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Tajikistan is a landlocked nation in Central Asia. Its official name is the Republic of Tajikistan (Tajik: умурии oикистон, romanized: Jumhurii Tojikiston). It has a total land area of 143,100 km2 (55,300 sq mi) and a population of 9,537,645 people. Dushanbe is its capital and biggest city. It is bounded to the south by Afghanistan, to the west by Uzbekistan, to the north by Kyrgyzstan, and to the east by China. It is separated from Pakistan by the Wakhan Corridor in Afghanistan. Tajiks' ancestral homelands include present-day Tajikistan, as well as areas of Afghanistan and Uzbekistan.
Tajikistan's territory was previously home to several ancient cultures, including the Neolithic and Bronze Age city of Sarazm, and was later home to kingdoms ruled by people of various faiths and cultures, including the Oxus Valley Civilisation, Andronovo Culture, Buddhism, Nestorian Christianity, Hinduism, Zoroastrianism, Manichaeism, and Islam. Several empires and dynasties governed the region, including the Achaemenid Empire, Sasanian Empire, Hephthalite Empire, Samanid Empire, and Mongol Empire. The Timurid Renaissance developed after being dominated by the Timurid dynasty and the Khanate of Bukhara. Later, the Russian Empire and, later, the Soviet Union annexed the area. Inside the Soviet Union, the country's existing boundaries were established when it was an independent republic within Uzbekistan before becoming a full-fledged Soviet republic in 1929.
Tajikistan became an independent sovereign republic on September 9, 1991, when the Soviet Union collapsed. From 1992 to 1997, a civil war raged practically soon after independence. Since the war's conclusion, the country's economy has grown thanks to newly formed political stability and international help. Since 1994, President Emomali Rahmon has ruled the nation as an autocratic dictator. There is rampant corruption and human rights abuses, including as torture, arbitrary detention, escalating political repression, and a lack of religious freedom and other civil freedoms.
Tajikistan is a four-provincial presidential republic. Tajikistan is one of three Persian-speaking nations, along with Afghanistan and Iran, since the Tajik ethnic group speaks the Tajik language, the first official language. The official inter-ethnic language is Russian. Despite the fact that the country is legally secular, Islam is practiced by 98 percent of the people. Despite its small population, the Gorno-Badakhshan oblast has a rich linguistic variety, with Rushani, Shughni, Ishkashimi, Wakhi, and Tajik among the languages spoken. More than 90% of the country is covered by mountains. It is a developing nation with a transitional economy that is heavily reliant on remittances, aluminum manufacturing, and cotton cultivation. Tajikistan is a member of the United Nations, the CIS, the OSCE, the OIC, the ECO, the SCO, and the CSTO, as well as a NATO Partnership for Peace partner.
Employees are entitled to at least 24 days of paid annual leave each year. Employees with specific forms of impairments are given 35 or 42 days off, based on their official disability categorization.
Tajikistan recognizes 15 public holidays.
Tajikistan has no particular provisions for paid sick leave. Employees are entitled to 14 days of unpaid time off each year to care for ailing relatives.
Female employees are entitled to 140 days of fully paid maternity leave, with 70 days prior to the delivery and 70 days following the delivery. If there are issues during delivery or if there are numerous births, leave might be extended. New moms are also permitted to take leave till their kid reaches the age of 18 months.
There is no statutory paternity leave.
Until the kid reaches the age of three, any parent may take unpaid leave to care for the youngster. Parents with two or more children under the age of fourteen, or handicapped children under the age of eighteen, are often entitled to extra leave and the continuation of their employment.
Employers may terminate an employee only for business reasons or for employee misconduct. Employers are generally required to offer notice to employees prior to dismissal.
One to two months' notice is required, depending on the reason for dismissal. During the probationary period, the notice period is seven days.
Generally, standard employment contracts are not time-limited. They typically include a three- to six-month probationary period.
The employee receives a one-time severance payment upon the termination of the employment contract or at the employer's initiative and in circumstances beyond the parties' control. Severance pay cannot be less than the employee's three average monthly salaries.
A typical workweek consists of 40 hours spread over five or six days. Certain employees have shorter daily maximum hours.
Overtime is permitted in a limited number of exceptional circumstances, and the employee must agree to the overtime hours. Employees may not work more than four hours of overtime in a two-day period (two hours in exceptionally difficult or dangerous jobs) or more than 120 hours in a calendar year. Employees are entitled to overtime compensation for hours worked. Unless otherwise specified in a collective bargaining agreement or individual employment contract, the rate of pay is 150 to 200 percent.
Tajikistan has a monthly minimum salary of 400 Tajikistani somoni.
Tajikistan is trying to provide universal healthcare, although the system is not yet operational. There are a few private hospitals, mainly in Dushanbe, the capital city.
Tajikistan has nine public holidays, which should be observed by your workers. In addition, you should offer 24 calendar days of paid annual leave. Some employees, such as those who work in hazardous circumstances, those who are handicapped, and those who are under the age of 18, should be given more paid time off.
Parental leave is another significant guaranteed perk for workers. Female workers are usually entitled to 70 days of paid maternity leave during their pregnancy and another 70 days after giving birth. If the employee had a difficult delivery, she should be entitled to 86 paid days off. You should additionally give 40 TJS as a daycare benefit until the kid reaches the age of 18 months.
In Tajikistan, all Tajik legal organizations are subject to corporate income tax (CIT). Tajik citizens are taxed on their global earnings. Non-residents are liable to CIT in Tajikistan solely on income earned in Tajikistan. Non-residents who do business via a permanent establishment (PE) are usually subject to the same CIT rules.
