Legislation

The rights and duties of tax bearers

According to article 37 of the Tax Code the tax bearer has the right
According to article 38 of the Tax Code of Republic Tajikistan the tax bearer is obliged:

Статя 37.

1. To demand from tax departments the information connected with all questions of the taxation and other obligatory payments in the budget, including on the standard legal certificates regulating questions of the taxation, on forthcoming check of their activity (except for road checks) and to receive a written explanation on the questions connected with observance of tax laws; (the Law №193 from 28.07.06г.)
2) to represent the interests concerning tax relations personally or through the representative;
3) to be present at carrying out of tax control, to demand and receive copies of documents on results of tax control; (the Law №193 from 28.07.06г.)
4) to represent to explanatory tax departments on calculation and payment of taxes and other obligatory payments to the budget during carrying out of tax control and by its results; (the Law №193 from 28.07.06г.)
5) to receive an extract from the personal account about a condition of calculations with the budget on execution of tax obligations;
6) to appeal against in established by the present Code and other acts of Republic Tajikistan an order against certificates of tax checks and the notice under certificates of tax checks and actions (inactivity) of officials of tax departments;
7) to demand observance of tax secret;
8) not to represent the information and the documents which are not concerning the taxation;
9) to use tax privileges in the presence of the bases and in an order established by tax laws;
10) to receive prolongation of term of payment of taxes (delay) is perfectly in order and on the conditions established by the present Code;
11) on timely offset or return of the sums of unduly paid or unduly collected taxes (taxes which have unduly arrived in the budget);
12) to demand from officials of tax departments of observance of tax laws at fulfilment of actions by them concerning tax bearers;
13) not to carry out certificates (decisions) and requirements of tax departments and their officials, not corresponding to tax laws, other standard legal certificates concerning the taxation and to the Republic Tajikistan legislation.
14) to demand from checking officials of tax departments of the basis for carrying out of tax check, to familiarise with their business cards; (the Law №193 from 28.07.06г.)
15) to demand in an order established by the legislation, from tax department compensation of the damage, caused as a result of wrongful decisions and actions (inactivity) of its officials; (the Law №193 from 28.07.06г.)
16) to involve experts, representatives of associations and other public organisations in process of carrying out of tax checks, and also powers of involved persons should prove to be true according to a part of 3 articles 39 of the present Code. (The law №193 from 28.07.06г.)
2. The tax bearer has other rights provided by tax laws of Republic Tajikistan.
3. To tax bearers judicial protection of their rights and legitimate interests is guaranteed.
The order of protection of the rights and legitimate interests of tax bearers is defined by the present Code and other legislation of Republic Tajikistan.
4. The rights of tax bearers are provided with corresponding obligations of officials of tax departments.
Default or inadequate discharge of duties on maintenance of the rights of tax bearers attracts the responsibility provided by the legislation of Republic Tajikistan.

Статя 38.

1) in due time to rise on the registration account as the tax bearer and the account as the payer of the tax to the added cost;
2) in full to execute the tax obligation according to the present Code;
3) to carry out legal requirements of tax departments about elimination of the revealed infringements of tax laws, and also not to interfere with lawful activity at execution of official duties by them;
4) on the basis of the instruction to suppose officials of tax departments to inspection of the property which is object of the taxation and (or) the object connected with the taxation;
5) to represent to corresponding tax departments tax declarations, other tax reporting and documents in an order provided by the present Code;
6) to carry out monetary calculations with the consumers, carried out at trading operations or rendering of services by means of cash, payment bank cards, checks with obligatory application of cash registers with fiscal memory and delivery of the control check for hands to the consumer according to the present Code;
7) to conduct when due hereunder the account of the incomes (expenses), objects of the taxation and (or) the objects connected with the taxation according to tax laws;
8) within not less than 3 years after the expiration of calendar year to provide safety of the data of accounting, other account and other documents necessary for calculation and payment of taxes of this calendar year, and also the documents confirming received incomes, the made expenses and the paid (withheld) taxes.
9) annually to spend inventory of property and obligations according to the legislation of Republic Tajikistan on accounting; (the Law №219 from 22.12.06г.)
10) to inform tax department in a place of the registration account on all accounts opened by it in banks and others financially – credit institutions (except supplementary savings (depositary) accounts of physical persons) in time not later than 5 working days from the date of opening of accounts; (the Law №219 from 22.12.06г.)
11) till July, 15th of current year for the first half of the year of current year and till January, 15th of next year for the second half of the year of current year to represent to tax department in a place of the registration account in cases, under the form and is perfectly in order, the confirmed authorised state structure in coordination with the Ministry of Finance of Republic Tajikistan and the State committee of statistics of Republic Tajikistan, the report on the sum of tax privileges under the nation-wide and local taxes received by it at definition of the tax obligations according to tax laws of Republic Tajikistan, including about the tax privileges given to other persons at performance by the given tax bearer of functions of the tax agent. (The law №219 from 22.12.06г.)
2. The tax bearer carries out other duties provided by the present Code.
3. Legal bodies and individual businessmen, besides the duties provided by a part of 1 present article, are obliged to inform in writing in tax department in a place of the registration account:
1) about all isolated divisions existing in territory of Republic Tajikistan - in time not later than 30 calendar days from the date of their creation, reorganisation or liquidation;
2) about the announcement an inconsistency (bankruptcy), about liquidation or reorganisation - in time not later than 10 calendar days from the date of acceptance of such decision;
3) about change of the location or a residence - in time not later than 10 calendar days from the moment of such change.
4. The tax bearer bears responsibility for default or inadequate performance of the duties assigned to it according to the present Code and other legislation of Republic Tajikistan.