Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

PRESIDENTIAL DECREE OF TURKMENISTAN

of March 29, 2005 No. RR-4243

About approval of the Regulations on the Main State Tax Service of Turkmenistan

1. Approve the enclosed Regulations on the Main State Tax Service of Turkmenistan.

2. Determine that the Main State Tax Service of Turkmenistan performs the activities through territorial authorities - Tax Services on welayats, etraps, etraps in the cities and to the cities.

3. Recognize invalid:

Item 3 of the Presidential decree of Turkmenistan from 6 Turkmenbashi of 1992 No. 250 "About creation of the State Tax Service of Turkmenistan" (Collection of acts of the President of Turkmenistan and decisions of the Government of Turkmenistan, 1992, No. 1, the Art. 4);

Items 6 and 7 of the Presidential decree of Turkmenistan from 23 Sandzhar 2001 No. 3506 "About streamlining of the taxation and application of financial sanctions" (Collection of acts of the President of Turkmenistan and decisions of the Government of Turkmenistan, 2001, No. 11, the Art. 481).

 

President of Turkmenistan

Saparmurat Turkmenbashi

Approved by the Presidential decree of Turkmenistan of March 29, 2005 No. RR-4243

Regulations on the Main State Tax Service of Turkmenistan

I. General provisions

1. The main State Tax Service of Turkmenistan is the executive body pursuing the state tax policy, exercising regulation and control in the sphere of the taxation.

2. The main State Tax Service of Turkmenistan and its territorial authorities - the State Tax Services on welayats and Ashgabat, etraps, etraps in the cities, to the cities (territorial authorities of Service hereinafter are referred to as further) form single system of bodies of Tax Service of Turkmenistan.

3. The main State Tax Service of Turkmenistan and its territorial authorities perform the activities in interaction with other state governing bodies, the local executive authority and local self-government.

4. The main State Tax Service of Turkmenistan is guided in the activities by the Constitution of Turkmenistan, the Tax code of Turkmenistan, the laws, acts of the President of Turkmenistan, decisions of the Cabinet of Ministers of Turkmenistan, and also this Provision.

The main State Tax Service of Turkmenistan has the Internal charter approved by the Chief of Service.

5. The main State Tax Service of Turkmenistan submits to the Cabinet of Ministers of Turkmenistan.

II. Functions of the Main State Tax Service of Turkmenistan and its territorial authorities

6. Functions of the Main State Tax Service of Turkmenistan are:

providing the complete and timely taxpayer registration (tax agents), maintaining the State tax register;

establishment of procedure for tax accounting of the taxation objects;

the organization and monitoring procedure behind correctness of calculation, completeness and timeliness of tax payment and other obligatory payments in the Government budget of Turkmenistan and the state funds according to the legislation of Turkmenistan;

organization of conducting tax audits;

the organization and ensuring accounting of the arrived taxes and other obligatory payments in the Government budget of Turkmenistan;

collection and information analysis on execution of the tax legislation of Turkmenistan, preparation of offers on its enhancement;

the edition of methodical instructions and instructions on the questions carried to competence of Service, establishment of forms of the tax declarations, reports and other documents connected with calculation and tax payment and execution of other requirements of the tax legislation of Turkmenistan;

write-off in accordance with the established procedure acknowledged hopeless to debt collection on taxes, financial sanctions and singing;

consideration in accordance with the established procedure statements and appeals of physical persons and legal entities on the questions which are within the competence of bodies of Tax Service;

conducting check of work of territorial authorities of Service, taking measures to remedial action and violations;

cancellation of decisions of territorial authorities of Service or suspension of their action in case of discrepancy of these decisions to the legislation of Turkmenistan;

participation in project development of the Government budget of Turkmenistan for the corresponding year;

participation in preparation of drafts of interstate agreements on the tax matters;

interaction with tax authorities of other states;

organization of computerization of work of territorial authorities of Service;

establishment of procedure for clerical work in bodies of Tax Service;

creation, reorganization and liquidation in accordance with the established procedure territorial authorities of Service;

the organization of state registration of physical persons as individual entrepreneurs;

implementation of other functions according to the legislation of Turkmenistan.

7. The main State Tax Service of Turkmenistan will organize and directs activities of the territorial authorities in welayats, the cities and etraps.

8. Territorial authorities of the State Tax Administration of Turkmenistan according to the tasks assigned to them perform the following functions:

carry out work on ensuring payment of the established taxes and other obligatory payments in the Government budget of Turkmenistan, and also accounting of the arrived taxes and payments;

keep in accordance with the established procedure the taxpayer registration (tax agents);

take measures for ensuring discharge of duty for tax payment, penalty fee and financial sanctions, and in the established cases and in the state funds;

conduct tax examinations;

exercise within the competence control of observance of the tax legislation of Turkmenistan, correctness of calculation, completeness and timeliness of tax payment and other obligatory payments in the Government budget of Turkmenistan and the state funds, fees on the state voluntary medical insurance of citizens, insurance pension contributions of citizens;

exercise control of correctness of financial accounting and conducting tax accounting of the taxation objects within the competence;

carry out work on explanation of application of the tax legislation, and also the regulatory legal acts adopted according to it, inform taxpayers (tax agents) on the operating taxes, provide to taxpayers (tax agents) information on forms of the established reporting, explain procedure for their filling, procedure for calculation and tax payment, bring other necessary information to taxpayers (tax agents);

show the tax notification to the taxpayer (tax agent) in the cases provided by the tax legislation of Turkmenistan;

apply the financial sanctions established by the legislation of Turkmenistan in case of violation of the tax legislation of Turkmenistan;

consider cases on administrative offenses according to the legislation of Turkmenistan and make on them decisions;

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.