CIT is determined by applying the statutory 23 percent rate to taxable income (13 percent for businesses manufacturing products), which is derived by subtracting permitted deductions and losses carried over from previous periods from gross income.
Non-residents are taxed on their income earned in Tajikistan. Taxation is mainly handled via withholding; however, non-resident persons are obliged to complete a self-assessment in some restricted circumstances. Non-resident persons may be exempt from taxes in Tajikistan under specific circumstances or when provisions of a double tax treaty (DTT) are applicable.
Individual income taxes are calculated using progressive rates ranging from 0% to 13%. Non-residents' employment income is taxed at a rate of 25%.
In general, VAT is levied on taxable turnover, which includes both goods and services. VAT is charged at a rate of 18%. Individuals and companies are obliged to register as VAT payers if their taxable turnover for the previous 12-month period exceeds TJS 1 million.
In principle, the Tax Code exempts from VAT the following items and services: products and services not supplied in Tajikistan under the place of supply regulations; the sale, transfer, or rent of real property; financial services; some medical services; and certain other goods and services.
Furthermore, professional participants who do business on the Tajikistan stock market are free from VAT for a period of five years.
When it comes to products, if the conditions of delivery include transportation, the location of supply is established as the starting point of transit. In other instances, the location of supply of commodities is defined by the point at which they are transferred. Services are usually regarded to be supplied at the service provider's place of business or the actual location where services are delivered. Certain kinds of services, however, are deemed to be supplied at the buyer's location. Legal, marketing, consulting, accounting, engineering, auditing, data processing, and other services fall under this category.
In most cases, qualified exporters may claim a VAT refund if their input VAT exceeds their assessed VAT.
The Tajikistan visa policy is concerned with the standards that a foreign visitor must meet in order to enter the nation. It also specifies the nations that are free from requiring a visa to visit Tajikistan, as well as the kind of travel papers that others will need to do the same.
The kind of travel document you will need to visit Tajikistan is determined by a variety of factors, including the purpose of your trip, the duration of your stay, and your nationality.
Tajikistan's visa policy is relatively open, as more than 121 nations may visit with an electronic travel permit, and 10 do not need a visa. The remainder will need to apply at their local consulate or embassy.
The length of time you can legally stay in the country depends on your nationality. Some visa-exempt individuals may remain indefinitely, while others can only stay for 90 or 30 days.
Your nationality will also decide how long you may remain in the country with your electronic travel authorisation and how much time you have to enter (multiple or single-entry).
Tajikistan is now open to all nations, since there are no limitations or prohibitions for any nationalities.
If you wish to work and remain in this Central Asian country for an extended period of time, you must get a work visa.
If you want to visit Tajikistan, you will need an eVisa (electronic visa) or a paper visa granted by a Tajikistan embassy or consulate, depending on your nationality, according to the Tajikistan visa policy for tourists.
The eVisa is an electronic travel authorisation that citizens of more than 121 countries may receive by completing an online application. It functions in the same way as a standard visa.
Foreign tourists who are not on this list will need to apply for a paper visa and go through the standard visa procedure petition, which may entail an in-person interview, unless they have a passport from one of the ten visa-free nations.
To get these papers, you must have a valid passport for at least six months, the anticipated travel date, and the money to pay the eVisa or paper visa charge.
In Tajikistan, employment contracts must be in writing. At the very least, the employment contract should state:
The employer's and employee's identity
The work environment
The employee's job title
If the task is exceptionally tough or hazardous, information regarding the working conditions and safety precautions put in place by the employer is provided.
When will the employee start working?
Normal working hours are the term of the job contract.
Rest periods and the duration of workers' yearly leave
information on pay
Both the employer's and the employee's rights and duties
Procedures for contract amendments and termination Procedures for compensating payments
Insurance related information
The contract's date and serial number
There is no set length for assignments. This is usually indicated in the employment contract for fixed-term employments.
Learning how to establish up a Tajikistan subsidiary will need careful consideration of your location and company activity. Tajikistan may have various rules in different cities or areas, which might affect the incorporation procedure. If you are unfamiliar with all of the country's rules, we suggest consulting with an expert who can assist you in locating a city that welcomes international incorporation.
Next, you should consult with other corporate leaders to determine the amount of involvement you want in Tajikistan. Companies may be formed as a limited liability company (LLC), a joint stock company, a branch, or a representative office, but your decision should be based on how you intend to function. If you wish to engage in a variety of activities, you should create an LLC. In the meanwhile, enterprises with just a little presence might establish as a branch or representative office.
If you incorporate as an LLC, the Tajikistan subsidiary establishment procedure will contain the following steps:
1. Filling out an application form for your legal entity's state registration
2. Providing background information about the founder and potential business activity
3. Creating a founders' resolution on the legal entity's formation
4. Providing a copy of the CEO's passport
5. Obtaining a receipt showing registration fee payment
6. Obtaining a state registration certificate as well as a Tax Identification Number (TIN)
7. Obtaining a statistic code and a Social Security and Pension number (PIN) through a separate application
Tajikistan's subsidiary rules apply differently to LLCs than to other types of businesses. For example, you must have at least one shareholder and one director, both of whom may be individuals or legal entities. You'll need at least $105 in minimum paid-up share capital, but only during the first 12 months of formation. Every shareholder's responsibility is limited by the amount of money they provide.
If you have more than one shareholder, your company's establishment paper must be backed by a charter. After that, you must register your LLC with the Unified State Registry for Legal Entities. The foundation papers, which must be notarized in Tajikistan, must be included in the application.