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LAW OF TURKMENISTAN

of December 1, 2018

About introduction of amendments to the Tax Code of Turkmenistan

I. 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) (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; 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; 2018, No. 2, Art. 42, No. 3-4, Art. 95):

in Article 119 to state the table in the following edition:

Name of excise goods

Rates of excises

On the made goods

Beer

20% of cost

Wine grape natural, hard alcoholic drinks, liqueurs and other alcoholic beverages (except must grape), and also wine materials with alcohol content: to 20 percent inclusive over 20 to 30 percent inclusive over 30 percent

25% of cost

40% of cost

50% of cost

Gasoline

40% of cost

Diesel fuel

40% of cost

On the goods imported on customs area of Turkmenistan

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