LAW OF TURKMENISTAN

of November 13, 2021 No. 425-VI

About modification and amendments in some legal acts of Turkmenistan

I. Make changes and addition to the following legal acts of Turkmenistan:

1. 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. 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, Art. 45, No. 4, Art. 84; Sheets Millie Gengesha of Turkmenistan, 2021, No. 2-3, of the Art. of St. 49 and 51):

The paragraph of the eighth part one of Article 84 to state 1) in the following edition:

"identifications of the persons who are engaged in business activity, not staying on the registry in tax authority and persons continuing to perform business activity despite expiration of the confirmation testimonial of payment of fixed value of tax on the income from activities on which the simplified taxation system, and also persons who are engaged in the business activity which is not specified in their confirmation on which higher payment of tax on the income is established is established;";

The last parts two of Article 95 of the text of the Code in state language the word "yenillikli" to replace 2) in the paragraph with the word "yonekeylesdirilen";

3) in Article 200:

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