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

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1 Appendix 1 to Instruction No. 258 on the Procedure for Submitting Statistical Reporting Form No. 1-N "Report on Taxes and Other Mandatory Payments to the Budget" Code of Taxes and Other Mandatory Payments to the Budget Codes are assigned when compiling statistical reporting form No. 1-N "Report on Taxes and Other Mandatory Payments to the Budget" in accordance with the legislation of the Republic of Tajikistan. No. Classification of taxes, duties, mandatory payments and other payments to the budget Codes 1 State-wide taxes 1 2 Local taxes 2 3 Duties, mandatory payments and other mandatory payments to the budget 3 4 Amount of tax identified as a result of audits 4 5 Tax coverage amount 4.1 6 Fines on tax coverage amounts 4.2 7 Interest arising from lines 1-4 5

2 Appendix 2 to Instruction No. 258 on the Procedure for Submitting Statistical Reporting Form No. 1-N "Report on Taxes and Other Mandatory Payments to the Budget" Code of the Type of Taxes and Mandatory Payments to the State Budget Codes are established when determining the type of tax and other mandatory payments to the budget. No. Code Types of taxes and mandatory payments to the state budget 1 1 Revenues 2 101 Tax revenues: 3 10101 income tax 4 1010101 personal income tax 5 1010102 corporate income tax 6 1010103 income in the form of wages/salaries 7 1010104 from dividends 8 1010105 income from interest (interest income provided by the National Bank of Tajikistan and other credit organizations, established relative to bank savings and other similar operations not prohibited by legislation, Article 238 of the Tax Code of the Republic of Tajikistan) 9 1010106 income from property lease and capital gains from sales of property 10 1010107 other income of individuals not classified under codes 1.01.01.03-1.01.01.07 11 10102 Social taxes: 12 1010203 social tax (2 percent from non-budgetary institutions) 13 1010204 social tax (20 percent from non-budgetary

3 institutions) 14 10103 Property tax: 15 property tax on real estate objects 16 1010301 personal real estate tax 17 1010302 corporate real estate tax 18 Land tax: 19 1010303 land tax from legal entities 20 1010304 land tax from individuals 21 Transport vehicle tax: 22 1010305 transport vehicle tax for individuals 23 1010306 transport vehicle tax for legal entities 24 10105 Value Added Tax: 25 1010501 domestic value added tax 26 1010502 external value added tax 27 10106 Special taxation regimes: 28 1010602 special taxation system for gaming business entities 29 1010603 simplified taxation system for small business entities 30 1010604 taxation system for individuals conducting entrepreneurial activities based on a patent or certificate 31 1010605 taxation system for free economic zone entities 32 1010606 taxation system for securities market entities 33 Excise tax: 34 10108 external excises: 35 1010804 fuel and lubricants 36 1010805 gasoline/petrol 37 1010806 gold, platinum and silver jewelry 38 1010807 other external excises 39 10109 Other external revenues from trade and operations: 40 1010901 customs duties 41 1010902 advance payments from customs duties 42 10111 Other internal taxes and payments for goods and services:

4 43 1011102 state duty 44 1011104 state duty for foreign passports 45 102 Non-tax revenues 46 10201 Revenues from property and entrepreneurial activities: 47 1020101 distribution of dividends from non-financial state enterprises, including 10 percent of net profit 48 1020102 from government deposits of the Republic of Tajikistan (interest, etc.) 49 1020103 from financial institutions (interest, etc.) 50 1020104 interest from microloans for enterprises 51 1020105 dividends 52 1020106 interest from issued loans 53 1020107 net profit of state enterprises (10 percent) 54 1020109 revenues from non-compliance with diagnostics, marking of jewelry and precious stones 55 10202 Other mandatory payments to the budget: 56 1020201 fee for passage of foreign motor vehicles across the territory of the Republic of Tajikistan 57 1020208 fee for issuing permits/clearance documents 58 1020209 fee for actions of the State Automobile Inspection 59 1020211 fee for state registration of real estate rights and transactions therewith 60 1020212 duty for state registration of small river vessels 61 1020213 duty for state registration of radio-electronic means and high-frequency devices 62 1020214 fee for actions related to the legal protection of objects of industrial property 63 1020215 fee for the use of animal resources 64 1020216 fee for the use of plant resources 65 1020217 fee for forestry management/use 66 1020218 fee for the placement of outdoor advertising 67 1020219 fee for the use of radio frequency spectrum

