DUSHANBE, November 5, 2012, Asia-Plus  -- The functional reorganization of the Tax Committee under the Government of Tajikistan must be completed before than end of this year.

“Functional principle of organization of the tax administration of tax inspectorates of Dushanbe, regions and districts should be reorganized before the end of this year,” an official source at the Tax Committee told Asia-Plus in an interview.

According to him, the collection of taxes will be based on the principles of functional organization with segmentation of taxpayers.

The tax reform reportedly stipulates that the tax collection agency based on the principles of self-charging and self-declaration will ensure the maximal collection of taxes with the minimal expenses for sides during implementation of five main functions of the tax administration:  taxpayers servicing; registration of incomes and processing of declarations; recovery of debt; conducting audit with due regard for risks; and fair appeal.

We will recall that Tajikistan passed the new edition of the tax code on September 5 this year.

A special commission has been set up to work out the new Tax Code.  To work out the new edition of the tax code, the commission reportedly studied an experience of Georgia and took into consideration views of experts from international financial institutions.

The number of articles in the Tax Code of Tajikistan was reduced from 271 to 229 and the new Tax Code offers the considerable reduction in the number of types of taxes by half -- from 21 to 10.  Retail sales tax and highway use tax were abolished, while some types of taxes were unified.