LAW OF TURKMENISTAN

of October 24, 2020 No. 309-VI

About entering of amendment and changes 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, HM-80; Sheets of Majlis of Turkmenistan, 2005, No. 4, 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, Art. of St. 135 and 147; 2018, No. 2, Art. 42, No. 4, Art. of Art. 95 and 107; 2019, No. 2, Art. 34, No. 4, Art. 94; 2020, No. 3, the Art. 45), the following amendments and changes:

Article 82 after part six to add 1) with part of the following content:

"6-1. If after execution of the act of tax audit in tax authority additional data from the law enforcement and other agencies exercising supervision and also from tax authorities of other states arrived, the confirmatory violations of the tax legislation allowed by the taxpayer (tax agent) for the checked period which are not specified in the act of tax audit only in this case based on the arrived data additional check is appointed.";

2) in the Rates of Excises column of the table of Article 119:

in the Section "On the Made Goods":

in part figure of "22%" to replace "Beer" with figure of "24%";

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