Legal entities formed under Tajik law, as well as legal entities whose effective control (management) is in Tajikistan, are recognised as residents for CIT purposes.
Permanent establishment (PE)
Under general provisions of the Tax Code, any activity carried out through a fixed place on the territory of Tajikistan, including activity performed through a dependent agent, regardless of duration of such activities, will create a PE of a non-resident.
Further, a non-resident legal entity having business activities in Tajikistan may also create a PE in the following cases:
- 'Services PE': A non-resident enterprise renders services in Tajikistan through employees or other personnel engaged by the non-resident for such purposes, provided that these activities continue for more than 90 calendar days within any consecutive 12-month period.
- 'Construction PE': Places used for construction, sites for construction work, installation or other places associated with the implementation of supervisory activities.
- 'Agency PE': A non-resident will be considered as having a PE in cases where a resident or non-resident has the contractual authority to represent the non-resident’s interests in Tajikistan (i.e., act and/or sign contracts on behalf of the non-resident).