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Approved by the Presidential decree of Turkmenistan of January 6, 1992 No. unitary enterprise 250

Regulations on the State Tax Service of Turkmenistan

(as amended on 31-08-2000)

I. General provisions

1. The State Tax Service of Turkmenistan constitutes single system of the bodies exercising control of observance of the tax legislation. The State Tax Service includes the Main state tax authorities of Turkmenistan, the state tax authorities on welayats, etraps, the cities and etraps in the cities.

The main state tax authorities submit directly to the President to Turkmenistan.

2. The state tax authorities in the activities are guided by the Constitution of Turkmenistan, this Provision, the tax legislation of Turkmenistan, acts of the President of Turkmenistan, other regulations published according to the legislation of Turkmenistan.

3. The main objective of the State Tax Service of Turkmenistan is control for:

- observance of the tax legislation correctness

calculations, completeness and timeliness of entering into the budget

the national taxes and other payments established

legislation of Turkmenistan;

- accomplishment of orders of the supreme authorities and managements behind correctness, calculations, completeness and timeliness of introduction of the payments directed according to the current legislation to off-budget funds, the pension funds, Social Insurance Funds and other funds.

The main state tax authorities of Turkmenistan perform directly and will organize work of the state tax authorities of Turkmenistan on control of compliance with law about taxes, dpschu obligatory payments in the budget and in off-budget funds.

4. The state tax authorities work in government relations and managements of administrativnoterritorialny units.

The state tax authorities coordinate the work with law enforcement, financial and other monitoring bodies.

Bodies of the Ministry of Internal Affairs of Turkmenistan shall promote accomplishment of the obligations assigned to officials of tax authorities, and in necessary cases to stop actions of the officials and citizens interfering accomplishment by employees of tax authorities of the service duties assigned to them.

II. Rights and obligations of bodies of the State Tax Service of Turkmenistan

5. The main state tax authorities of Turkmenistan, the state tax authorities on welayats, etraps, the cities and etraps in the cities are granted the right:

a) establish procedure for tax accounting;

b) make in the ministries and departments, at the companies, in associations, the organizations and organizations irrespective of patterns of ownership, including foreign legal entities and joint businesses, associations and the organizations with participation of legal entities of Turkmenistan and foreign states and citizens, at citizens of Turkmenistan, foreign citizens and stateless persons (the companies and citizens" are referred to as ") verifications of the cash documents, ledgers, magazines, reports, plans, estimates, declarations and other documents connected with calculation and tax payment, other obligatory payments in the budget and in off-budget funds and also to receive necessary explanations, references and data on the questions arising when checking;

c) receive necessary data, references, and also documents and copies from them about activities of the checked companies and citizens from other companies, including organizations of banks and others financially - credit institutes. Organizations of banks of Turkmenistan on requests of tax authorities shall represent them data on transactions according to settlement and other accounts and about availability of money on these accounts of legal entities, and also about account transactions of deposits of citizens;

d) when implementing the powers to survey any production, warehouse, trade and other onleyemh of the companies and citizens which are used for generation of profit (income) or are connected with content of the taxation objects, including booths, tents, street parking, etc.;

e) give obligatory for heads and other officials of the checked companies, and also citizens of specifying about elimination of the revealed violations of the law about taxes, other obligatory payments in the budget or in off-budget funds and to control their accomplishment;

e) withdraw from the companies the documents testimonial of concealment or understating of profit (income) or on concealment of other objects from the taxation;

g) stop transactions of the companies and citizens according to settlement and other accounts in organizations of banks and other financial credit institutes in not admission cases to check, non-presentations (or refusal to show), untimely representation to the state tax authorities and their officials of accounting documents, reports and balances, and also the calculations, declarations and other documents connected with calculation and tax payment, other obligatory payments in the budget and in off-budget funds;

h) apply financial sanctions against the companies and citizens in the form of collection:

- the amounts of taxes which are not withheld from payers owing to receipt of privileges by them on taxes by misstatement of reporting or other data

- the amounts of income gained by citizens from occupation business activity without registration in the procedure established by the legislation or activities concerning which there is special prohibition and also received by the companies and citizens from the activities requiring receipt of special permission (license) without such permission are collected in local budgets in double size;

- the amounts of taxes or other obligatory payments of the budget for the underestimated or unaccounted (hidden) subjects to taxation, or the amounts of these payments which are not estimated in general or underestimated owing to their wrong calculation;

- 10 percent of the receivable amounts of taxes or other obligatory payments in the budget, from the companies for lack of financial accounting, reports and balances or conducting this accounting and the reporting with violation of established procedure, and also from citizens for lack of accounting of the income, taxable, and the expenses connected with receipt of this income;

- 10 percent of the receivable amounts of taxes or other obligatory payments in the budget for non-presentation or untimely submission of the accounting reports and balances, tax reports, calculations, declarations and other documents necessary for calculation of taxes and other obligatory payments.

To the payers who timely did not submit the accounting reports and balances, calculations, declarations and other documents necessary for calculation of taxes, tax authorities show the notice on tax payment in the amount of 150 percent of tax amounts, paid for the previous accounting period. After submission of the called documents and their check recalculation of tax proceeding from the actual received profit (income) and other taxation objects with deduction of 10 percent from receivable tax amount is made;

- 10 percent of the receivable amounts of taxes or other obligatory payments in the budget, and also the amounts of the sanctions imposed by tax authorities on the companies for non-presentation or untimely submission of payment documents to organizations of banks on payment of these payments;

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