suggested that another roundtable be organized with deputies once the draft law has been presented to
As a follow up to the roundtable, ICNL prepared a package of recommendations to the draft law.
Several of the new recommendations were considered by the drafters and the Legal Department of the
Government and were included in the draft law. These include:
1. ICNL's recommendation that the Ministry of Justice's (MOJ's) scope of authority during the
registration process be limited to a) determining the organization's legal status by examining
its charter documents for compliance with legislation; b) issuing a certificate of registration;
and c) maintaining a register of legal entities.
2. ICNL recommendation that re registration of a legal entity be required only under certain
3. The recommendation that the MOJ exercise only limited oversight over the legality over the
organization's activity since the law enforcement bodies are more appropriate to the task and
the MOJ lacks the capacity to provide proper oversight over legal entities.
4. Recommendations that fees for the name of a legal entity be charged in certain limited cases
The draft law was submitted to Parliament in May and is scheduled for adoption in the second half of
Work continues on the draft law On Noncommercial Organizations. Muatar Khaidarova has been
asked by the Working Group to provide technical assistance in preparing the draft law for submission
to the Legal Department of the Government. Submission of the draft law to the Legal Department is
expected in October 2002, after the adoption of the Law on State Registration of Legal Entities.
Work continues on the draft law On Charity and Charitable Organizations. After January 14, ICNL
organized roundtable on the charity law, two parliamentary deputies from the Committee on Budget,
Finance, and Taxation of the Majlisi Namoiandagon of Majlisi Oli have taken the draft law that was
prepared by the official working group on charity as a model and introduced it as legislative initiative
among other parliamentary committees. The Committee on Budget, Finance, and Taxation also had a
hearing on the draft law and later received over 90 recommendations for changing the draft law's
provisions. At the present time the official working group is working with the parliamentary deputies
on the draft charity law. Submission of the draft law to Parliament is expected at the end of 2002.
NGO Taxation and Legislation
On April 18 and May 27, 2002, ICNL in cooperation with the Dushanbe Civil Society Support Center
held two one day seminars on the "Taxation of Noncommercial Organizations in Tajikistan" for NGO
representatives from Dushanbe and other regions of Tajikistan. Both seminars were financed by the
Global Development Project (GTD)/USAID with 37 participants attending. The purpose of the
seminars was to educate NGOs on the requirements imposed by Tajikistan Tax Code, Custom Code
and other legislation, since many NGOs lack the knowledge about their rights and obligations
regarding the payment of taxes and risk significant fines and penalties for noncompliance. The
participants also learned about the existing NGO legislation in Tajikistan and new laws that are
presently being developed. The participants were encouraged to develop standards for tax and
regulatory compliance and fundraising by NGOs, since the state would have less need to require
extensive and potentially burdensome oversight regulation if the NGO sector could self regulate and
weed out unscrupulous organizations and leadership. In addition, NGOs were encouraged to
participate actively in the development of tax legislation in Tajikistan and to advocate for
improvement in tax legislation and accounting requirements for NGOs. The participants
recommended that such seminars be held in different regions of Tajikistan on regular basis. They also
recommended publication of a handbook on NGO taxation in Tajikistan which would include
interactive cases and examples. ICNL will continue to work on improving the taxation of NGOs in
Tajikistan and will provide trainings to NGOs on taxation issues.