Approved as the Deputy chief of the Main state tax authorities of Turkmenistan and the Deputy minister of economy and finance of Turkmenistan on September 29, 2000 No. 29
Regulations on patent procedure and determinations of patent payment
1. This Provision is developed based on the resolution of the President of Turkmenistan of September 8, 2000 No. 4828 "About measures for enhancement of the taxation system of Turkmenistan", resolutions of the President of Turkmenistan of October 31, 1996 No. 2848 "About simplification of the taxation of entrepreneurs without formation of legal entity" and other regulatory legal acts of Turkmenistan regulating business activity in Turkmenistan.
2. The patent payment is established for the entrepreneurs without formation of legal entity (further - individual entrepreneurs) performing separate types of activity for which receipt of the patent is provided and represents taxation form.
The specified category of entrepreneurs is exempted when implementing activities on which the patent, from the tax discharge on value added and the income tax is taken out.
3. The patent payment is tax on the income which sum is determined:
- in absolute value (the fixed patent payment), and proceeding from the actual comprehensive gross income gained by the individual entrepreneur (additional patent fare) from implementation of business activity.
4. The patent payment is paid by individual entrepreneurs regardless of the available tax benefits or exemption of taxes.
5. The patent payment is paid by individual entrepreneurs in currency of Turkmenistan (manats) through organizations of banks and enlisted in the income of the local budget.
6. This provision does not extend to income gained by the individual entrepreneur from implementation of those types of business activity according to which receipt of the patent is not provided, and also to other income (including the income in cash and natural form, including the income which is formed as a result of provision at the expense of means of the companies, organizations and the organizations of the material and social benefits, received both in the territory of Turkmenistan and outside Turkmenistan, salary incomes, including the alimony, grants, the amounts of awards for creation, the edition, execution or other use of works of science, literature and art etc.) which taxation is performed according to Regulations on the income tax from physical persons, approved by the Presidential decree of Turkmenistan of January 6, 1992 No. 252 "About the income tax from physical persons".
7. For the purposes of this Provision the patent is considered as the document issued to the individual entrepreneur by tax authority as confirmation about payment of the fixed patent payment for the corresponding period and type of activity. Transfer of the patent to other person for the purposes of implementation of business activity is not allowed.
8. Payers of patent payment are the physical persons (citizens of Turkmenistan, foreign citizens and stateless persons) registered in accordance with the established procedure as individual entrepreneurs and performing those types of activity which are performed on the basis of the patent.
9. On types of activity for which the Law of Turkmenistan "About licensing of separate types of activity" provides receipt of licenses the patent is granted only in the presence of such licenses.
10. The patent is granted by the State Tax Service in the place of tax registration of the individual entrepreneur.
11. For receipt of the patent the individual entrepreneur shall provide to the State Tax Service:
1) the statement (appendix No. 1 to this Provision) with indication of surname, name, middle name of the individual entrepreneur, number of the registration certificate and date of its issue, the declared type and term of activities;
2) photograph of 3 x 4 cm in size;
3) the copy of the receipt on payment of patent payment in the established size;
4) the copy of the license (in the established cases).
The patent is granted to the individual entrepreneur no later than the next day in time behind day when it submitted to tax authority all documents stated above.
12. Tax authorities make registration of the granted patents in the magazine in the established form (appendix No. 2 to this Provision).
The patent of the established sample (appendix No. 3 to this Provision) is granted for the term of at least a month, but no more than a year, depending on for what period the individual entrepreneur showed willingness to receive it.
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