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Ministry

justices of Turkmenistan

No. 292 of August 22, 2003

Approved by the Order of the chief of the Main State Tax Service of Turkmenistan of April 11, 2003 No. 24-P

The instruction No. 32 about accounting treatment for taxpayers and other obligatory payments in the Government budget of Turkmenistan

I. General provisions

This Instruction is developed according to the Regulations on the State Tax Administration of Turkmenistan approved by the Presidential decree of Turkmenistan of 6.01.1992 N 250, and determines accounting treatment for taxpayers and other obligatory payments in the Government budget of Turkmenistan (further - taxpayers) the State Tax Services of Turkmenistan.

II. Persons which are subject to statement on tax accounting

1. Are subject to statement on tax accounting as the taxpayer irrespective of availability of the circumstances provided by the tax legislation of Turkmenistan for the tax discharge:

a) physical persons:

- the individual entrepreneurs registered according to the legislation of Turkmenistan;

- the citizens of foreign states and stateless persons assuming to be in the territory of Turkmenistan during the period or the periods constituting in total 183 days and more in year of arrival in Turkmenistan or within this and next year behind it. Specified does not treat physical persons during their stay in the territory of Turkmenistan as person having the diplomatic or consular status as the employee of the international organization, and also the member of families of such persons if they do not perform business activity or gain other income from sources in the territory of Turkmenistan which is not connected with their main activities;

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).

The legal entity is considered the resident of Turkmenistan if it is created (is founded) according to the legislation of Turkmenistan;

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;

- they perform in the territory of Turkmenistan the activities connected with carrying out the works on construction, installation, installation, assembly, adjustment, equipment maintenance lasting over 6 months provided by contracts;

- they have in the territory of Turkmenistan, the real estate belonging to them on the property right;

- they perform business activity by proxy of the representative who is in the territory of Turkmenistan. Specified treats those cases when authorized representatives of the legal entity - the nonresident of Turkmenistan are the citizens of Turkmenistan or foreign citizens living in the territory of Turkmenistan.

Requirements for statement of tax accounting belong also to diplomatic representations and consular establishments of foreign states, representative offices of the international organizations in Turkmenistan. For the purpose of tax accounting they are considered as legal entities - not being residents of Turkmenistan.

2. Physical persons - the citizens of Turkmenistan, foreign citizens and stateless persons working according to employment contracts and (or) agreements of civil nature, which are not specified in the subitem "an" of Item 1 of this Instruction are also subject to statement on tax accounting as taxpayers.

2.1 Statement on tax accounting of such persons is performed by the employer (tax agent) - when act as employers:

- legal entities of Turkmenistan;

- the individual entrepreneurs registered according to the legislation of Turkmenistan;

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