TAJIKISTAN: NEWS AND ACCOUNTING ACTIVITIES, March 2024

• New rules for taxpayers and citizens were introduced by Tax Committee, regarding the tax curators system. Now the tax consultants will provide the consultation in area inspections (this system has been implemented as a pilot project).
• Significant changes have taken place in the legislation of Tajikistan regarding the rules for obtaining an individual identification number (IIN), online registration via website andoz.tj is available for citizens of Tajikistan.
• Introduced new opportunities for electronic applications for registration and liquidation of companies in the country.
• Public holidays and day off are – 8th of March and Navruz from 21 – 26 of March;
• VAT calculation – 14%;

Full list of accounting activities in March you may see below:

1. Calculation and payment of wages for February: from 25th February -5th of March;
2. Submission of tax reporting -income tax 12%; social tax -20%; pension fund -2%before March, 15

3.Payment of taxes:

Before March, 10

A single tax for the current tax year for agricultural land producers is paid no later than March 10 in the amount of at least 15% of the annual tax amount, June 10 in the amount of at least 30% of the annual tax amount, September 10 in the amount of at least 50% of the annual amount tax, on December 10 at the rate of 100% of the annual tax amount.

Before March, 10

Declaration on – Excise taxes is submitted by the 10th day of the month following the reporting month 10 March, 2024.

Before March, 15

Declaration on -VAT, income tax, social tax, road user tax and sales tax on cotton fiber and primary aluminum;

Before February, 15

Taxes on real estate (land tax and (or) tax on real estate) are paid no later than February 15 (in a prepayment order), May 15, August 15 and November 15 of the current year on an accrual basis from the beginning of the year in the amount of at least 25%, respectively, 50%, 75% and 100% of the annual amount.

Before April, 1

Declaration on income tax of individuals who are not taxed at the source of payments, and (or) the income tax declaration is provided before April 1 of the year following the reporting year.

Before April, 10

Declaration on Tax under the simplified system is paid 4 times a year (quarterly) until the 10th day of the month following the reporting quarter (for example: this tax for the period from January to March 2025 is paid until April 10, 2024)

4.Submission of statistical reporting according to schedule and type of business activities;