of May 31, 2011
About introduction of amendments to the Tax Code of Turkmenistan
I. Bring in the Tax code of Turkmenistan accepted Hulk Maslakhata of Turkmenistan on October 25, 2005 (Turkmenistanyn XVI Halk Maslahatynyn resmi namalarynyn yygyndysy, 2005 y., HM-80,81; Turkmenistanyn Halk Maslahatynyn resmi namalarynyn yygyndysy, 2008 y., HM-96; Sheets of Majlis of Turkmenistan, 2005, No. 3-4, of Art. 37; 2006, No. 3, Art. 12; 2007, No. 1, Art. of Art. 20 and 24, No. 2, Art. 48; 2008, No. 1, Art. 7, No. 3, Art. 41; 2009, No. 2, Art. 41, No. 3, Art. 45; 2010, No. 1, Art. 19, No. 2, Art. 34, No. 3, Art. 64; 2011, No. 1, Art. of Art. 5 and 24), following changes:
1. Third of Article 35 to state part in the following edition:
"3. Adjustment of tax base is made in case of receipt of manatny covering in cases when earlier tax base was reduced by cash amount, subject to transfer in the Currency reserve of the Government of Turkmenistan, or this amount of means which is subject to transfer belonged to goods (works, services) exempted from tax or to which the zero rate of the value added tax is applied".
2. The fourteenth Article 101 to state part in the following edition:
"14. The tax base of the accounting period is subject to reduction by cash amount, subject to transfer in the Currency reserve of the Government of Turkmenistan in the same accounting period".
3. The fourth parts four of Article 108 to exclude the paragraph.
4. Third of Article 111 to state part in the following edition:
"3. Persons specified in part one of this Article (except for persons specified in part five of this Article), perform payment in the Government budget of Turkmenistan of the value added tax estimated according to the represented tax declaration no later than the 25th following the accounting period".
5. The twelfth Article 117 to state part in the following edition:
"12. The tax base estimated according to this article decreases by the amount of the means which are subject to transfer in the Currency reserve of the Government of Turkmenistan.".
6. The tenth Article 131 to state part in the following edition:
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