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of July 28, 1998 No. 3801

About procedure for collection and tax rates from owners of vehicles

Due to the change of the minimum size of the salary I decide:

1. Approve the enclosed Regulations on procedure for collection and tax rates from owners of vehicles.

2. To the Ministry of Justice of Turkmenistan to prepare and make in the Cabinet of Ministers of Turkmenistan offers on introduction in acting legislative and normative the act; y the changes following from this resolution.

3. Recognize as No. which voided resolutions of the President of Turkmenistan of January 6, 1992 515, of November 22, 1993 No. 1575, of April 11, 1994 No. 1748, of November 21, 1995 No. 2399 and of June 24, 1996 No. 2682.

4. This resolution becomes effective since August 1, 1998.


President of Turkmenistan

Saparmurat Turkmenbashi

Approved by the resolution of the President of Turkmenistan of July 28, 1998 No. 3801

Regulations on procedure for collection and tax rates from owners of vehicles

1. Taxpayers from owners of vehicles are the legal entities and citizens (including foreign) located and who are living in the territory of Turkmenistan, having vehicles (cars, motorcycles, motor scooters, tractors) and other self-propelled machines and mechanisms on pneumatic to the course.

The tax is not levied from owners of machines and mechanisms on caterpillar to the course, and also combine, cotton-picking and special harvesters with engines.

2. The tax on owners of vehicles is annually levied depending on the level of minimum wage a month approved on the national economy in the following sizes:

                             Размер ставки
                                                         (в процентах)
а) мотоциклы:
без коляски 10
с коляской 15
б) легковые автомобили 20
в) автобусы
в зависимости от числа посадочных мест:
особо малый до 11 посадочных мест 20
малый 11-19 посадочных мест 25
средний 20-29 посадочных мест 40
большой 30 посадочных мест и выше 50
г) грузовые автомобили
грузоподъемностью (тонн*):
до 1 35
1,1-3,5 40
3,6-6 50
6,1-10 75
10,1-15 100
15,1-20 125
свыше 20 200
д) колесные трактора
с мощностью двигателя (лошадиных сил):
от 31 до 50 35
от 51 до 80 50
от 81 до 120 75
от 121 до 160 85
свыше 160 100
е) транспортные прицепы
грузоподъемностью (тонн):
до 5 15
от 5,1 до 10 25
от 10,1 до 15 35
от 15,1 до 20 50
свыше 20 60

3. From owners of vehicles are exempted from the tax discharge:

the companies of motor transport public transporting passengers in the cities;

the companies, motor transport public performing bulk transportations - cargo and passenger (are exempted from the tax discharge on the vehicles borrowed on transportations of passengers);

disabled people of the Great Patriotic War or other disabled people from among the military personnel who became disabled people owing to wound, contusions or mutilations received in case of protection of the state or in case of execution of other obligations of military service or owing to the disease connected with stay at the front, disabled people from among the former guerrillas and also other disabled people equated on provision of pensions to the specified categories of the military personnel;

the disabled people having microcars and hand-operated cars;

the organizations and the organizations consisting on the Government budget.

4. The tax on owners of vehicles is enlisted in the Centralized budget of Turkmenistan.

5. The tax discharge from owners of vehicles is made before registration, re-registration or technical inspection of vehicles. Owners of vehicles shall represent receipts, payment orders on the tax discharge to the bodies performing registration, re-registration or technical inspection of vehicles.

6. Control of correctness and timeliness of the tax discharge from owners of vehicles is performed by tax authorities and highway patrol agencies.

7. The instruction about procedure for application of this provision is developed and published by the Main state tax authorities of Turkmenistan and the Ministry of Economics and finance of Turkmenistan.


* The tax rate size from owners of automobile trailers constitutes 50 percent from tax rate from the owner of the car of the corresponding loading capacity. The tax on the tractor truck tractors intended for permanent job with semitrailer trucks shall be levied in general as single railway vehicles and to be estimated at the rate established for cargo vehicles.


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