SPECIAL LEGAL REGIME

Special legal regime of the free economic zone – a set of legal norms establishing the special conditions for taxation, currency circulation, customs regime, employment relations and other conditions on the territory of the free economic zone;

On the FEZ “Panj” territory operates the legislation of the Republic of Tajikistan, which regulates free economic zones activity.

Regarding relations that directly are not settled by the legislation of the Republic of Tajikistan in the sphere of free economic zones will be applied legislation standards that are not contradicting their existence legislation norms regulating similar relations.

FEZ Administration shall be a legal entity and shall be established in the legal form as the state republican agency. FEZ Administration shall be the lower organization of the authorized state body responsible for the management of FEZ and shall operate in accordance with the legislation of the Republic of Tajikistan, this Provision and the Charter approved by the authorized state body responsible for the management of FEZ.

FEZ administration in its activities is guided by the Constitution of the Republic of Tajikistan, the Law of the Republic of Tajikistan “On free economic zones in the Republic of Tajikistan”, this Regulation on the FEZ, other regulatory and legislative acts of the Republic of Tajikistan.

                                     

   FEZ “Panj”  activity is regulated by:

  • Law of the Republic of Tajikistan “On Free Economic Zones”;
  • Law of the Republic of Tajikistan “On investments”;
  • Decrees of the Government of the Republic of Tajikistan;
  • Resolutions of Majlisi Namoyandagon Majlisi Oli of the Republic of Tajikistan;
  • Tax Code of the Republic of Tajikistan, Chapter 51 – taxation system free economic zones;
  • Customs Code of the Republic of Tajikistan, Chapter 32 – “Free Economic Zones”;
  • Kyoto Treaty of May 14, 1973 (the Kyoto Convention in a new edition, to which the Republic of Tajikistan acceded on October 1, 2015).