LAW OF TURKMENISTAN

of November 30, 2019 No. 212-VI

About modification and amendments in some legal acts of Turkmenistan

I. Make changes and additions to the following legal acts of Turkmenistan:

1. 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; 2019, Art. No. 2-3, 34):

Part one of article 24 of the Code in state language to state 1) in the following edition:

"1. Salgyt toleyji hokmunde hasaba goymaklyga sahsy taraplar-hususy telekeciler we Turkmenistanda oz sahamcalaryny we wekilhanalaryny bellige aldyran dasary yurtly edara gornusli taraplary gosmak bilen, Turkmenistanyn kanuncylygyna layyklykda bellige alnan edara gornusli taraplar degislidir.";

Article 105 to add 2) with the paragraph of the following content:

"At the same time in case of performance of works and the services mentioned in this Article, the rate in the amount of 0 (zero) percent is applied only to contractors, and to the subcontractors and the parties performing delivery of goods (raw materials, materials) used by contractors for accomplishment of such works (services)

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* Transfer from state language of Turkmenistan.

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