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IT IS REGISTERED

Ministry adalat

Turkmenistan

of 28.03.2007 No. 433

ORDER OF THE MAIN STATE TAX SERVICE OF TURKMENISTAN

of December 18, 2006 No. 65-O

About approval of the Methodical instructions about claim treatment procedure given to Tax Service

According to requirements of Articles 22, 85 and 86 Tax codes of Turkmenistan and other regulatory legal acts of Turkmenistan concerning questions of consideration of the applications and claims I order:

1. Approve the enclosed Methodical instructions about claim treatment procedure, given to Tax Service it (is applied).

2. Control of execution of the Methodical instructions about claim treatment procedure given to Tax Service in the Main State Tax Service of Turkmenistan to assign to the head of department of appeals, and in territorial Tax Services - on heads of the State Tax Services on welayats, the cities and etraps.

 

Chief Glavnoy of state

Tax Service of Turkmenistan

D. Hodzhayev

Approved by the order of the Chief of the Main State Tax Service of Turkmenistan of December 18, 2006 No. 65-O

Methodical instructions about claim treatment procedure, given to Tax Service

I. General provisions

1.1 These Methodical instructions about claim treatment procedure, given to Tax Service (further - Methodical instructions) 85 and 86 Tax Codes of Turkmenistan (further - the Code), the Code of Turkmenistan about administrative offenses are drafted according to requirements of Articles 22, and establish procedure for realization of the right of persons who are taxpayers to appeal requirements of Tax Services for the tax discharge, and also other actions or failure to act of Tax Services, their officials and employees.

The provisions stated in these Methodical instructions extend also to the complaints made by tax agents.

1.2 Claims to decisions, actions or failure to act of other authorized bodies participating in tax legal relationship, their officials and employees are considered according to the procedure, established by these bodies.

1.3 These Methodical instructions are not applied to claims on the questions which are not relating to the taxation, tax control and other questions which are not connected with execution of the tax legislation of Turkmenistan, except for the questions connected with execution by Tax Service of functions and obligations according to the Regulations on the Main State Tax Service of Turkmenistan approved by the Presidential decree of Turkmenistan from 29 Nowruz of 2005 No. 4243.

1.4 These Methodical instructions are not applied to the complaints made in kazyt. Appeal in kazyt decisions of Tax Service and actions of her officials is made according to the legislation of Turkmenistan.

1.5 Tax Services are forbidden to refuse to taxpayers adoption of the claim.

II. Procedure for submission of the claim

2.1 In case when the taxpayer believes that the Tax Service incorrectly determined the amount of the tax liability, or made any other decision which is contradicting the legislation of Turkmenistan on the tax matters, tax control, application of measures of responsibility for violation of the tax legislation of Turkmenistan or going beyond its competence established by the legislation of Turkmenistan and also the actions of officials or employees of Tax Service contradicting the legislation of Turkmenistan are made, such taxpayer has the right to address to Tax Service with the claim.

The obligation of the proof of the specified appealed decisions and actions is assigned to the taxpayer.

2.2 The claim is submitted by the taxpayer:

on the decision of Tax Service and action of her officials - in higher Tax Service;

on actions of employees of Tax Service - to the head of this service.

2.3 Submission of the claim to the decision of Tax Service and action of her officials or employees is not limited to any term, except for appeals of the resolution on the case of administrative offense.

The complaint to the resolution on the case of administrative offense can be made within ten days from the date of pronouncement of the resolution. In case of the omission of the specified term on reasonable excuses this term according to the statement of person concerning which the decree is issued can be recovered by Tax Service (official), competent to consider the claim.

2.4 The decision of Tax Service and action of her officials or employees according to the claim can be appealed (the repeated claim) by the taxpayer from the date of its obtaining in higher Tax Service only in a month. In case of non-compliance on reasonable excuse of the specified term it can be recovered by higher Tax Service according to the statement of person who made the complaint.

2.5 The complaint made with violation of the terms determined by Items

2.3 and 2.4 presents of Methodical instructions, are not subject to consideration by Tax Service.

Prolongation (recovery) of term for submission of the claim is performed by the head of Tax Service according to the written application of the taxpayer if such taxpayer - physical person during the specified terms:

was outside Turkmenistan;

was in places of detention under sentence of kazyet;

had limited freedom of travel in connection with the force majeure circumstances including connected with the disease and other circumstances documented.

2.6 Claims are not considered:

concerning the tax liability which is independently determined by the taxpayer in the tax declaration submitted to them to Tax Service. The procedure for modification in case of detection by the taxpayer in the tax declaration of not reflection or incompleteness of reflection of data submitted to them, and equally in the mistakes leading to understating (overestimate) of tax amount is made according to the procedure, stipulated in Clause 32 Tax codes of Turkmenistan;

in the absence of instructions regarding appeal and reasons for the declared requirements;

served person which does not have powers to act on behalf of the taxpayer;

on the decision of Tax Service and action of her officials or employees, in the presence of the brought criminal cases or on which claims are made in kazyt;

on the decision of Tax Service and action of her officials or employees in case of availability of the solution of kazyet on them.

The repeated claim (in case of appeal by the taxpayer of the decision of Tax Service according to the claim) in which new arguments or newly discovered facts are not given, are not subject to additional consideration by the Tax Service which was earlier considering the claim what in five-day time it is reported to the applicant about.

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