LAW OF TURKMENISTAN

of October 9, 2017 No. 622-V

About entering of amendments into 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 resminamalarynyn 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. of Art. 48 and 71, No. 3, Art. 111, No. 4, Art. 146; 2016, No. 1, Art. 52, No. 3, Art. 118, No. 4, Art. 144 and 165; 2017, No. 2, Art. 74, No. 3, Art. 110), following amendments:

1. In Article 106:

to add part one after the paragraph of the thirty first with the paragraph of the following content:

"sales of goods, performance of works, rendering services for persons who are members of free economic zones (except for free economic zones of tourist and recreational type), only for the purposes of the activities of such zones provided by the decision on their creation and the agreement signed in accordance with the established procedure;";

the second to add part with the paragraph of the following content:

"persons who are members of free economic zones (except for free economic zones of tourist and recreational type), - when implementing of the activities provided by the decision on creation of such zones and the agreement signed in accordance with the established procedure by them.".

2. To add part one of Article 143 with the paragraph of the following content:

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