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Tajikistan Introduces VAT and Corporate Tax Exemptions for Civil Aviation

|Approved Changes|Tajikistan
Tajikistan

The Tajikistan Supreme Assembly (parliament) approved a VAT exemption for companies in the domestic civil aviation industry on 7 December 2022. The VAT exemption covers the import of aircraft, engines, fuel, and lubricants, as well as leasing services provided by non-resident companies to domestic airlines in Tajikistan. Further, non-resident companies are exempted from corporate income tax on …

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