Letter of the Main state tax authorities of Turkmenistan

Ref. No. 2028/1 of August 13, 1997

To the state tax authorities on welayats and Ashgabat

The main state tax authorities of Turkmenistan for data and management in work direct instead of Article 27 (the page 31), the changed option of similar item to the Agreement between the Government of Turkmenistan and the Government of the Republic of Turkey "About avoidance of double taxation concerning taxes on the income".

In appendix: Article 27 on 1 page.

ENTRY INTO FORCE

1. Each Contracting State will notify another on the end of the procedures necessary by its legislation for entry into force of this agreement. The agreement becomes effective in day of receipt of the last of these notifications.

2. Provisions of this agreement will be applied:

a) to the taxes levied at source concerning the amount paid or subtracted on or after January 1 of the year following date in which this agreement becomes effective; and

b) to other taxes, concerning the tax year beginning on or after January 1 of the year following date in which this agreement becomes effective.

3. Despite the previous provisions of this Article, subitem g provision) Item 2 of Article 5 of this agreement will be effective concerning taxes on income gained after signature date of this agreement including income gained from the current activities for signature date of the Agreement.

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