LAW OF TURKMENISTAN

of June 9, 2018 No. 40-VI

About introduction of amendments and changes 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, HM-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, HM-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. of Art. 144 and 165; 2017, No. 2, Art. 77, No. 3, Art. 111, No. 4, st.st.135 and 147), following amendments and change:

Article 106 part one after the paragraph of the forty second to add 1) with paragraphs of the following content:

"performance of works on cleaning of lands (waters) littered in connection with production, development, transportation of minerals, including extraction of the chemical elements and connections and underground (land) waters performed based on decisions of the Government of Turkmenistan;

realization by the parties which are customers of works on cleaning of lands (waters) littered in connection with production, development, transportation of minerals, including extraction of the chemical elements and connections and underground (land) waters performed based on decisions of the Government of Turkmenistan, products received as a result of accomplishment of these works, except for the works which are carried out according to the Law of Turkmenistan "About hydrocarbonic resources";

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