It is registered by the Ministry
Adalat of Turkmenistan
of January 26, 2004
Approved by the Order of the Minister of Economy and Finance of January 9, 2004 , No. 2,
The order of the Chairman State finance of Turkmenistan of Customs Service of Turkmenistan of January 20, 2004 No. 5,
The order of the Chief of the Main State Tax Service of Turkmenistan of January 9, 2004 No. 4-O,
PAYMENT PROCEDURE OF ADVANCE PAYMENTS
According to resolutions of the President of Turkmenistan of October 31, 1996 No. 2848 "About simplification of the taxation of entrepreneurs without formation of legal entity", from 8 Rukhnam 2000 No. 4828 "About measures for enhancement of the taxation system of Turkmenistan" and for the purpose of ensuring completeness and timeliness of execution by individual entrepreneurs of the tax liabilities, is established the following:
1. For individual entrepreneurs whose taxation is made on the basis of patent payment applying simplified taxation system providing the tax discharge in the amount of 1 percent from the comprehensive gross income exceeding 2, 5 million manats a month performing commodity importation on customs area of Turkmenistan since 1 Nowruz of 2004 payment of advance payments is entered. Advance payments are paid only by those individual entrepreneurs who have registration of the participant of foreign economic activity and declare goods according to the cargo customs declaration.
2. Advance payments are established in the amount of 1 percent from customs value of the goods imported by individual entrepreneurs on customs area of Turkmenistan which are drawn up in the release mode in free circulation.
The obligation on calculation of advance payments is assigned to the individual entrepreneurs performing commodity importation.
Customs authorities check correctness of determination of customs value, and in necessary cases provide to individual entrepreneurs information on customs value of the goods imported by them.
3. Payment of advance payments is performed by individual entrepreneurs to customs clearance of the imported goods which are drawn up according to one cargo customs declaration. The customs clearance is made in case of presentation of documents by them, advance payments, testimonial of payment.
Payment of the specified advance payments is made into account 570802 of the Centralized budget of Turkmenistan in the Central bank of Turkmenistan.
4. The individual entrepreneurs stated above together with the tax declaration represent to body of Tax Service for the place of statement on tax accounting of the copy of bank payment documents on payment of advance payments (with mark of bank about carrying out payment). Based on these documents workers on accounting of body of Tax Service reflect in card of personal account of the taxpayer receipt of these amounts without their charge.
The specified payments are set off on account of payment of the estimated payments of the tax established in case of simplified taxation system.
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