DUSHANBE, 23.01.2018. /NIAT «Khovar»/. The Founder of Peace and National Unity — Leader of the Nation, President of the Republic of Tajikistan, His Excellency Emomali Rahmon issued an Executive Order «On announcement of moratorium on inspections of activities of subjects of entrepreneurship in spheres of production».

According to theissueddecree, a two-year moratorium is announcedforall kinds of inspections of activities of subjects of entrepreneurship in spheres of production, with the exception of the planned inspections of the Agency for State Financial Control and Combating Corruption, the National Bank of Tajikistan, the General Prosecutor’s Office of the Republic of Tajikistan, the Accounts Chamber of the Republic of Tajikistan and the Tax Committee under the Government of the Republic of Tajikistan.

The purpose of announcementofmoratorium is state support for entrepreneurship in spheres of production, which will strengthen the industrial and export capacity of the republic, reduce inspections and create a transparent and favorable investment climate in the country.

The legal basis of the moratorium is enshrined in the draft law of the Republic of Tajikistan «On moratorium on inspections of activities of subjects of entrepreneurship in spheres of production» and approved by the Decree of the Government of the Republic of Tajikistan on January 20, No. 30, which was sent to the Majlisi namoyandagon Majlisi Oli of the Republic of Tajikistan.

This issued law defines the legal framework for the implementation of the moratorium on inspections of activities of subjects of entrepreneurship in spheres of production and the procedure for an implementation of the moratorium aimed at protecting the rights and legitimate interests of citizens.

In the draft of issued law, such concepts as the moratorium on inspections, the activities of subjects of entrepreneurship in spheres of production, the inspections of activities of subjects of entrepreneurship in spheres of productionand the periods of the moratorium on inspections, etc., are very clearly stated.

For example, a moratorium on inspections has been clarified — a temporary suspension of a certain part of the authority on the basis of this Law or other regulatory legal acts of authorized state bodies to verify the activities of business entities in the spheres of production, depending on the verification, verification of the activities of business entities in the spheres of production, body of state audit in accordance with the requirements of the law.

The subject of entrepreneurship in the sphere of production is a legal entity or an individual entrepreneur who has a state registration, engaged in the production of goods and products.

The period of the moratorium on inspections is also determined by the President of the Republic of Tajikistan, during which the inspections of activities of subjects of entrepreneurship in spheres of productionare prohibited, except in cases provided for by law.

According to this project, the list of legal entities and individual entrepreneurs related to the sphere of production is provided to the state authorized body on statistics to Coordinating Council regardinginspections of activities bodies. This Council makes a decision for entering into the Register of subjects in the spheres of production of a legal entity or an individual entrepreneur. On the basis of this decision, the authorized body is obliged, not later than within three days, to include this person in the Register of activities of subjects in the spheres of production.

It should be noted that despite the fact that the moratorium suspends inspections for a certain period of time, article 6 of this law shows examples of allowing inspections in certain exceptional cases. The inspections of activities of subjects of entrepreneurship in spheres of productioncarried out within the framework of compliance with the requirements of regulatory and legal acts of the Republic of Tajikistan, with notification to the Coordination Council regarding activities of the supervisory bodies in the following cases:

— planned inspections of the Agency for State Financial Control and Combating Corruption of the Republic of Tajikistan, the National Bank of Tajikistan, the Accounts Chamber of the Republic of Tajikistan, the General Prosecutor’s Office of the Republic of Tajikistan and the authorized state body in the field of taxes;

— Upon receipt of a written application from legal entities or individuals (consumers of goods and products) about violation of their rights with regard to the activities of subjects of entrepreneurship in spheres of production (such verification is carried out only within the framework of the submitted appeal);

— If the inspection refers to the turnover of medicines, the quality and safety of food products;

— Liquidation of activity of subjects of entrepreneurship in spheres of productionon the basis of their application;

— Comprehensive tax audit in accordance with part 6 of Article 28 of the Tax Code of the Republic of Tajikistan.

In any case, the conduct of inspections is recorded in the register of inspections in accordance with the procedure established by the legislation of the Republic of Tajikistan.

