1. Topic 8 “Responsibility and Protection of Taxpayers’ Rights” 1. Financial responsibility for violation of tax legislation 2. Criminal liability of taxpayers for tax law violations

2. A coercive measure Right remedial measures Ensure the performance of its duties by the taxpayer to pay taxes, as well as compensation for damage to their untimely and incomplete payment. These measures include the collection of back taxes and penalties Punitive measures Coercion impose on violators of tax laws additional payments as punishment. These measures include the penalty of deprivation of the right to occupy certain positions, bringing to compulsory labor, imprisonment, etc.

3. Legal liability for violations of tax laws - - a set of coercive measures against punitive applied to offenders as punishment in cases prescribed by law and order

4. Legal science and practice of traditional identify several types of legal liability: civil, disciplinary, material, administrative, and criminal.:

5. For violations of tax laws, depending on the type and seriousness of the act can be used only: measures of administrative responsibility * measures of criminal responsibility

6. Legal responsibility is caused if these four conditions exist: illegal behavior; the existence of harm (damage); causal connection between the unlawful conduct and matured damage (damage); guilt of offender.

7. The Criminal Code of the Republic of Tajikistan (hereinafter - CC RT) contains three articles that criminalize tax evasion.

8. Article 291. CC RT - “Evasion of customs duties" 1) Failure to pay customs duties in a large amount -- shall be punished by a fine of five hundred to one thousand minimum monthly wage or imprisonment for up to four months. 2) The same act committed: a) repeatedly ; b ) using his official position; c) by an organized group ; shall be punished by a fine of between one and two thousand minimum wage from the deprivation of the right to occupy certain positions or engage in certain activities for a term up to five years, or restraint of liberty for a term up to three years, or imprisonment for the same term. Note: Failure to pay customs duties deemed to be committed in a large amount if the value of unpaid customs duties higher than five hundred minimum wages.

9. Article 292. CC RT - "Tax evasion with organizations" 1) Failure to pay taxes or other charges by law to organizations regardless of ownership, by including in the accounting documents deliberately misreporting of income or by concealment of other taxable items, committed on a large scale - shall be punished by a fine of from one thousand to one thousand five hundred minimum wages or deprivation of the right to occupy certain positions or engage in certain activities for a term up to five years, or imprisonment for a term of three to six months. 2) The same acts committed repeatedly, - shall be punished by imprisonment for a term up to three years with deprivation of the right to occupy certain positions or engage in certain activities for a term up to five years. Note: Failure to pay taxes or other mandatory payments to organizations deemed to be committed in large amount if the amount of the unpaid tax or compulsory payments over five hundred minimum wages.

10. Article 293. CC RT "Evasion of a citizen from paying taxes" 1 ) Failure of a citizen from paying the tax by not presenting the statement of income when filing the declaration is mandatory, or the inclusion of a declaration knowingly false information about income and expenses, resulting failure to pay tax on a large scale - shall be punished by a fine of up to seven hundred minimum wages, or correctional labor for up to two years. 2) The same acts committed: 1 ) by a person previously convicted of the offense or for the evasion of customs duties; b) in a large amount - punishable by a fine of seven hundred to one thousand minimum monthly wage or imprisonment for a term not exceeding two years. Note: Dodge citizen of the tax deemed to be committed in a large amount if the amount of the unpaid tax exceeds two hundred minimum wages, and on a very large amount - five hundred minimum wages.