The appendix 1

                                                                                                                                         It is confirmed

                                                                                                                           The governmental order

                                                                                                                                Republic of Tajikistan

                                                                                                           From December, 28th, 2006 №607

                                                                          Position

                                        Tax committee at the Republic Tajikistan Government

                                 (In edition of Governmental order РТ from 28.12.2006г. № 607,

                                   From 27.08.2008г. № 435, from 28.05.2009г. № 327)

I. General provisions

1. The tax committee at the Republic Tajikistan Government (further - "Committee") is the central authorized enforcement authority of Republic Tajikistan in sphere of maintenance of the state control over full and timely payment of taxes, except cases in which the Tax code of Republic Tajikistan provides collecting of taxes by other bodies, carrying out functions on maintenance of execution and tax laws observance, development of mechanisms of tax administration for the purpose of maintenance of timely and full receipt of taxes in budgets of all levels, to participation in preparation of projects of laws and other standard legal certificates concerning the taxation, including contracts with other states, to an explanation to tax bearers of their rights and duties and timely informing of tax bearers on tax laws changes.

Committee as the authorized state structure and territorial tax departments being in its conducting - fiscal administration on mountain-Badahshansky autonomous region, on areas, a city of Dushanbe, tax inspection of large tax bearers at Committee with branches on areas and Dushanbe, tax inspections on cities, areas, areas in cities form the uniform centralized system of tax departments of Republic Tajikistan.

2. The committee provides practical realization of functions of tax departments in Republic Tajikistan and, in the cases established by standard legal certificates, outside of Republic Tajikistan, presides at system of tax departments of Republic Tajikistan and directly submits to the Republic Tajikistan Government.

3. The committee in the activity is guided by the Republic Tajikistan Constitution, the constitutional laws, the Tax code and other laws of Republic Tajikistan, joint decisions of Majlisi milli and Majlisi namoyandagon Majlisi oli of Republic Tajikistan , decisions of Majlisi milli and Majlisi namoyandagon, standard legal certificates of the President of Republic Tajikistan and the Republic Tajikistan Government, the international legal certificates recognised as Republic Tajikistan and the present

Position.

4. The committee carries out the activity directly and through the territorial tax departments in interaction with other central public authorities, local executive powers of the government, public and other organizations.

II. Powers

5. The committee carries out following powers in the established field of activity:

- Brings in the Government of Republic Tajikistan projects of laws of Republic Tajikistan, standard legal certificates of the President of Republic Tajikistan and the Government of Republic Tajikistan and other documents on which the decision of the Government of Republic Tajikistan, on the questions concerning sphere of conducting of Committee, established by point 1 of the present Position is required;

- To execute the Constitution of Republic Tajikistan, the constitutional laws, the Tax code of Republic Tajikistan and other laws, standard legal certificates of the President of Republic Tajikistan and the Republic Tajikistan Government accepts, and in the established cases co-ordinates and accepts standard legal certificates in the established field of activity, carried to the Committee competence;

- Will organize and co-ordinates activity of territorial tax departments on execution of the functions assigned to them;

- On the basis of the Tax code of Republic Tajikistan, laws, standard legal certificates of the President of Republic Tajikistan and the Government of Republic Tajikistan and in an order established by them, carries out powers in the established field of activity on control and supervision of correctness of calculation, completeness and timeliness of entering of taxes and other obligatory payments in the corresponding budget physical and legal bodies;

- Carries out control and supervision of observance of requirements to the kontrolno-cash technics, rather and conditions of its registration and application;

- Carries out sealing and (or) installation of control measuring devices in the order established by standard legal certificates;

- Carries out when due hereunder the state registration of legal bodies and individual businessmen (in edition of Governmental order РТ from 28.05.2009г. № 327);

- Registers when due hereunder the kontrolno-cash technics used by tax bearers;

- Gives out when due hereunder permissions to creation of tax warehouses and conducts their register;

