RESOLUTION OF THE PRESIDENT OF TURKMENISTAN

of October 15, 1997 No. 3347

About land relations in the non-state sector of economy

For the purpose of regulation of land relations in the non-state sector of economy, including in case of privatization and privatization of objects of state-owned property, I decide:

1. Impose land tax from the neselkokhozyaystvenny companies of non-state pattern of ownership.

2. Approve the enclosed Regulations on the right of land use and procedure for collection of land tax from the nonagricultural companies of non-state pattern of ownership.

3. The main state tax authorities of Turkmenistan to establish control of correctness of calculation, timeliness of payment and completeness of receipt of land tax in the budget.

4. And finance of Turkmenistan to provide to the state committee of Turkmenistan on land use, land management and holding land reform together with the Ministry of Justice of Turkmenistan and the Ministry of Economics to the Cabinet of Ministers of Turkmenistan offers on modification of the legal acts governing land relations.

Approved by the resolution of the President of Turkmenistan of October 15, 1997 No. 3347

Regulations on the right of land use and procedure for collection of land tax from the nonagricultural companies of non-state pattern of ownership

1. This Provision regulates procedure for the introduction of new owners in rights to use by the parcels of land, calculations and the tax discharges on the earth from the nonagricultural companies of non-state pattern of ownership (except for the companies of system of Turkmenpotrebsoyuz and country associations), and also from the foreign legal entities performing the activities in the territory of Turkmenistan through representations.

2. In case of privatization and privatization of objects of state-owned property, and also in case of other bargains of purchase and sale of objects concluded in the non-state sector of economy passes right to use to the buyer with the parcel of land which is earlier assigned to the specified object or occupied by him and necessary for ensuring its operation.

3. Document creation on the parcels of land provided to the new owner is made by divisions of the State committee of Turkmenistan on land use, land management and holding land reform according to the petition of the new owner and at the expense of its means.

4. Registration of land users, and also issue of the state act for right to use by the earth are made by hyakimlika of etraps and cities no later than 3 months from the date of receipt by the owner of the certificate certifying the property right to object (or state registration of the joint-stock company created according to procedure for privatization and privatization of the state company).

5. The annual tax amount on the earth is determined proceeding from the established minimum rate of tax for each square meter of land area and the approved correction coefficients. Land tax is included the costs attributable to cost of sales (works, services).

6. Land tax is paid by quarterly equal shares.

7. The minimum rate of tax for one square meter of land area is established in US dollars with recalculation in national currency at the rate of the Interbank currency exchange of Turkmenistan on the maturity day for:

Ashgabat - 0, 2 US dollars,

velayatsky centers and. The turkmenbashi - 0, the 15th US dollar,

the cities with the population

more than 30 thousand people - 0, 1 US dollar,

other areas - 0, the 05th US dollar.

The correction coefficients approved by the Ministry of Economics and finance of Turkmenistan on representation of hyakimlik of the cities and etraps, depending on zone of arrangement of object and degree of its obustroyennost are applied to minimum rates of the land tax.

8. The parcels of land occupied by the objects which are not finished by construction join in calculation of land tax after the date of completion of construction and start-up of object established by conditions (plan) of privatization in operation, but within no more than two years.

9. Funds from payment of the land tax for use of the parcels of land are allocated:

50 percent - in the Centralized budget of Turkmenistan

50 percent - in local budgets.

10. Calculation of land tax, and also representation of tax calculation and the tax discharge are performed according to the procedure, established by the Ministry of Economics and finance of Turkmenistan, the Main state tax authorities of Turkmenistan and the State committee of Turkmenistan on land use, land management and holding land reform.

11. Responsibility for correctness and timeliness of the tax discharge on the earth in the budget is assigned to payers.

12. Disputes over land relations are resolved according to the land legislation of Turkmenistan.

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