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Letter Main state tax services of Turkmenistan

of February 11, 2005 No. 350/5

To the State Tax Services on welayats and Ashgabat

Because Methodical instructions for calculation of separate types of tax during enforcement of the Tax code of Turkmenistan approved by the order of the acting as the Minister of Economy and Finance of Turkmenistan of November 30, 2004 No. 56 and the order of the Chief of the Main State Tax Service of Turkmenistan of November 30, 2004 No. 72 (registered by the Ministry of Justice of Turkmenistan at No. 331 of December 16, 2004) establish separate calculation of the income tax for the period 10 months 2004 and in two last months (November, December) of 2004, the Main State Tax Service of Turkmenistan reports the following.

Calculation of advance payments on the income tax (income) of legal entities in the I quarter 2005 is performed on terms:

On January 13, 2005 and on January 28, 2005 - in the amount equal 1/6 from actual amount of the tax estimated for III quarter 2004;

13 February, 2005 and to other fixed terms to 13 April, 2005 inclusive - in the amount equal 1/4 from actual amount of the tax estimated according to the provided Declaration on the income tax (income) of legal entities in months November and December, 2004.

Advance payments on the income tax (income) of legal entities in the II quarter 2005 it is performed in generally established procedure, respectively on terms:

On April 13, 2005 - as that is stated above in the amount equal 1/4 from actual amount of the tax estimated according to the provided Declaration on the income tax (income) of legal entities in months November and December, 2004;

On April 28, 2005 and to other fixed terms till July 13, 2005 inclusive - in the amount equal 1/6 from actual amount of the tax estimated according to the provided Declaration on the income tax (income) of legal entities for the I quarter 2005.

Advance payments on the income tax (income) of legal entities in III quarter 2005 it is performed in generally established procedure, respectively on terms:

On July 13, 2005 - as that is stated above in the amount equal 1/6 from actual amount of the tax estimated according to the provided Declaration on the income tax (income) of legal entities for the I quarter 2005;

On July 28, 2005 and to other fixed terms till October 13, 2005 inclusive - in the amount equal 1/6 from actual amount of the tax estimated according to the provided Declaration on the income tax (income) of legal entities in 6 months 2005 minus the tax amount estimated for the I quarter 2005;

The estimated tax amount undertakes according to line 34 Declarations on the income tax (income) of legal entities. Calculation of advance payments for the IV quarter 2005 is as appropriate made.

At the same time it is necessary to take into account provisions of part 2 of article 174 of the Tax Code of Turkmenistan according to which in the amount of the advance payments estimated for the last month of the previous accounting period also advance payments of the accounting period are paid when by the time of the term of their payment there did not come the term of delivery of the tax declaration for the previous accounting period yet, or such tax declaration was not constituted and provided by the taxpayer to Tax Service.

Take the above into consideration and to execution and to bring to subordinate bodies of Tax Service and taxpayers.

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