The Tax Committee under the Government of the Republic of Tajikistan (hereinafter referred to as the "Committee") is the central executive body of state authority in the field of state control over the full and timely payment of taxes, except in cases where the Tax Code of the Republic of Tajikistan assigns tax collection to other authorities.
In its activities, the Committee is guided by the Constitution of the Republic of Tajikistan, the Tax Code of the Republic of Tajikistan, other regulatory legal acts of the Republic of Tajikistan, international legal acts recognized by Tajikistan, as well as this Regulation.
The main functions of the Committee include ensuring compliance with tax legislation, developing tax administration mechanisms to ensure the timely and full collection of taxes into the respective budgets, participating in the development of draft laws and other regulatory legal acts on taxation issues, including agreements with other states, explaining taxpayers' rights and obligations to them, and timely informing taxpayers about changes in tax legislation.
The unified system of tax authorities of the Republic of Tajikistan consists of the central office, the management structure, and the list of enterprises (organizations) within the Committee's system, which are approved by the Government of the Republic of Tajikistan.
The Committee ensures the practical implementation of the functions of tax authorities in the Republic of Tajikistan and, in cases established by regulatory legal acts of the Republic of Tajikistan, beyond the territory of the Republic of Tajikistan. It manages the system of tax authorities in the Republic of Tajikistan and is accountable to the Government of the Republic of Tajikistan
