Letter of the Main state tax authorities of Turkmenistan
Ref. No. 2066/1 of August 26, 1996
To the state tax authorities on welayats and Ashgabat
The main state tax authorities of Turkmenistan in connection with the inaccuracies allowed in the letter of the Main state tax authorities of Turkmenistan of March 22, 1996 No. 333/1 for data and management report the following.
According to the Instruction of the Main state tax authorities of Turkmenistan "About procedure for calculation and payment in the budget of the income tax of foreign legal entities" of July 29, 1994 No. 9, the foreign legal entities performing activities in Turkmenistan through representations no later than March 15 of the year following reporting submit in tax authority in the location the activities report in Turkmenistan, and the declaration on the income.
At the same time, tax calculations, except for the tax declaration by calculation of the income tax (income), shall be represented by them in generally established procedure.
It must be kept in mind that the companies with foreign investments (including to the companies completely belonging to foreign investors) formed according to the legislation of Turkmenistan and performing the activities under jurisdiction of Turkmenistan submit quarterly and annual accounting reports within the terms established by the Regulations on financial accounting and the reporting in Turkmenistan approved by the Resolution of the President of Turkmenistan No. 1659 from 25.01.94g. (quarterly accounting reports - no later than the 25th of the month following the accounting period, and annual accounting reports - no later than March 15 of the following after accounting year).
At the same time, tax calculations are represented by them according to the procedure, established by instructive instructions of the Main state tax authorities of Turkmenistan.
Specified belongs also to the companies with foreign investments performing the activities under jurisdiction of Turkmenistan, declared the right to the status of "small enterprise".
To the state tax authorities on welayats and the city of Ashgabat specified to accept to management and to inform subordinate tax authorities and interested persons.
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