The retail dealers now have to produce a number of other documents along with the income and expense record book.
A statement released by the Tax Committee under the government of Tajikistan, in particular, says that the retailers now have to produce the VAT invoice, the customs declaration on imported goods and the commodity and transportation bill along with income and expense record book; otherwise, they will be fined up to 10,000 somoni.
Purchase and sale transactions by entrepreneurs engaged in retail trade are carried out on the basis of a contract, according to the statement. (News.tj/Business World Magazine)