All subjects of tax legal relations are required to pay the taxes established by this Code and comply with the provisions of tax legislation.

1) A tax is established in accordance with this Code, and the provisions of tax legislation cannot contradict the principles established by this Code.

2) No one can be obligated to pay a tax that is not provided for by this Code or that is established in violation of its provisions.

1) The justifiability of taxation means the establishment in the tax legislation of the Republic of Tajikistan of all elements of a tax, the taxpayer, tax benefits, procedures, execution, and termination of tax obligations.

2) Within the framework of tax relations, tax authorities are obliged to cooperate with the taxpayer to ensure the enforcement of the tax legislation of the Republic of Tajikistan. In this context, tax authorities are not allowed to create artificial obstacles to the lawful activities of the taxpayer, and the taxpayer must assist the tax authorities in exercising their powers.

1) Taxation in the Republic of Tajikistan is universal, and all taxpayers pay taxes in proportion to their income and property.

2) It is prohibited to establish differentiated tax rates, tax benefits, or other advantages depending on the form of ownership, source of funding, or to establish taxes that hinder citizens from exercising their constitutional rights.