- When due hereunder carries out assignment of identification number to each tax bearer and conducts the Uniform state register of tax bearers, including the Register of payers of the tax to the added cost;

- Carries out in the order established by standard legal certificates return or offset of unduly paid or unduly collected sums of taxes, and also percent and penalties;

- Holds when due hereunder competitions and concludes the state contracts on placing of orders for delivery of the goods, performance of works, rendering of services for needs of system of tax departments of Republic Tajikistan, and also on carrying out of research works for the state needs in the established field of activity;

- Carries out the analysis of realization of a state policy in the filled field of activity;

- Generalises practice of application of tax laws of Republic Tajikistan;

- Carries out currency control together with others authorized by the legislation of Republic Tajikistan bodies;

- Carries out functions of the main manager and the addressee of means of the republican budget provided on the maintenance of system of tax departments and realization assigned to Committee and territorial tax departments of functions;

- Will organize enrolment of citizens, provides timely and complete examination of oral and written references of citizens and tax bearers, acceptance on them of decisions and a direction of answers to applicants in established by the legislation of Republic Tajikistan term;

- Provides within the competence protection of the data making tax or state secret;

- Provides mobilization preparation, and also control and coordination of territorial tax departments on their mobilization preparation;

- Will organize vocational training of workers of system of tax departments, their retraining, improvement of professional skill and training;

- Co-operates when due hereunder with state structures of the foreign states and the international organizations in the established field of activity;

- Carries out according to the legislation of Republic Tajikistan work on acquisition, storage, the account and use of the archival documents formed in the course of activity of Committee and territorial tax departments;

- Carries out other powers in the established field of activity if such powers are provided by laws, standard legal certificates of the President of Republic Tajikistan or the Republic Tajikistan Government;

- Realization of internal audit for target and an effective utilization of budgetary funds in central office and territorial tax departments (in edition of Governmental order РТ from 30.11.2007г. № 602)

6. The committee for the purpose of realization of powers in the established field of activity has the right:

- To organize carrying out of necessary researches, tests, examinations, analyses and estimations, and also scientific researches concerning control and supervision in the established field of activity;

- To request and receive when due hereunder the data necessary for decision-making on questions, carried to the Committee competence;

- To give physical and to legal bodies of an explanation on the questions carried to the competence of Committee;

- To carry out control over activity of territorial tax departments and the organizations of system of Committee;

- To spend tax checks according to the Tax code of Republic Tajikistan;

- To co-ordinate and supervise over all lines of activity of territorial tax departments;

- To apply all measures of tax administration for the purpose of maintenance of timely and full receipt of taxes in budgets of all levels;

- To request and receive at territorial tax departments the information necessary for execution of problems assigned to Committee and functions;

- To carry investigations and the analysis of activity and the organisation of work of tax departments, to take measures to elimination of lacks and infringements, and also to hear reports of heads of tax departments on a condition of kontrolno-economic work, to render the methodical and practical help in its organization and to extend positive experience of their work;

- To request and receive when due hereunder at the central public authorities, local public authorities, tax departments of the foreign states, physical and legal bodies, the information necessary for execution assigned to Committee and territorial tax departments of problems and functions;

- To make when due hereunder claims in courts on the questions connected with execution (default) by tax bearers and (or) tax agents of tax laws, including on application of forced measures of collection of taxes in the form of stay of account operations under accounts of tax bearers in banks and others financially-credit institutions, seizures of property of tax bearers and collecting of money resources from bank accounts of tax bearers and their debtors;

- To apply the Republics Tajikistan of a measure of restrictive and precautionary character provided by standard legal certificates, and also the sanctions directed on a non-admission or liquidation of consequences, caused by infringement physical and (or) legal bodies of obligatory requirements in the established field of activity, for the purpose of suppression of the facts of infringement of tax laws;

- To apply to official, physical both to legal bodies tax sanctions and the penalties provided by the Tax code of Republic Tajikistan and other legislation of Republic Tajikistan for infringements of tax laws;

