Instruction No. 258 on the Procedure for Submitting Statistical Reporting Form No. 1-N "Report on Taxes and Other Mandatory Budget Payments"

Registered with the Ministry of Justice of the Republic of Tajikistan on December 27, 2023, No. 1269 Approved by the Resolution of the Board of the National Bank of Tajikistan on December 1, 2023, No. 128

Instruction No. 258 on the Procedure for Submitting Statistical Reporting Form No. 1-N "Report on Taxes and Other Mandatory Budget Payments"

This Instruction No. 258 on the Procedure for Submitting Statistical Reporting Form No. 1-N "Report on Taxes and Other Mandatory Budget Payments" (hereinafter - the Instruction) is developed in accordance with Articles 42 and 86 of the Law of the Republic of Tajikistan "On the National Bank of Tajikistan" and defines the procedure for submitting reports on accrued and paid taxes, as well as penalties and accrued interest thereon and other mandatory budget payments by credit financial organizations, which as taxpayers and tax agents accrue and pay them.

1. STATISTICAL REPORTING FORM NO. 1-N

1. Statistical reporting form No. 1-N "Report on Taxes and Other Mandatory Budget Payments" (hereinafter - statistical reporting No. 1-N) is prepared in an electronic file using Excel software.
2. Statistical reporting form No. 1-N includes data on the balance of taxes at the beginning of the reporting period (underpayment -, overpayment +), accrued and paid taxes, tax settlements (offset +/-, compensation -/+), as well as the balance of taxes at the end of the reporting period (underpayment -, overpayment +) and other mandatory budget payments. All data in statistical reporting form No. 1-N are indicated in the national currency.
3. Statistical reporting form No. 1-N contains information on the tax code according to the encoding described in Appendix 1 and the type of tax code according to the encoding provided in Appendix 2 to this Instruction.
4. When reflecting an additional accrued (paid) amount based on the results of tax audits, the type of tax code relative to which additional accruals were identified is indicated.

2. DEADLINE AND PROCEDURE FOR SUBMITTING STATISTICAL REPORTING NO. 1-N 5. Statistical reporting form No. 1-N is submitted to the National Bank of Tajikistan (hereinafter - NBT) via electronic mail. 6. Statistical reporting form No. 1-N is submitted monthly, no later than the 5th day after the reporting period. The reporting period is one calendar month. In case the last day of the submission deadline falls on a weekend (holidays, Saturday or Sunday), the report will be submitted on the first working day after the weekend. 7. Summary data for statistical reporting form No. 1-N are prepared in an electronic file using Excel software, taking into account the requirements of this Instruction. 8. The structure of the electronic file for statistical reporting form No. 1-N is indicated on the title page (R1T1). This file is filled out via banking software or manually by the executor of statistical reporting form No. 1-N. 9. In the automated reporting collection system of NBT, additional checks on entered data are conducted during the reporting period. Also, the system analyzes the submitted data and identifies errors in the corresponding data. The system checks the correctness of entered data, sends error information to the executor's email address, and provides the opportunity for editing. In case of a correct report, a message will be sent to the executor's email address. Data can be edited several times until it is accepted into the system. After data acceptance, editing of reporting data is possible only with the permission of authorized NBT officials. 10. In case amendments and additions are made to the procedure for compiling statistical reporting form No. 1-N, the report executor will be provided with additional information and documents with explanations from responsible employees of the NBT structural division. 11. If changes and additions are made to the file structure (change of location of parts, columns, column visibility, etc.), the report is considered incorrectly submitted. 12. Credit financial organizations must send to NBT in the application of the current report an act of reconciliation approved by the tax authority for each past quarter (in cumulative form) in the first month of the following quarter.

3. PROCEDURE FOR COMPILING STATISTICAL REPORTING NO. 1-N 13. Statistical reporting form No. 1-N is prepared in an electronic file using Excel software, filled out according to Appendices 1, 2, 3 and 4 of this Instruction, and consists of the following parts:

• title (address) sheet (R1T1);
• Appendix 1. Codes of taxes and other mandatory budget payments (sheet R1);
• Appendix 2. Codes of the type of taxes and mandatory payments of the state budget (sheet R2);
• Appendix 3. Code of a populated area (sheet R3);
• Appendix 4. Balance sheet account (sheet R4).

14. In the address (title) sheet of statistical reporting form No. 1-N, it is necessary to indicate the reporting date in the format "day/month/year", bank identification code (BIC) and taxpayer identification number (TIN) of the credit financial organization.
15. In case of submitting statistical reporting form No. 1-N to NBT, the title sheet must indicate the surname, name, phone number and email address of the report executor.
16. Sheet R1 indicates codes of taxes and other mandatory budget payments, which are also used for encoding data in the 1st column of the title sheet.
17. Sheet R2 indicates codes of the type of taxes and mandatory payments of the state budget, which are also used for encoding data in the 2nd column of the title sheet.
18. Sheet R3 indicates codes of populated areas, which are also used for encoding data in the 3rd column of the title sheet.
19. Sheet R4 indicates balance accounts, which are also used for encoding data in the 4th column of the title sheet.
20. General information on taxes and other mandatory budget payments (structure of the title sheet R1T1) is provided in the following table:

No.	Name	Content
1	Code of taxes and other mandatory budget payments	Indicated in accordance with Appendix 1 to this Instruction
2	Code of the type of taxes and mandatory payments of the state budget	Indicated in accordance with Appendix 2 to this Instruction
3	Code of a populated area	Indicated in accordance with Appendix 3 to this Instruction
4	Balance sheet account	A balance sheet account is used for accounting of tax liabilities and for controlling the correctness of payment and matching information provided by the credit financial organization with information on tax liabilities according to its balance, as well as for the unimpeded payment of each type of taxes and other mandatory payments by their direction and purpose to corresponding budgets, and is indicated in accordance with Appendix 4 to this Instruction
5	Balance at the beginning of the period (underpayment -, overpayment +)	Amounts of taxes, other mandatory budget payments, interest and penalties accrued for payment to the budget but not paid by the reporting date (underpayment) or overpaid (overpayments)
6	Accrued amounts	Amounts of taxes, other mandatory budget payments, interest and penalties accrued for payment to the budget during the period from the beginning of the reporting month to the end of the reporting month. Current payments of tax on legal entity incomes are carried out in accordance with the provisions of tax legislation. For the purposes of this Instruction, an accrued and paid social tax is considered the amount actually paid to the budget or payable
7	Paid amounts	Amounts of taxes, other mandatory budget payments, interest and penalties paid to the budget from the beginning of the reporting month to the end of the reporting month. Current payments of tax on legal entity incomes are carried out in accordance with the provisions of tax legislation
8	Tax settlements (offset +/-, compensation -/+)	Amounts that upon payment of taxes to corresponding budgets for one type of tax decrease (increase) and for another type of tax increase (decrease) by the same amount
9	Balance at the end of the period (underpayment -, overpayment +)	Amounts of taxes, other mandatory budget payments, interest and penalties accrued for payment to the budget but not paid by the reporting date (underpayment) or overpaid (overpayment)