LAW OF TURKMENISTAN

of December 18, 2021

About introduction of amendments to 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. 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 Art. 49 and 51, No. 4, Art. 136), following changes:

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

in the Section "On the Made Goods":

in part figure of "24%" to replace "Beer" with figure of "26%";

in part "Vina grape natural, hard alcoholic drinks, liqueurs and other alcoholic beverages (except must grape), and also wine materials with alcohol content of" figure "of 31%", "48%" and "61%" to replace respectively with figures of "34%", "53%" and "67%";

in the Section "On the Goods Imported on Customs Area of Turkmenistan":

in part to replace figure "Beer" "73%" and "7" respectively with figures of "80%" and "8";

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