- To establish when due hereunder distinctions and departmental awards and to award them employees of system of tax departments for high achievements in the established field of activity;

- To involve when due hereunder for study of questions in the established field of activity scientific and other organizations, scientists and experts;

- To create coordination, consultative and expert bodies (councils, the commissions, groups, boards), including interdepartmental, in the established field of activity;

- To establish when due hereunder printing mass media for the publication of standard legal certificates in the established field of activity, official announcements, placing of other materials on the questions carried to the competence of Committee;

- To carry out other rights provided by the Tax code of Republic Tajikistan and other standard legal certificates of Republic Tajikistan. The committee and its territorial bodies are obliged:

- To observe the Republic Tajikistan Constitution, the constitutional laws, the Tax code of Republic Tajikistan and other laws of Republic Tajikistan, joint decisions of Majlisi milli and Majlisi namoyandagon  Majlisi oli of Republic Tajikistan, the decision of Majlisi milli, decisions of Majlisi namoyandagon, standard legal certificates of the President of Republic Tajikistan and the Republic Tajikistan Government, the international legal certificates recognized as Republic Tajikistan, the rights protected by the law and interests of the enterprises, establishments and other organizations, and also citizens;

- To provide realization of the state tax policy; - to provide the full and timely account of tax bearers, including payers of the tax to the added cost, and objects of the taxation, the account of the added and paid taxes and a shortage, control over correctness of calculation, completeness and timeliness of payment of taxes in the budget;

- To make reports on receipts of taxes in the budget, to keep account and make the reporting about the sums of given tax privileges of a cut of groups of tax bearers, types of tax and privileges, and also territories;

- To apply and in due time to collect financial and other sanctions, penalties and the percent provided by the Tax code of Republic Tajikistan and other acts of Republic Tajikistan;

- To carry out check of tax bearers according to standard legal certificates;

- To carry out other duties provided by the Tax code of Republic: Tajikistan and other standard legal certificates the Republics Tajikistan assigned to tax departments of Republic Tajikistan.

7. The committee in the established field of activity has not the right to carry out function on management of the state property, except the cases established by decrees of the President of Republic Tajikistan and the governmental orders of Republic Tajikistan. Established by the paragraph the first the present point of restriction will not extend on powers of the Chairman on management of the property fixed to Committee and territorial tax departments on the right of an operational administration and the decision of questions of activity of Committee. At realization of legal regulation in the established field of activity the Committee has not the right to establish not provided by the constitutional laws, laws, standard legal certificates of the President of Republic Tajikistan "and the Governments of Republic Tajikistan of function and power of the central public authorities, local public authorities, local governments, and also has not the right to establish restriction on realization of the rights and freedom of citizens, the rights of not state commercial and noncommercial organizations, except for cases when possibility of introduction of such restrictions by certificates of the authorized central enforcement authorities is directly provided by the Republic Tajikistan Constitution, the constitutional laws, laws and published to execute the Constitution, the constitutional laws, laws standard legal certificates of the President of Republic Tajikistan and the Republic Tajikistan Government.

III. The activity Organization

8. The committee is headed by the Chairman of Tax committee at the Republic Tajikistan Government (further - "Chairman"), appointed to the post and dismissed by the Republic Tajikistan Government.

The chairman bears personal responsibility for performance of the powers assigned to Committee, functions, problems and duties in the established field of activity.

The chairman has the assistants appointed to the post and dismissed on representation of the Chairman of Committee by the Government of Republic Tajikistan. The quantity of vice-presidents establishes the Republic Tajikistan Government.

