Ashgabat, of March 3, 2000 No. 4596
About tax on realization of cars
For the purpose of streamlining of system of the operating local taxes and charges I decide:
1. Introduce since March 1, 2000 in the territory of Turkmenistan tax on realization of cars, having cancelled tax on resale of cars, computer facilities and personal computers.
2. Make change to the list of the local taxes and charges approved by the Resolution of the President of Turkmenistan of December 14, 1993 No. 1620 "About the local taxes and charges" (Collection of acts of the President of Turkmenistan and decisions of the Government of Turkmenistan, 1993, No. 12, of the Art. 1763), having stated Item 10 in the following edition:
"10. Tax on realization of cars.
Taxpayers on realization of cars the legal entities and physical persons enabling the realization of cars in the territory of Turkmenistan are recognized.
The taxation object is market value implemented (transferred by exchange, donation, transfers by inheritance or in other form of transfer of property) cars (buses, cargo and cars on pneumatic to the course).
Specified does not belong to:
to transfer of cars by inheritance to persons recognized by heirs of the first and second priority according to the Civil code of Turkmenistan of Saparmurat Turkmenbasha;
to donation of cars to parents, spouses, brothers, sisters, sons, daughters, grandsons, and also parents, brothers, sisters and children of spouses;
realization of cars by state-financed enterprises and organizations.
The tax rate on realization of cars is established in the amount of 5 percent from market value of implementable cars".
3. To national institute of statistics and forecasting of Turkmenistan quarterly:
a) determine market value of cars in Turkmenistan by their types, brands, models and years of release;
b) represent data on market value of cars to the Ministry of Internal Affairs of Turkmenistan, the Ministry of Economics and finance of Turkmenistan, the Main state tax authorities of Turkmenistan, to the Ministry of Justice of Turkmenistan, Turkmenavtokhyzmatsovda Corporation, the State commodity and raw exchange of Turkmenistan, the Ministry of Trade and foreign economic relations of Turkmenistan.
4. Require submission of the document on the tax discharge on realization of cars:
a) to notary offices of the Ministry of Justice of Turkmenistan, commission shops of Turkmenavtokhyzmatsovda Corporation - in case of registration, assurance (certificate) of the contract of assignment of rights of property for cars;
b) To department of road traffic police of the Ministry of Internal Affairs of Turkmenistan - in case of removal of cars from accounting or their registration.
5. To the Ministry of Economics and finance of Turkmenistan and the Main state tax authorities of Turkmenistan in 2 weeks time to make corresponding changes to the operating regulatory legal acts.
President of Turkmenistan
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