RESOLUTION OF THE PRESIDENT OF TURKMENISTAN

of May 27, 1998 No. 3720

About measures for strengthening of control of completeness of receipt of taxes in the budget

For the purpose of activization of work on prevention of evasion from the taxation and ensuring timely receipt in the Government budget of Turkmenistan of means from realization of property on which collection for repayment of tax debt is turned I decide:

1. To the state commodity and raw exchange of Turkmenistan in week time to put up for sale the property declared by tax authorities, including the made products and goods withdrawn from taxpayers - debtors according to the Regulations on collection of the taxes which are not brought in time and other obligatory payments in the Government budget of Turkmenistan approved by the resolution of the President of Turkmenistan of September 1, 1995 No. 2339.

To make realization of the specified property without collection of exchange charges.

Determine that in the absence of the sales demand after carrying out two biddings originally stated price is subject to decrease by 5 percent in case of each following biddings, but no more than for 25 percent from original cost.

2. Hyakimlikam of etraps and the cities in 2 weeks time to organize holding auctions selling real estate of taxpayers - debtors according to the requests submitted by tax authorities.

3. To the Ministry of Trade and resources of Turkmenistan, to Turkmenpotrebsoyuz, the Turkmenavtokhyzmatsovda State corporation to provide the conclusion of contracts between trade organizations and tax authorities on places for carrying out the commission biddings on sales of goods (products), motor transport and other property withdrawn from taxpayers in a month - debtors, with deduction of 10 percent of sales charges at the expense of means of these taxpayers.

In the absence of the consumer demand and failure to provide of realization of the specified property to trade organizations in coordination with tax authorities after each 15 days to make decrease in original price by 5 percent, but no more than 25 percent from original cost.

4. To trade organizations within 3 working days to transfer into the Government budget of Turkmenistan the means received from realization of property on which collection for repayment of tax debt is turned.

In case of violation of the specified procedure financial sanctions according to the current legislation of Turkmenistan are applied to trade organizations.

5. To economic courts of Turkmenistan in first-priority procedure to consider claims of tax authorities to all taxpayers debtors, including the foreign legal entities performing economic activity in the territory of Turkmenistan, and to courts of Turkmenistan - claims of tax authorities to citizens about collection of shortage on taxes and obligatory payments in the Government budget of Turkmenistan.

6. To customs authorities of Turkmenistan to stop on representation of tax authorities of Turkmenistan execution of customs papers on import to Turkmenistan and export from Turkmenistan of goods and other property of the companies of all patterns of ownership, including the foreign legal entities evading paying taxes.

The main state tax authorities of Turkmenistan and the State customs of Turkmenistan to develop and approve the Procedure for suspension of execution of customs papers on import to Turkmenistan and export from Turkmenistan of goods and other property of the companies of all patterns of ownership, including the foreign legal entities evading paying taxes in a month.

7. To impose control over the implementation of this resolution on the Main state tax authorities of Turkmenistan.

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