Letter of the Main state tax authorities of Turkmenistan
Ref. No. 1871/1 of July 28, 1997
To the ministries and departments of Turkmenistan
To the state tax authorities of Turkmenistan
For the purpose of ensuring complete and timely entering of payments into the budget for the value added tax and the income tax the Main state tax authorities of Turkmenistan in coordination with the Ministry of Economics and finance of Turkmenistan report the following.
1. Since August 1, 1997 payment of advance payments on the value added tax is cancelled for all companies and the organizations.
2. The value added tax is paid:
a) the companies with average payments more than 10 million manat - monthly, proceeding from the actual turnovers on sales of goods (works, services) for the expired calendar month;
b) the companies with average monthly payments of 10 million manat and less - quarterly, proceeding from the actual turnovers on sales of goods (works, services) for the expired quarter.
3. The payers specified in the subitem "an" of Item 2 of this letter calculations for the value added tax represent no later than the 20th following reporting once a month.
The payers specified in the subitem "b" of Item 2 of this letter calculations for tax represent once a quarter no later than the 20th following reporting quarter.
The tax discharge on value added, estimated on monthly and quarter settlements is made in 5 dnevny time of date of representation of monthly or quarter settlement.
4. On the income tax payment of advance payments is made according to the operating procedure.
At the same time, advance payments on the income tax can be established by tax authorities proceeding from indicators of the predicted profit of the company on reporting quarter and profit tax rates. In those cases of the company, till the 15th preceding reporting quarter shall represent to tax authorities in the place of the stay the certificate of the amount of the predicted profit and the income tax on opedqrnyhi quarter.
To the ministries and departments quickly to bring the above to jurisdictional enterprises and the organizations, and to tax authorities - to data of payers of the non-state sector of economy.
Deputy chief Glavnoy
the state tax
inspections of Turkmenistan P. Pryanichnikov
It is approved:
Deputy minister of economy
and finance of Turkmenistan O. Agayev
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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