9. The chairman has following powers:

- Distributes duties between the assistants and other workers of Committee and establishes degree of their responsibility for the organization and a management of corresponding lines of activity of Committee and execution of the duties assigned to them;

- Confirms Positions about territorial tax departments (fiscal administration, tax inspections) and structural divisions of central office of Committee;

- Establishes regular number of territorial tax departments within the confirmed limiting number of workers of system of Tax committee at the Republic Tajikistan Government;

- Appoints to the post and dismisses employees of central office of the Committee, the first heads and other officials of tax departments it agree names of the posts established by the Chairman of Committee;

- Brings on the statement of the Government of Republic Tajikistan of a nominee of vice-presidents of Committee and representatives of Tax committee at the Republic Tajikistan Government in foreign countries;

- Will organize employment of employees in system of tax departments on a contract and competitive basis, provides rotation of executives in system of tax departments;

- Solves in conformity the legislation of Republic Tajikistan on public service the questions connected with passage of public service in system of tax departments of Republic Tajikistan;

- According to standard legal certificates of Republic Tajikistan confirms lists of staff and estimates of expenses on the maintenance of central office of Committee and territorial tax departments within the assignments confirmed for the corresponding period provided in the republican budget;

- Makes in the Government of Republic Tajikistan of the offer on modification and additions in the present Position, the offer on limiting regular number of workers and other offers concerning the organization of activity of Committee and territorial tax departments;

- Makes in the Ministry of Finance of Republic Tajikistan of the offer on formation of the republican budget regarding financial maintenance of activity of Committee and territorial

Tax departments;

- Makes offers in the Republic Tajikistan Government about the statement of personal structure of members of board of Committee, except the persons entering into it on a post;

- Represents when due hereunder to the Government of Republic Tajikistan projects of standard legal certificates on the questions entering into the competence of Committee;

- Represents to the Republic Tajikistan Government when due hereunder offers on creation, reorganization or liquidation of the enterprises (organizations) of system of Committee;

- When due hereunder issues orders, decisions, instructions, methodical recommendations and are supervised by their execution;

- Cancels Republics Tajikistan contradicting the Tax code, laws and other standard legal certificates of Republic Tajikistan orders, instructions and instructions of heads of subordinate tax departments;

- Establishes powers of heads of territorial tax departments and the organizations of system of Committee on the independent decision of personnel, financial and other questions;

- Represents when due hereunder to the Government of Republic Tajikistan - lists of workers of Committee and territorial tax departments for representation to the state awards of Republic Tajikistan and assignment of honorary titles;

- In the order established by standard legal certificates encourages workers, and also imposes on them summary punishments;

- In the order established by standard legal certificates represents Committee in all state structures and other organizations;

- Executes other functions and the powers established by the Tax code of Republic Tajikistan, other laws and standard legal certificates of Republic Tajikistan, the present Position, and also the separate powers given to it by the Government of Republic Tajikistan.

10. Structural divisions of Committee are managements on the basic lines of activity of Committee. The structure of managements joins departments and sectors.

In Committee the board as a part of the Chairman of Committee (the Chairman of board), its assistants (on a post), heads of separate divisions of central office of Committee is formed.

Members of board, except the persons entering into it on a post, affirm and released from performance of the duties by the Republic Tajikistan Government on representation of the Chairman of Committee.

The board at the sessions considers the basic questions of the organization of work of tax departments on perfection of tax administration, increase of a collecting of taxes and other obligatory payments, discusses questions of practical guidance by activity of territorial tax departments and other questions.

Board decisions are accepted by majority of votes of its members, are made out by reports and realized by orders of the Chairman of Committee.

In case of disagreements between the Chairman of Committee and members of board, the decision is accepted by the Chairman, and members of board can inform the opinion in the Republic Tajikistan Government.

11. Financing of expenses on the maintenance of central office of Committee and territorial tax departments is carried out at the expense of means of the republican budget and when due hereunder in coordination with the Ministry of Finance of Republic Tajikistan at the expense of special means.

12. Tax committee at the Government of Republic Tajikistan and territorial tax departments are legal bodies, have the press with the image of the State Emblem of Republic Tajikistan with the name in the state and Russian languages, the corresponding press, stamps, forms and are financed from the uniform exchequer account of the Ministry of Finance of Republic Tajikistan.

13. A site of Tax committee at the Republic Tajikistan Government is the city of Dushanbe, street N.Karabaeva, 42/2.