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.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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