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Ministry of Justice

Turkmenistan

On March 28, 2005 No. 335

ORDER OF THE MAIN STATE TAX SERVICE OF TURKMENISTAN

of March 3, 2005 No. 499/3

About approval of the Procedure for suspension of account transactions in organization of bank

For the purpose of execution by bodies of Tax Service of Turkmenistan of requirements of article 62 of the Tax Code of Turkmenistan for application to taxpayers (tax agents) of measures of ensuring discharge of duty for the tax discharge in the form of suspension of account transactions in organization of bank, I order:

1. Approve the enclosed Procedure for suspension of account transactions in organization of bank.

2. Consider invalid the Procedure for suspension of account transactions in bank approved by the order of the chief of the Main State Tax Service of Turkmenistan from 6 Makhtumkuli 2004 for No. 28-O, registered by the Ministry Adalat of Turkmenistan from 11 Alp Arslan 2004 for No. 320.

3. To impose control of execution of the Procedure for suspension of account transactions in organization of bank on heads of the State Tax Services on welayats, the cities and etraps.

 

Chief Muradkuliyev A.

 

Approved by the order of the Chief of the Main State Tax Service of Turkmenistan of January 06, 2005, No. 2-O

Procedure for suspension of account transactions in organization of bank

I. General provisions

1. This Procedure for suspension of account transactions in organization of bank (further - the Procedure) is developed for the purpose of execution by bodies of Tax Service of Turkmenistan of requirements by article 62 of the Tax Code of Turkmenistan and determines procedure for application to taxpayers (tax agents) of measures of ensuring discharge of duty for the tax discharge in the form of suspension of account transactions in organization of bank.

2. The concepts used in this Procedure are used in the value determined by the Tax code of Turkmenistan.

Requirements of this Procedure extend to all organizations of banks located in the territory of Turkmenistan (including branches of foreign banks) which based on the license granted by the Central bank of Turkmenistan are granted the right to raise money from legal entities and physical persons and on its own behalf, to place them on the terms of recoverability, the paid nature and urgency, and also to perform other banking activities.

II. Persons to whom suspension of account transactions in organization of bank is applied

3. Measures of ensuring discharge of duty for the tax discharge in the form of suspension of account transactions in organization of bank are applied by Tax Service to persons recognized according to the Tax code of Turkmenistan taxpayers or tax agents.

III. Cases in which suspension of account transactions in organization of bank is applied

4. Suspension of transactions according to settlement and other accounts in organization of bank of persons specified in Item 3 presents of the Procedure is performed in the following cases:

a) non-presentations of the financial reporting and (or) the tax declaration in Tax Service within ten days after fixed term of their representation, and also in case of refusal from their representation;

b) hindrances to employees of Tax Service in conducting documentary check, including non-presentation of the documents necessary for conducting documentary check.

From Tax Service suspension of transactions of the taxpayer (tax agent) according to settlement and other accounts in organization of bank on other, not specified in this Item bases is not allowed.

5. Non-presentation by the obliged person of the financial reporting and (or) tax declaration, and also other claimed documents in Tax Service can be expressed in shape:

a) non-presentations of all or established for obligatory representation separate forms of the financial reporting and (or) tax declarations, other established reporting forms in the terms determined by the Tax code of Turkmenistan, and also other regulatory legal acts of Turkmenistan;

b) non-presentations in the terms established by Tax Service, documents of primary financial accounting (delivery notes, invoices, agreements and others), and also other documents connected with calculation and tax payment claimed during implementation of documentary check (including counter or thematic). At the same time the list of required documents shall be provided to the taxpayer (tax agent) in writing and in details concretized, with indication of representation term.

The refusal to show claimed documents can be expressed in the form of oral or written refusal in representation to Tax Service (their officials and employees) of all or separate required documents or in the form of not their representation at the scheduled time.

6. Hindrance by the taxpayer (tax agent) to the employee of Tax Service on conducting documentary check in the presence at it properly drawn up instruction for implementation of check and the certificate, including not submission of the documents necessary for conducting documentary check can be expressed in shape:

hindrances to the employee of Tax Service in passing on the territory and carrying out inspections of production, storage, trade and other facilities of the companies and citizens who are used for implementation of business activity generation of profit (income) or are connected with content of other taxation objects, including booths, tents, street parking, etc.;

other actions or failure to act of the taxpayer having consequence of impossibility from Tax Service of implementation of check.

IV. Decisions on suspension of account transactions in organization of bank

7. In case of assumption the taxpayer (tax agent) of the violations specified in item 4 of this Procedure, the Tax Service has the right to make the decision on suspension of transactions on their accounts in organization of bank until elimination of such violations.

8. The right of suspension of transactions of the taxpayer (tax agent) according to settlement and other accounts in organization of bank is provided only to chiefs of Tax Service on welayats, etraps and the cities and their deputies. The decision is made based on the document in which the committed violation specified in item 4 of this Procedure is fixed.

The act of cameral check, the report of the employee of Tax Service, the protocol, the reference etc. can be such document.

The decision is made in time no later than the next working day after representation to the chief of body of the State Tax Service (and in its absence - to his deputy) the document testimonial of making of violations.

9. Suspension of account transactions in organization of bank is the measure limiting the right of the taxpayer (tax agent) to dispose of the money which is or arriving into its accounts in organization of bank and also the right of this person to opening of new accounts in the same or in other organization of bank.

The specified restriction does not extend to tax payment, the financial sanctions and penalty fee which are subject to payment in the Government budget of Turkmenistan, and also implementation of the following obligations:

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