5 68 1020220 fee for environmental pollution and other types of harmful impact on it 69 1020221 fee for issuing permits to operate vehicles with tinted windows 70 1020222 permit for the extraction of scattered useful minerals 71 1020223 tourist fee/levy 72 1020224 fees for Hajj and Umrah trips 73 1020225 amnesty fee related to the legalization of property and funds of citizens of the Republic of Tajikistan 74 1020226 payment of 5 percent from the legalization of funds in case of early receipt of national currency or currency from banks 75 10203 Fines and penalties: 76 1020301 fines and penalties from the State Automobile Inspection 77 1020302 fines for violation of tax legislation 78 1020303 court fines 79 1020304 fines and penalties 80 1020305 fines from audit acts 81 1020306 State Automobile Inspection fines under the "Shahri Behatar" system 82 1020308 penalties for violation of tax legislation 83 1020309 penalties not classified under other categories 84 10204 Other non-tax revenues and administrative payments: 85 1020401 fee for administrative services 86 1020402 for customs services 87 1020403 fee for passport forms/blanks 88 1020404 fee for internal excise stamps 89 1020405 fee for external excise stamps 90 1020406 revenues from foreign passports 91 1020407 work permits for foreign citizens 92 1020408 services for issuing foreign passports 93 1020409 stamped forms/blanks 94 1020410 payment for issuing licenses

6 95 1020411 payment for consideration of license applications 96 1020412 for International Financial Reporting Standards books 97 1020413 payment for issuing certificates 98 1020414 from mandatory insurance (70 percent) 99 1020415 from the sale of State Automobile Inspection license plates (80 percent) 100 1020416 for rent/leasing 101 102.0417 compensation for damage related to the withdrawal of agricultural land from agricultural use 102 1020418 other non-tax revenues 103 1020419 passport-registration service 104 1020420 other registrations 105 1020421 services for issuing passports 106 1020422 for books (Ministry of Education and Science of the Republic of Tajikistan) 107 1020423 for vehicle technical inspection 108 1020424 For state technical supervision 109 1020425 Notary services 110 1020426 State Automobile Inspection services 111 1020427 for education/studies 112 1020428 for ecology/environment 113 1020429 identification card 114 1020430 return of received and unused funds 115 1020431 return of funds for budgetary organizations 116 1020433 revenues from certificates issued by the Agency for Standardization, Metrology, Certification and Trade Inspection under the Government of the Republic of Tajikistan 117 1020436 use of digital resources by the Communication Service under the Government of the Republic of Tajikistan 118 1020437 standard gold bullion 119 1020438 environmental payments from foreign motor vehicles upon entry into the Republic of Tajikistan 120 10205 Capital revenues: 121 1020501 sale of residential premises 122 1020502 sale of goods from state reserves 123 1020503 sale of other material assets 124 1020504 capital transfers from non-state sources 125 1020505 from international organizations 126 1020506 voluntary transfers, excluding grants 127 1020507 sale of non-residential buildings 128 1020508 sale of other relevant structures 129 1020509 sale of transport equipment 130 1020510 sale of machinery and equipment 131 1020511 sale of subsoil resources 132 1020512 sale of other natural assets 133 1020513 sale of non-produced non-material assets 134 1020514 transfer devices/units 135 1020515 reserves 136 1020516 stabilization fund 137 10206 Internal and external repayments: 138 1020601 repayment of long-term and short-term financial assets of the National Bank of Tajikistan and other banks of Tajikistan in national and foreign currencies 139 1020602 repayment of loans by state sector entities, state and private enterprises and organizations in national and foreign currencies 140 1020603 repayment of loans by refugees 141 1020604 repayment of loans by forced migrants/displaced persons 142 1020605 repayment of other loans in national and foreign currencies, not classified under other categories 143 1020606 repayment of long-term and short-term financial assets by foreign financial institutions 144 1020607 repayment of long-term and short-term financial assets by international and transnational organizations 145 1020608 repayment of long-term and short-term foreign loans, not included in other categories

