee of Tajikistan (andoz.tj).