Feature of this project is that, during the period of the moratorium, except for the cases specified in article 6 of the draft, inspections of the activities of entrepreneurship in spheres of production, the operation of a number of the following regulatory and legal acts is suspended, that is, the controlling bodies having the powers, according to these normative-legal acts, cannot use them:

— Tax Code of the Republic of Tajikistan;

— Forest Code of the Republic of Tajikistan;

— Customs Code of the Republic of Tajikistan;

— Urban Development Code of the Republic of Tajikistan;

— Labor Code of the Republic of Tajikistan;

— Code of Healthcare of the Republic of Tajikistan;

— Law of the Republic of Tajikistan «On inspections of Economic Entities»;

— Law of the Republic of Tajikistan «On the Agency for State Financial Control and Combating Corruption of the Republic of Tajikistan»;

— Law of the Republic of Tajikistan «On the Accounts Chamber of the Republic of Tajikistan»;

— Law of the Republic of Tajikistan «On Environmental Protection»;

— Law of the Republic of Tajikistan «On Protection of Competition»;

— Law of the Republic of Tajikistan «On Fire Safety»;

— Law of the Republic of Tajikistan «On Precious Metals and Precious Stones»;

— Law of the Republic of Tajikistan «On Energy»;

— Law of the Republic of Tajikistan «On Standardization»;

— Law of the Republic of Tajikistan «On certification of products and services»;

— Law of the Republic of Tajikistan «On Conformity Assessment»;

— Law of the Republic of Tajikistan «On Veterinary Medicine»;

— Law of the Republic of Tajikistan «On Seed Production»;

— Law of the Republic of Tajikistan «On Plant Quarantine»;

The law of the Republic of Tajikistan «On the breeding business» will be suspended, that is, the inspection bodies that are authorized to conduct inspections on the basis of regulatory legal acts cannot use them.

At the same time, the Founder of Peace and National Unity — Leader of the Nation, President of the Republic of Tajikistan, Emomali Rahmon, using his initiative right, has sent for consideration of the Majlisi namoyandagon Majlisi Oli of the Republic of Tajikistan a number of draft laws focusing on the implementation of the President’s Address of December 22, 2017.

In particular, the draft law of the Republic of Tajikistan «On Amendments to the Law of the Republic of Tajikistan» On the State Budget of the Republic of Tajikistan for 2018″was proposed for consideration, which is envisaged for the introduction of tax privileges for open joint-stock companies «Tajik Air» and the State Unitary Enterprise «Rohi ohani Tojikiston» to update the technical base and improve the level and quality of passenger service, according to which the importation of aircraft, locomotives and modern wagons is exempted from payment of customs duties and value-added tax.

According to the amendments and additions proposed to the Customs Code of Tajikistan, from the payment of customs duties on the import of raw materials (accessories) for the production of school clothing to enterprises, the list of which is approved by the Government of the Republic of Tajikistan, import of agricultural equipment, import of lines and equipment for the production of medicine product, equipment and technologies for modern diagnostics and treatment, import of technologies and products for the provision of poultry enterprises and goods, the values for the needs of poultry factories and enterprises for the production of feed for animals and birds, are fully exempt from customs duties, import of new cars (with the year of release less than one year, with a maximum jog up to ten thousand kilometers) of 50% is exempt from customs duties.

The draft law of the Republic of Tajikistan «On amendments and additions to the Tax Code of the Republic of Tajikistan» is aimed at practical implementation of the proposals of the Annual Message on granting tax privileges to subjects of entrepreneurship in spheres of production.

In particular, in accordance with the changes introduced in Article 169 of the Code, the supply (sale) of a uniform school uniform for preschool age of domestic production, medicines of domestic production, according to the list, the import of raw materials (accessories) for the production of school clothes, the import of agricultural machinery according to the list, goods for the import of materials for the production of medicines, pharmaceutical enterprises, import of lines and equipment for the production of pharmaceuticals, the latest equipment and technologies for modern diagnostics and treatment, the import of technologies and products for the provision of poultry enterprises and goods destined for the needs of poultry plants and enterprises for the production of feeds for animals and birds are completely exempted from customs duties.

Import of new automobiles (with a release date of less than one year, with a maximum run to ten thousand kilometers) is exempt from paying 50% of the value-added tax.

Along with these issues, the project also resolves other issues related to taxes and taxation, which will provide assistance to support entrepreneurship.

Including the Tax Code will be added to Article 21, which determines the procedure for the operation of regulatory and legal documents of the Republic of Tajikistan. In particular, this article regulates the procedure for the enactment of normative and legal acts in the tax area, in which situations these documents have the right of return and in which they do not have, the procedure for resolving problems in the event of contradictions or problems between the provisions of the Tax Code, or lack of necessary rules for regulating tax relations.

In addition, the draft proposed a number of criteria that can serve in favor of taxpayers. Thus, the first scheduled inspections of the activities of small business entities that are payers of the tax on a simplified system can be conducted only after 36 months of state registration. Earlier this term was 24 months. Carrying out of the cameral control more than once in 6 months is forbidden. Acts and decisions of tax authorities, developed against the requirements of the Tax Code and limiting the rights and interests of taxpayers, do not have legal force.

It should be noted that all submitted legal documents, irrespective of the time of their adoption and entry into force, will be effective from January 1, 2018.