DUSHANBE, June 11, Asia-Plus  -- The so called “Super Patent” – a document, the fixed cost of which combines three types of taxes in it, will be introduced in Tajikistan starting from July 1 this year, Khurshed Qosimov, the head of the taxation organization directorate within the Tajik Tax Committee, announced at a meeting with journalists in Dushanbe on June 10.  

The press club (Improving Tax Administration in Tajikistan) was organized by the IFC (International Finance Corporation) Business Enabling Environment Project   

“Super Patent” is a fixed payment, which includes income tax, social tax, and retail trade tax.  The system of this patent is very simple.  After having paid for the patent, an entrepreneur will not have to pay additionally social tax, retail trade tax, as it is now.  These taxes will be included into the price of the patent.

Qosimov noted that according to the new tax code that will be effective beginning on July 1, there will be only 28 types of activity, while before that, there were 169 types of activity.  

As of January 1, 2008, 114,000 individual entrepreneurs have been registered in the country; 74,201 of them have worked on patent system, Qosimov said. 

Entrepreneurs, working on patent system, are required to have an income of not more than 200,000 somonis per year. If the income exceeds this sum, then they have to open a legal entity.  Some 40,000 entrepreneurs working on patent system evade paying taxes, according to Qosimov.    

The present patent system for individual entrepreneurs does not reduce administrative burden and eliminate unneces­sary inspections.  According to IFC specialists, one of shortcomings of the present patent system in Tajikistan it is that it is granted for running only one type of activities and if entrepreneur wants to extend a range of his activities he will have to apply for new patent

 The advantage of the “Super Patent” is its universality: it is issued for several types of products in one patent.”  It will allow individual entrepreneurs not only decrease the sum of tax duties, but also increase tax rev­enue to the state budget.