It is registered
Ministry of Justice
On February 17, 2006 No. 371
Approved by the order of the Chief of the Main State Tax Service of Turkmenistan of February 15, 2006 No. 08-O
These Methodical instructions for statement of physical persons and legal entities on accounting as taxpayers (further Methodical instructions) are developed according to requirements of Articles 24 - 28 and 144 Tax codes of Turkmenistan and other regulatory legal acts of Turkmenistan concerning questions of the taxpayer registration and determines accounting treatment for taxpayers and other obligatory payments in the Government budget of Turkmenistan (further - taxpayers) the State Tax Services of Turkmenistan.
1. (Tax accounting) are subject to registration as the taxpayer:
a) physical persons the individual entrepreneurs registered according to the legislation of Turkmenistan;
b) legal entities - residents of Turkmenistan (including state-financed organizations, the ministries and departments, state governing bodies, the local executive authority and local self-government);
c) legal entities - not being residents of Turkmenistan when:
- they perform the activities in the territory of Turkmenistan through branches or representations.
- their activities lead to formation of permanent mission in the territory of Turkmenistan;
- their activities do not lead to formation of permanent mission, but they have the real estate which is the taxation object in Turkmenistan in the territory of Turkmenistan.
1.1 Requirements for registration belong also to diplomatic representations and consular establishments of foreign states, representative offices of the international organizations in Turkmenistan. For the purpose of accounting they are considered as legal entities - not being residents of Turkmenistan.
1.2 Are not subject to statement on tax accounting legal the litsena being residents of Turkmenistan, recognized by taxpayers of the income tax (income) of legal entities concerning the income from sources in Turkmenistan in the form of percent, dividends and to other similar income, and also the value added tax on taxable transactions on calculation and tax payment according to which Tax code of Turkmenistan is performed by tax agents. If calculation and tax withholding on value added by the tax agent are not represented possible, this foreign legal entity shall get up on tax accounting in the relevant Tax Service.
2. The physical persons (including foreign citizens and stateless persons) working according to the employment contract or the agreement of civil nature, which are not specified in the subitem "an" of Item of 1 these Methodical instructions are subject to registration as the taxpayer through the employer who is the tax agent according to provisions of articles 19 and 195 of the Tax Code of Turkmenistan.
2.1 Statement on tax accounting of such physical persons is performed by the employer (tax agent) - when act as employers:
- legal entities - residents of Turkmenistan;
- legal entities - the nonresidents of Turkmenistan performing activities in the territory of Turkmenistan through branch, representation or permanent mission (concerning physical persons with which employment contracts or agreements of civil nature are signed through branch or representation);
- the individual entrepreneurs registered according to the legislation of Turkmenistan.
2.2 Statement on tax accounting of such physical persons is performed by them independently when persons which are not specified in Item 2.1 of these Methodical instructions act as employers.
3. Other physical persons (including foreign citizens and stateless persons) which are not belonging to individual entrepreneurs, and also not working according to the employment contract or the agreement of civil nature are subject to registration as the taxpayer in the presence of the circumstances provided by the Tax code of Turkmenistan for the tax discharge if these Methodical instructions do not stipulate other. Statement on tax accounting of such persons is performed by them independently.
The circumstances provided by the Tax code of Turkmenistan for the tax discharge is recognition of such persons as taxpayers.
The physical persons recognized by taxpayers only concerning payment of the state and customs duty by them are not subject to statement on tax accounting.
Also are not subject to statement on tax accounting, the physical persons specified in this Item - the foreign citizens and stateless persons recognized by taxpayers according to the income from sources in Turkmenistan in the form of percent, dividends, the income from copyright and licenses and to other similar income according to which calculation and tax payment is performed by tax agents.
In cases when calculation and tax withholding on value added by the tax agent are not possible, the foreign physical person - the individual entrepreneur shall get up on tax accounting in the relevant Tax Service.
4. Separately, regardless of provisions of Items 1 - 3 presents of Methodical instructions, are subject to statement on tax accounting of person, performing joint activities as a part of partnership. The term "partnership" is applied in the value determined by the Civil code of Turkmenistan of Saparmurat Turkmenbasha.
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