Letter of the Main state tax authorities of Turkmenistan

Ref. No. 3073/5 of September 2, 1997

To the state tax authorities of Turkmenistan

In connection with the developed difficulties performed by revenues of the government budget of Turkmenistan and need of ensuring complete and uninterrupted receipt of taxes, since September 1, 1997, action of Items 1, 2 and 3 letters of the Main state tax authorities of Turkmenistan and the Ministry of Economics and finance of Turkmenistan of 28.07.1997 No. 1871/1 regarding cancellation of advance payments on the value added tax is cancelled.

Charge of advance payments on the value added tax is made in terms, certain items 34 of the Instruction of the Main state tax authorities of Turkmenistan of January 21, 1994 No. 3 "About procedure for calculation and payment in the budget of the value added tax".

At the same time, charge of penalty fee and application of penalties on the amounts of the advance payments which are not made in time on the value added tax are not made according to the Letter of the Main state tax authorities of Turkmenistan and the Ministry of Economics and finance of 07.05.1997 No. 1076/5.

The above quickly to inform taxpayers.

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