of May 23, 2015 No. 237-V
About modification and amendments in the Tax code of Turkmenistan
I. Bring in the Tax code of Turkmenistan accepted Hulk Maslakhata of Turkmenistan on October 25, 2004 (in edition of the Law of Turkmenistan of October 25, 2005) (Turkmenistanyn Halk Maslahatynyn resmi namalarynyn yygyndysy, 2005, NM-80; Sheets of Majlis of Turkmenistan, 2005, No. 3-4, of Art. 37; 2006, No. 3, Art. 12; 2007, No. 1, Art. of Art. 20 and 24, No. 2, Art. 48, No. 4, Art. of Art. 68 and 74; Turkmenistanyn Halk Maslahatynyn resmi namalarynyn yygyndysy, 2008 r., NM-96; Sheets of Majlis of Turkmenistan, 2008, No. 1, Art. 7, No. 3, Art. 41; 2009, No. 2, Art. 41, No. 3, Art. 45; 2010, No. 1, Art. 19, No. 2, Art. 34, No. 3, Art. 64; 2011, No. 1, Art. of Art. 5 and 24, No. 2, Art. 45, No. 3, Art. 59; 2012, No. 1, Art. 48, No. 3, Art. 68; 2013, No. 1, Art. 7, No. 2, Art. 26; 2014, No. 1, Art. of Art. 24 and 49, No. 3, Art. 112, No. 4, Art. 149; 2015, No. 2, Art. 48), following changes and amendment:
1. Add Article 44 with the paragraph of the following content:
"In some cases, in coordination with the Main State Tax Service of Turkmenistan obligations on repayment of amount of debt (taking into account the added percent) on the credits obtained from the foreign financial organizations according to the credit agreements signed on behalf of the Government of Turkmenistan and also other payments according to special procedure for carrying out calculations can be performed earlier, than obligation on tax payment, sanctions and penalty fee.".
2. The paragraph one of Article 94 to state in the following edition:
"Transfer of bank of money by organization from sales of products (goods, works, services), passing the settlement account of the taxpayer (tax agent), on its loan, deposit or other accounts, and also into accounts of other taxpayers, -".
3. To state part one of Article 129 in the following edition:
"1. Taxpayers for use of natural resources are legal entities and physical persons - the individual entrepreneurs performing mining in the territory of Turkmenistan, including chemical elements and connections, and also taking and realizing underground (land) waters for the purpose of profit earning (further - minerals).".
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Search in text CTRL-F
If you are guest on our site, you will work in Demo mode. In Demo mode you can see only first page of each document.
With full access you can
Database include more 65000 documents. You can find needed documents using search system.
For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions.
This section provides answers to questions set by users.