Approved by the Order of the Chief of the Main State Tax Service of Turkmenistan of August 8, 2008 No. 44-O the Order of the Minister of Finance of Turkmenistan of August 8, 2008 No. 62

Methodical instructions for patent procedure and determinations of patent payment

I. General provisions

1. These Methodical instructions for patent procedure and determinations of patent payment (further Methodical instructions) are developed according to article 200 of the Tax Code of Turkmenistan (further - the Code) and other regulatory legal acts of Turkmenistan concerning questions of activities of individual entrepreneurs and establish patent procedure and determinations of patent payment for individual entrepreneurs in case of application of simplified taxation system to them.

These Methodical instructions are not applied to the physical persons rendering the professional services specified in the Item of part 1 of article 184 of the Code, persons working according to the employment contract or the agreement of civil nature and also persons gaining other income, including from business activity to which the simplified taxation system does not extend. These Methodical instructions can be applied to specified persons in that case when along with their regular activities they perform also business activity to which the simplified taxation system - regarding the income from such activities and the period of its implementation extends.

2. The simplified taxation system extends to the individual entrepreneurs gaining income from implementation of separate types of business activity which list of types is established by the Cabinet of Ministers of Turkmenistan. According to provisions of part 2 of article 15 of the Code stated above treats also physical persons when implementing of business activity by them with the violation of established procedure of registration, receipt of the license or other similar document revealed as a result of documentary tax audits or according to other monitoring bodies.

Specified persons for the purpose of application of these Methodical instructions hereinafter are referred to as further as individual entrepreneurs.

3. In case of exception of separate types of activity of the established List of types of activity when which implementing the simplified taxation system extends to individual entrepreneurs by this type of business activity the simplified taxation system stops to be effective. Since day of entry into force of such exception on this type of activity the general system of the taxation shall be applied.

The sum of the fixed patent payment which is earlier granted by individual entrepreneurs, relating to the period after exception of such types of activity is subject to offsetting or return according to the procedure, stipulated in Clause 49 Codes and is calculated according to the procedure, specified in Item of 27 presents of Methodical instructions.

4. The procedure established by these Methodical instructions extends also to the individual entrepreneurs performing joint activities as a part of partnership.

5. The simplified taxation system provides payment of fixed value of tax on the income (the fixed patent payment), and also the tax estimated from gross income from business activity (additional patent fare) without reduction by the amounts of the deductions provided by articles 188 and 189 of the Code.

6. The patent payment is estimated and paid by individual entrepreneurs in national currency of Turkmenistan through organizations of banks and enlisted in the income of the local budget.

7. The type of activity on which implementation the patent is granted can be performed in all territory of Turkmenistan.

Transfer of the patent to other person for the purposes of implementation of business activity is not allowed.

II. Procedure for patent grant

8. The patent is granted prolonged) based on the application of the taxpayer submitted to Tax Service in the place of statement for tax accounting, in time no later than ten days prior to the beginning of the period in which he intends to perform business activity.

The taxpayer together with the statement on issue (prolongation) of the patent, in form according to appendix No. 29 to Methodical instructions for application of forms of the tax declarations and other documents established by part II of the Tax Code of Turkmenistan, the approved order of the Chief of the Main State Tax Service of Turkmenistan of November 30, 2004 No. 71-O and the order of the acting as the Minister of Economy and Finance of Turkmenistan of November 30, 2004 No. 55, the registered Ministry adalat Turkmenistan on December 9, 2004 at No. 330, shall provide to Tax Service:

photograph of 3 x 4 cm in size;

copy of the identity document;

the copy of the receipt on payment of the fixed patent payment in the established size;

the copy of the license, permission - in cases when the individual entrepreneur intends to perform activities on which according to the current legislation of Turkmenistan receipt of the license (permission) is required. Submission of the copy of these documents is not required if the patent is prolonged for the period entering in time actions to earlier provided Tax Service of the license (permission);

the copy of the lease agreement (hiring) with mark about registration in hyakimlika of the etrap (city) - for implementation of activities for lease (hiring) of premises.

In strictly established cases, copies of the relevant documents necessary for implementation of this type of activity shall be attached to the specified documents.

9. The Tax Service in the place of statement of the individual entrepreneur on accounting as the taxpayer issues it the document (patent) testimonial of payment of the fixed patent payment, in form according to appendix No. 28 to Methodical instructions for application of forms of the tax declarations and other documents established by part II of the Tax Code of Turkmenistan.

The patent is not the document of allowing nature.

10. The patent can be granted only to the taxpayer or his authorized representative based on the agreement of the order or the power of attorney which is drawn up in the procedure established by the legislation provided by the authorized representative and providing to it such rights. In this case together with the statement specified in Item of 8 presents of Methodical instructions in Tax Service one copy of such agreement or the power of attorney is also represented.

At the same time the employee of Tax Service shall be convinced that:

the authorized representative acts within the rights and powers stipulated in the agreement or the power of attorney granted to him;

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