8 Appendix 3 to Instruction No. 258 on the Procedure for Submitting Statistical Reporting Form No. 1-N "Report on Taxes and Other Mandatory Payments to the Budget" Code of a Populated Place (Settlement Code) Codes for populated places in Tajikistan are compiled according to the adopted system of administrative-territorial division of the Republic of Tajikistan. No. Code Name of cities and districts No. Code Name of cities and districts 1 100 Dushanbe city 15 424 Temurmalik district 2 101 Sino district 16 425 Nurek city 3 102 Ismoil Somoni district 17 426 Kushoniyon district 4 103 Firdavsi district 18 427 Vakhsh district 5 104 Shohmansur district 19 428 Vose district 6 205 Fayzabad district 20 429 Yavan district 7 206 Varzob district 21 430 Kubodiynon district 8 207 Roghun city 22 431 Jaloliddin Balxi district 9 208 Rudaki district 23 432 Kulob city 10 209 Vahdat city 24 433 Djaykhun district 11 210 Gissar city 25 434 Abdurakhmoni Jomi district 12 211 Shahrinaw district 26 435 Nosiri Khusrav district 13 212 Tursunzade city 27 436 Panj district 14 313 Lakhsh district 28 437 Levakand city 29 314 Nurabad district 52 438 Farxor district 30 315 Rasht district 53 439 Mir Sayid Ali Hamadoni district 31 316 Sangvor district 54 440 Khorson district 32 317 Tajikabad district 55 441 Dusti district 33 418 Bokhtar city 56 442 Shahritus district 34 419 Dangara district 57 543 Khujand city 35 420 Muminoabad district 58 544 Shakhriston district 36 421 Khovaling district 59 545 Ayni district 37 422 Baljuvon district 60 546 Istiqlol city 38 423 Shamsiddin Shohin district 61 547 Kuhiston Mastchoh district 39 548 Isfara city 62 661 Khorog city 40 549 Ishtikhon (Istaravshan) city 63 662 Vanch district 41 550 Penjikent city 64 663 Darvaz district 42 551 Asht district 65 664 Ishkashim district 43 552 Bobodjon Ghafurov district 66 665 Murghob district 44 553 Devashtich district 67 666 Roshtkal district 45 554 Zafarobod district 68 667 Rushan district 46 555 Buston city 69 668 Shughnon district 47 556 Kanibadam city 48 557 Mastchoh district 49 558 Spitehen district 50 559 Jabbor Rasulov district 51 560 Guliston city

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Appendix 4 to Instruction No. 258 on the Procedure for Submitting Statistical Reporting Form No. 1-N "Report on Taxes and Other Mandatory Payments to the Budget" "Balance Sheet Account" No. Code Balance Sheet Account For the National Bank of Tajikistan 1 19507 Taxes paid in advance 2 28606 Tax liabilities 3 28610 Social tax liabilities 4 51709 Contributions to social protection 5 57519 Taxes and duties. License fees For credit financial organizations 6 17517 Prepaid expenses in national currency 7 17559 Advance tax overpayment 8 17560 Deferred tax assets 9 24406 Profit tax payable 10 26206 Wage/salary tax payable 11 26210 Contributions to the social protection fund to payment 12 26230 Other taxes paid to the state budget 13 26242 Deferred tax liabilities 14 53995 Fines and other penalty charges 15 55101 Tax to the road fund 16 55103 Value added tax

11 17 55195 Other taxes and licenses 18 57133 Profit tax For Islamic credit organizations 19 119719 Prepaid expenses in national currency 20 119761 Advance tax overpayment 21 119763 Deferred tax assets 22 206806 Profit tax payable 23 208406 Wage/salary tax payable 24 208420 Contributions to the Social Protection Fund to payment 25 208460 Other taxes in the state budget 26 208482 Deferred tax liabilities 27 501705 Contributions to the Social Protection Fund 28 503995 Fines and penalties - other 29 503301 Tax to the road fund 30 503303 Value added tax 31 503313 Other taxes and licenses 32 505145 Profit tax