of October 25, 2004 No. 245-II
"About approval and enforcement of the Tax code of Turkmenistan"
Article 1. Approve the Tax code of Turkmenistan.
Article 2. Enact the Tax code of Turkmenistan with 1 Sandzhar 2004.
Article 3. Recognize invalid:
The law of Turkmenistan "About the value added tax" (Sheets of Majlis of Turkmenistan, 1993, No. 9-10, of the Art. 91);
The law of Turkmenistan "About the income tax", (Sheets of Majlis of Turkmenistan, 1993, No. 9-10, of the Art. 92);
The law of Turkmenistan "About tax on transactions with securities", (Sheets of Majlis of Turkmenistan, 1993, No. 11-12, of the Art. 109).
Article 4. The laws and other operating regulatory legal acts which did not enter the list of acts, invalid the stipulated in Clause 3 presents of the Law, are effective in the part which is not contradicting the Tax code of Turkmenistan.
The regulatory legal acts of the President of Turkmenistan published before enforcement of the Tax code of Turkmenistan concerning provision of tax benefits to separate legal entities and physical persons keep the force.
The privileges provided before enforcement of the Tax code of Turkmenistan for the legal entities and physical persons performing the activities in the economic free enterprise zone keep the force before the termination of term of their action.
Article 5. Operation of the Tax Code of Turkmenistan extends to the tax legal relationship arising after its introduction in force.
Article 6. To the Cabinet of Ministers of Turkmenistan to bring into accord with the Tax code of Turkmenistan regulatory legal acts of the Cabinet of Ministers of Turkmenistan and other state bodies given the right of acceptance of regulatory legal acts of Turkmenistan.
Article 7. To the ministry adalat Turkmenistan to prepare and make in Majlis of Turkmenistan offers on modification and the amendments in the legislation of Turkmenistan following from the Tax code of Turkmenistan in a month.
Hulk Maslakhata's chairman,
President of Turkmenistan
Saparmurat Niyazov
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