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Ministry adalat

Turkmenistan

No. 330 of December 9, 2004

ORDER OF THE CHIEF OF THE MAIN STATE TAX SERVICE OF TURKMENISTAN

of November 30, 2004 No. 71

About approval of Methodical instructions for application of forms of the tax declarations and other documents established by part II of the Tax code of Turkmenistan

(as of September 15, 2008)

According to requirements of Articles 30, of 71, of 107, of 111, of 112, of 127, of 128, of 137, of 145, of 146, of 176, of 180, of 195, of 197, of 199, of 200, of 206, 215 Tax codes of Turkmenistan on establishment of forms of the tax declarations, invoices and other documents necessary for calculation and tax payment, I order:

Approve the enclosed Methodical instructions for application of forms of the tax declarations and other documents established by part II of the Tax code of Turkmenistan it (is applied).

 

Chief Glavnoy of state

Tax Service of Turkmenistan A. Muradkuliyev

 

Approved by the order of the Chief of the Main State Tax Service of Turkmenistan of November 30, 2004 No. 71-O the order of the acting as the Minister of Economy and Finance of Turkmenistan of November 30, 2004 No. 55

Methodical instructions for application of forms of the tax declarations and other documents established by part II of the Tax code of Turkmenistan

I. General provisions

These Methodical instructions for application of forms of the tax declarations and other documents established by part II of the Tax code of Turkmenistan necessary for calculation and tax payment (further - Methodical instructions), 215 Tax Codes of Turkmenistan are drafted according to requirements of Articles 30, of 71, of 107, of 111, of 112, of 127, of 128, of 137, of 145, of 146, of 176, of 180, of 195, of 197, of 199, of 200, of 206,.

II. Value added tax

1. For the purposes of calculation and the tax discharge on value added the following forms of tax declarations and other documents are established:

the declaration on the value added tax - appendix No. 1 to these Methodical instructions.

The explanation to the corresponding lines of the declaration:

1) the tax declaration is submitted by the nalogoplatelshchikamiyuridichesky persons specified in article 95 of the Tax Code of Turkmenistan within terms, stipulated in Clause 111 Tax codes of Turkmenistan;

2) the declaration is filled in with printing letters, and cost indicators of the declaration are reflected in thousands manat;

3) lines 11, 35 - 38 declarations are filled in with employees of body of Tax Service;

4) indicators of lines 15 and 16 of the declaration are determined according to provisions of articles 100 and 101 of the Tax Code of Turkmenistan. As according to part 14 of article 101 of the Tax Code of Turkmenistan the tax base of the accounting period is subject to reduction by cash amount, 15 declarations sent in the same accounting period to the Currency reserve of the Government of Turkmenistan, indicators of line are reflected taking into account such reduction;

5) indicators of lines 17 and 18 of the declaration are determined according to provisions of article 102 of the Tax Code of Turkmenistan;

6) indicators of lines 23 - 28 declarations are determined according to provisions of article 110 of the Tax Code of Turkmenistan;

the declaration on the value added tax for individual entrepreneurs - appendix No. 2 to these Methodical instructions.

The explanation to the corresponding lines of the declaration:

1) the tax declaration is submitted the nalogoplatelshchikamifizichesky persons who are the individual entrepreneurs specified in article 95 of the Tax Code of Turkmenistan in terms, stipulated in Clause 111 Tax codes of Turkmenistan;

2) the declaration is filled in with printing letters, and cost indicators of the declaration are reflected in thousands manat;

3) lines 8, 12 - 17 (according to the column 5), 28 - 30, 32 - 35 declarations are filled in with employees of body of Tax Service;

4) indicators of lines 12 and 13 of the declaration are determined according to provisions of articles 100 and 101 of the Tax Code of Turkmenistan;

5) indicators of lines 14 and 15 of the declaration are determined according to provisions of article 102 of the Tax Code of Turkmenistan;

6) indicators of lines 20 - 25 declarations are determined according to provisions of article 110 of the Tax Code of Turkmenistan;

the report on the amounts of Turkmenistan of the value added tax estimated, withheld and transferred into the Government budget person making payments to nonresident persons of Turkmenistanaprilozheniye No. 3 to these Methodical instructions.

The explanation to the corresponding report lines:

1) the report is submitted persons acting as tax agents according to article 108 of the Tax Code of Turkmenistan in terms, stipulated in Clause 111 Tax codes of Turkmenistan;

2) the report is filled in with printing letters, and cost indicators of the report are reflected in thousands manat, except for indicators in the lines with 17.1 on 17.9 columns 3;

3) lines 14, 24 - 27 reports are filled in with employees of body of Tax Service;

4) indicators of lines 17.1 - 17.9 are determined by column 4 of the report according to provisions of articles 100 and 101 of the Tax Code of Turkmenistan;

5) indicators of lines 17.1 - 17.9 are determined by column 5 of the report according to provisions of article 103 of the Tax Code of Turkmenistan;

6) in lines 21.1 - 21.9 according to column 5 of the report the reason for which the value added tax was not withheld (for example is specified: if transaction is not recognized taxable; taxable transaction is not considered made in the territory of Turkmenistan; the privilege is established; the zero rate etc. is established). When rendering services (performance of works) by the taxpayer through branch, representation or permanent mission that is the basis for not deduction of tax on it, the tax agent shall together with the report on the single sheet attach information on such legal entities - nonresidents of Turkmenistan with indication of the following:

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