LAW OF TURKMENISTAN

of July 24, 2022

About entering of amendment 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. 4, 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, Art. of St. 135 and 147; 2018, No. 2, Art. 42, No. 4, Art. of Art. 95 and 107; 2019, No. 2, Art. 34, No. 4, Art. 94; 2020, No. 3, Art. 45, No. 4, Art. 84; Sheets Millie Gengesha of Turkmenistan, 2021, No. 2-3, of the Art. of Art. 49 and 51, No. 4, Art. of Art. 136 and 152; 2022, Art. No. 1-2, 22), the following amendments and changes:

Article 24 to add 1) with part of the following content:

"7. State registration of the legal entities who are engaged in business activity with formation of legal entity and physical persons of the business owners who are engaged in business activity without formation of legal entity is performed by tax authorities in the place of their tax accounting. The order of registration is established by the Cabinet of Ministers of Turkmenistan.";

2) in the Rates of Excises column of the table of Article 119:

in the Section "On the Goods Imported on Customs Area of Turkmenistan":

in part and "3" to replace figure "Tobacco products" of "74%" respectively with figures of "93%" and "4";

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