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Letter of the Main state tax authorities of Turkmenistan

Ref. No. 799/1 of April 8, 1997

To the ministries and departments of Turkmenistan

To the state tax authorities on welayats and Ashgabat

The main state tax authorities of Turkmenistan in coordination with the Ministry of Economics and finance of Turkmenistan report the following.

Payment of tax payments on value added is made by the companies:

- every ten days advance payments if average monthly payments exceed 5 million manat;

- monthly, if average monthly payments constitute from 2, 5 million manat to 5 million manat, inclusive;

- quarterly, if average monthly payments less 2, 5 million manat.

The specified procedure becomes effective since April 1, 1997.

The above we ask to inform subordinated tax authorities and taxpayers.


Deputy chief P. Pryanichnikov

It is approved:

Deputy minister

economy and finance

Turkmenistan O. Agayev

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