Tajikistan

Tax returns

Tax agents are obligated to report on withheld income tax at the source of payment not later than the 15th day of the month following the reporting month.

The following individuals are required to file tax returns before 1 April of the year following the taxable year: individuals who have income that is not taxed at the source, individuals who have foreign bank accounts, and certain other individuals as may be required by the law.

Payment of tax

In general, withholding agents are required to report and make withholdings from the payments to individuals. Payments by the tax agents are due by the date of reporting.