LAW OF TURKMENISTAN

of June 8, 2019 No. 151-VI

About entering of amendments and changes into the Tax code of Turkmenistan

I. Bring in the Tax code of Turkmenistan accepted Hulk Maslakhata of Turkmenistan on October 25, 2004 (in edition of the Law of Turkmenistan of October 25, 2005) (Turkmenistanyn Halk Maslahatynyn resmi namalarynyn yygyndysy, 2005, HM-80; Sheets of Majlis of Turkmenistan, 2005, No. 3-4, of Art. 37; 2006, No. 3, Art. 12; 2007, No. 1, Art. of Art. 20 and 24, No. 2, Art. 48, No. 4, Art. of Art. 68 and 74; Turkmenistanyn Halk Maslahatynyn resmi namalarynyn yygyndysy, 2008, HM-96; Sheets of Majlis of Turkmenistan, 2008, No. 1, Art. 7, No. 3, Art. 41; 2009, No. 2, Art. 41, No. 3, Art. 45; 2010, No. 1, Art. 19, No. 2, Art. 34, No. 3, Art. 64; 2011, No. 1, Art. of Art. 5 and 24, No. 2, Art. 45, No. 3, Art. 59; 2012, No. 1, Art. 48, No. 3, Art. 68; 2013, No. 1, Art. 7, No. 2, Art. 26; 2014, No. 1, Art. of Art. 24 and 49, No. 3, Art. 112, No. 4, Art. 149; 2015, No. 2, Art. of Art. 48 and 71, No. 3, Art. 111, No. 4, Art. 146; 2016, No. 1, Art. 52, No. 3, Art. 118, No. 4, Art. of Art. 144 and 165; 2017, No. 2, Art. 77, No. 3, Art. 111, No. 4, st.st.135 and 147; 2018, No. 2, Art. 42, No. 3-4, Art. 95, Art. 107), following amendments and changes:

in Article 106 part one:

after the paragraph of the twenty seventh to add with the paragraph of the following content:

"accomplishment construction and installation and construction works on construction of facilities which payment is performed completely at the expense of the means belonging to foreign investors (except borrowing facilities);";

the forty first to state the paragraph in the following edition:

"the leasing transactions performed by the parties providing property in leasing;";

in Article 180 part two:

the second offer of the Item "e)" to exclude;

add with the paragraph of the following content:

"Income gained by legal and physical nonresident persons of Turkyomenistan in case of property clearance in leasing (except cession of property in leasing to persons which are contractors and subcontractors according to the Law of Turkmenistan "About hydrocarbonic resources"), – on effective period of the leasing agreement.".

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