Regulatory Alerts2024-01-09
Instruction No. 258 on the Procedure for Submitting Statistical Reporting Form No. 1-N "Report on Taxes and Other Mandatory Budget Payments"
The National Bank of Tajikistan issued Instruction No. 258 to standardize the monthly electronic submission of Statistical Reporting Form No. 1-N by credit financial organizations, mandating Excel-based files with automated validation and strict formatting compliance. The regulation establishes a submission deadline of the 5th day each month, defines mandatory data fields including specific tax codes, balance sheet accounts, and cumulative reconciliation acts, and outlines precise procedures for error correction, data editing, and structural modifications. It requires all figures to be reported in national currency, accurately capturing accrued, paid, offset, and compensated tax liabilities to ensure seamless reconciliation with state budget authorities.