It is registered
Ministry of Justice
No. 261 of March 30, 2001
Approved as the Deputy chief of the Main State Tax Service of Turkmenistan and the Deputy minister of economy and finance of Turkmenistan on September 29, 2000 No. 30
1. This Instruction is developed based on Regulations on procedure for calculation and payment of the local taxes and charges, approved by the resolution of the President of Turkmenistan of September 28, 2000 No. 4860 "About the local taxes and charges".
2. The local taxes and charges established by the Provision stated above are applied in all territory of Turkmenistan and entered by relevant decisions of bodies of the local executive authority and local self-government.
Bodies of the local executive authority and local self-government in decisions on introduction of the local taxes and charges determine privileges and releases by the specified taxes and fees, and also other provisions within the rights granted to them according to the legislation of Turkmenistan.
3. Legal entities and physical persons which according to the current legislation are exempted from payment of all types of tax and charges are subject to release from the local taxes and charges.
4. Accounting of payers of the local taxes and charges and control of receipt of the local taxes and charges in the budget perform the State Tax Services on places according to established procedure.
5. The taxpayer bears responsibility according to the legislation of Turkmenistan for violation of this Instruction.
6. Control of completeness of collection and timely entering into the budget of the local taxes and charges, and also their entering into the budget by the bodies performing collection of these taxes is performed by the Main State Tax Service of Turkmenistan and the State Tax Services on places.
7. The local taxes and charges are enlisted in the income of local budgets.
8. Payers of collection for advertizing are physical persons and legal entities:
a) extending the advertizing having commercial character through the mass media and advertizing agencies which are in the territory of Turkmenistan;
b) independently placing in the territory of Turkmenistan, having commercial character, advertisement on stationary carriers.
9. Collection is not paid for advertizing for:
a) announcements, notices or messages of physical persons and legal entities, including in the mass media which are not connected with implementation of business (commercial) activity;
b) the advertizing directed to representation of public and state interests;
c) boards with the name of taxpayers, advertisement panels in case of entrance on the territory or to the rooms used by them in rooms or show-windows;
d) advertizing of rehabilitation or social actions of organizations of persons with disabilities;
e) advertizing of charitable actions;
e) the advertizing connected with holding exhibitions and participation in them, demonstration of models.
10. The rate of charge for advertizing for persons extending advertizing through mass media and advertizing agencies is established in the amount of 5 percent from the cost of the services in advertizing provided by these bodies.
The rate of charge for advertizing for persons which are independently placing advertisement constitutes:
- 5 percent from the cost of their promotional costs - for Ashgabat;
- 4 percent from the cost of their promotional costs - for the cities which are the centers of welayats and cities of the Turkmenbashi and Byuzmeyin;
- 3 percent from the cost of their promotional costs - for other settlements.
11. Calculation of collection for advertizing is performed:
- for the payers specified in the subitem "an" of Item 8 of this Instruction - bodies of mass media and advertizing agencies through which advertizing is placed;
- for the payers specified in the subitem "b" of Item 8 of this Instruction - these payers independently.
The amount of collection for advertizing estimated by bodies of mass media and advertizing agencies is determined as the work of cost of the services in advertizing rendered by them without tax amount on value added and the tax rate established in Item 10 of this Instruction. At the same time the payer pays the cost of services in advertizing including the collection amount.
The amount of collection for advertizing estimated by payers independently is determined as the work of cost of promotional costs and the tax rate operating in the place of its stay or the residence. At the same time the cost of promotional costs does not join payments on lease of advertizing space.
Collection for advertizing from the payers specified in the subitem "an" of Item 8 of this Instruction is kept by bodies of mass media and advertizing agencies through which advertizing is placed, and is subject to transfer in the local budget in the location of these bodies. The amount of charges for advertizing, is subject to budget contribution no later than 5 days after every month.
The payers of collection for advertizing who are independently placing advertisement make its payment in the budget no later than the 10th following after month in which advertizing is made in time.
Calculation for collection for advertizing, is represented payers of collection, bodies of mass media, advertizing agencies through which advertizing, in form according to appendix No. 1 to this Instruction in the terms established for the income tax (income) is placed.
12. Payers of collection - legal entities, and also physical persons - individual entrepreneurs refer collection for advertizing on costs of production and addresses.
13. Payers of target collection on improvement of the territory of settlements are:
a) the physical persons working according to the employment contracts or other agreements of civil nature connected with execution of labor obligations at the companies in organizations and the organizations (except working under agreements of intraeconomic lease contract in country associations), and also in the branches which are in the territory of Turkmenistan, representations or permanent missions of foreign legal entities and at the individual entrepreneurs registered according to the legislation of Turkmenistan (further referred to as with employers);
b) physical persons - the residents of Turkmenistan who are not connected by employment relationships with legal entities, individual entrepreneurs and gaining income from implementation of scientific, creative activities, accomplishment of other labor obligations;
c) the physical persons who are individual entrepreneurs including the persons performing production of agricultural products and not being part of country associations;
d) the legal entities of Turkmenistan performing business (commercial) activity, and also foreign legal entities performing the activities in the territory of Turkmenistan through permanent missions.
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