The present Code shall regulate legal relations establishing the principles for the design and functioning of the tax system of the Republic of Tajikistan and the procedure for the establishment, modification, repeal, and collection of taxes; it shall define the legal status of tax authorities, tax police units, taxpayers, tax agents, and other participants in relations regulated by the tax legislation; and it shall establish provisions regarding the identification of objects of taxation, the fulfillment of tax obligations, the maintenance of registry of taxpayers, objects of taxation, and tax accounting records, the filing of charges for tax offenses, and the appeal of actions (inaction) of tax authorities and officials. ---- Given that inadequate access to financial resources and capacity-related constraints are the key barriers to the development of renewable energy in Tajikistan, the Code establishes a favorable tax regime for the construction of hydro plants. Expanding financial incentives is considered a key driver for renewable energy industry. To enable a favorable business environment, the policy introduces a partial tax relief scheme and a tax exemption scheme for hydropower construction companies.