of October 25, 2005
1. This Code installs system of the taxes levied in the Government budget of Turkmenistan, the general principles of the taxation, origin basis (change, the termination) and procedure for fulfillment of duties on tax payment, the rights and obligations of taxpayers, tax authorities, forms and methods of tax control, responsibility for violation of the tax legislation of Turkmenistan, appeal of decisions tax authorities and actions of their officials.
2. The tax legislation of Turkmenistan is based on recognition of generality and equality of the taxation.
3. Each person shall pay the taxes established by this Code concerning which this person is recognized the taxpayer.
4. The acts of the tax legislation of Turkmenistan establishing the new taxes raising the tax rates or otherwise responsibility for the tax offenses worsening situation of taxpayers, tax agents, strengthening, have no retroactive force.
The acts of the tax legislation of Turkmenistan canceling the taxes reducing the sizes of the tax rates or otherwise responsibility for the tax offenses improving provision of taxpayers, tax agents, mitigating, have retroactive force if it is directly provided by these acts.
Consideration of questions of violations of the tax legislation is conducted based on the legislation of Turkmenistan operating at the time of establishment of offense.
1. The tax legislation of Turkmenistan is based on the Constitution of Turkmenistan and consists of of this Code and other regulatory legal acts of Turkmenistan regulating tax legal relationship.
The regulatory legal acts regulating tax legal relationship are accepted on the basis of of this Code and cannot contradict its provisions. In case of such contradiction provisions of this Code are applied.
2. Provisions of this Code are applied to persons which are contractors and subcontractors according to the Law of Turkmenistan "About hydrocarbonic resources" taking into account the features on the taxation established by this Law.
3. This Code does not govern the relations arising in case of collection of customs payments if other is not established by this Code.
4. Other laws of Turkmenistan do not may contain provisions concerning the taxation if other is not established by this Code.
5. In tax legal relationship any concept determined by provisions of the civil and tax legislation of Turkmenistan will have that significance which is attached to it by the tax legislation of Turkmenistan if other is not established by this Code.
6. In tax legal relationship any concept which is not determined by provisions of this Code can have that value which is determined by regulatory legal acts of Turkmenistan.
1. Establishment of new taxes, except established by this Code, and also change or cancellation of the operating taxes are performed only by adoption of law of Turkmenistan "About modification and amendments in the Tax code of Turkmenistan".
2. The laws of Turkmenistan making changes to this Code which establish new or change the operating taxes, become effective after one month from the date of their official publication, but not earlier than 1 date following the end of the next accounting period on the corresponding tax.
3. The laws of Turkmenistan making changes to this Code which the provision of taxpayers improves or are repealed the operating taxes, can become effective from the moment of their publication if it is directly provided in them.
The rules provided by the Civil code of Turkmenistan are applied to the terms specified in this Code or other regulatory legal act of Turkmenistan regulating tax legal relationship.
Tax year begins the first of January, comes to an end the thirty first of December and matches financial year.
If international treaties of Turkmenistan establish other provisions than containing in this Code, then provisions of international treaties are applied.
1. Tax - the obligatory, individually non-paid payment established and levied by the state from physical persons and legal entities for the purpose of financial provision of activities of the state, arriving in the Government budget of Turkmenistan.
The tax is determined by availability of the following signs:
category of taxpayers;
tax rate (rates);
terms and procedure for calculation and tax discharge.
In case of establishment of tax can be determined the accounting (tax) period, and also be provided tax benefits and the bases for use by their taxpayer.
2. The taxes established by this Code act on all territory of Turkmenistan.
3. Duties and charges are recognized as special type of tax and can not have separate signs of tax.
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