1. Value of a Taxable Transaction

2. The value of a taxable transaction shall be determined on the basis of the amount (the value, including in kind) which the taxpayer receives or has the right to receive from a customer or any other person, including any duties, taxes, and/or other fees, but not including the VAT and retail sales tax.

3. If a taxpayer receives or has the right to receive goods, work, or services in exchange for a taxable transaction, the value of the taxable transaction shall include the market value of these goods, work, or services (including any duties, taxes, or other fees), but not including the VAT and retail sales tax.

4. In the event that a taxpayer does not receive or does not have the right to receive any values in exchange for a taxable transaction, the value of the taxable transaction shall be equal to the market value of the goods delivered, the work performed, or services provided by the taxpayer in the process of said taxable transaction (including any duties, taxes, or other fees), but not including the VAT and retail sales tax.

5. In the case of the consumption or use of goods (work or services) for noncommercial purposes, and also in the case of deliveries of goods (performance of work or provision of services) for one's own employees, the amount of a taxable transaction shall be equal to the market price of these goods, work, or services (including any duties, taxes, or other fees), but not including the VAT and retail sales tax.

6. Value of Taxable Imports The value of taxable imports shall be the customs value of goods as determined in accordance with the customs legislation of the Republic of Tajikistan, plus the amount of duties and taxes payable on the importation of goods into the Republic of Tajikistan, but not including the VAT.

7. Taxation of International and Transit Shipments The provision of transportation or other services and the performance of work directly related to international freight and passenger transport, as well as the delivery of fuel and lubricants and other consumables loaded onto aircraft for consumption during international flights, shall be exempt from the VAT. International shipments shall be understood to mean freight and passenger transport, the point of departure and point of destination of which (or one of these points) is located outside the Republic of Tajikistan.

8. Work and services performed in connection with international shipments shall include: work and services related to the transport (transportation, shipment), loading, unloading (offloading), transshipment, and forwarding of goods exported from the territory of the Republic of Tajikistan, as well as goods in transit across the territory of the Republic of Tajikistan

9. work and services related to the transport (transportation, shipment) of mail, passengers, and baggage outside the Republic of Tajikistan; technical, commercial, navigation, and airport servicing of international flights.

10. Taxation of Exports of Goods Exports of goods, other than raw cotton, cotton fiber, and primary aluminum, shall be subject to the value-added tax at the zero rate

11. Confirmation of the Export of Goods Documents confirming the export of goods shall include: 1) an agreement (contract) for the delivery of exported goods; 2) a freight customs declaration bearing notations made by the customs authority that released the goods under the export regime 3) copies of shipping documents bearing the notation of a customs authority located at a point of entry on the customs frontier of the Republic of Tajikistan