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It is registered

Ministry of Justice

 Turkmenistan No. 68

of March 13, 1996.

It is approved by the Main state tax authorities of Turkmenistan of January 15, 1996 No. 12

The instruction about application of the Provision "About Collection of the Taxes Which Are Not Brought in Time and Other Obligatory Payments in the Government Budget of Turkmenistan"

(The last edition from 18-11-1996)

This Instruction is developed according to 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.

I. General provisions

1. Taxes and the related payments, unpaid at the scheduled time in the Government budget of Turkmenistan (penalties, penalty fee) are levied from taxpayers forcibly by the state tax authorities.

2. Collection of the payments specified in Item 1 of this Instruction is made from the companies, the organizations, organizations of all patterns of ownership and managing, including the companies with foreign investments, the foreign legal entities performing the activities through representations (further - the companies), - in indisputable procedure, and from citizens of Turkmenistan, foreign citizens and stateless persons (further - citizens) - judicially.

3. Timely not paid amounts of taxes and other obligatory payments, penalties and other financial sanctions, are considered as shortage and not over three years from the date of detection are collected for all the time of debt to the budget, irrespective of prescriptive limit, but.

The amounts of taxes and other obligatory payments unpaid in time are collected with charge of penalty fee in the amount of 0, of percent (if other is not stipulated by the legislation Turkmenistan) from the shortage amount for each day of delay (including day of payment).

The penalty fee on penalty fee, and also on the amounts of penalties and other financial sanctions is not charged.

4. Day of payment of shortage it is considered:

a) in case of cash payment by money - day of entering of money into the relevant cash desks;

b) in case of money transfer by mail or through bank - day of introduction of money for mail or in organization of bank;

c) in case of transfer of payment amounts from the account of the payer in bankeden write-offs of payment of qn of the account of the payer by bank irrespective of time of transfer of the amounts for the corresponding budget account.

5. Charge of penalty fee is made, since next day after approach of payment due date till day of payment inclusive. For example: the payment due date is established on December 24; payment is made on December 30; penalty fee it is charged in 6 days (from December 25 to December 30 inclusive).

If the payment due date is established "by March 1", "by June 1", etc., the last days of timely payment are considered respectively on February 28/29, on May 31, etc.

In case the payment due date matches with output (festive) day, the penalty fee is charged since second working day after output (festive) day. Example: On term for July 23 the company shall introduce the value added tax in the budget, however day of introduction falls on the day off (Sunday). In this case the payment due date is postponed for July 24, and in case of untimely payment of penalty fee is charged since July 25.

6. In case of not transfer of payments in the budget for fault of banks within three days from the date of write-off of payment from the account of the payer, the financial sanction in the form of collection of penalty fee in the amount of and procedure, specified in Item 3 of this Instruction is applied to them.

II. Procedure for collection of shortage on payments from the companies

Indisputable collection of shortage on payments from the companies is made in the way:

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