LAW OF TURKMENISTAN

of April 17, 2022

About modification and amendments 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. 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. of Art. 136 and 152), following changes and amendments:

1) in Article 27 of the text of the Code in state language:

in part two of the word "ise yarawsyz", "howandarlygyn", "ise yarawlylygy", "patronaz gornusinde hossarlyk", "ise yarawly" and "dereksiz yok bolan" to replace respectively with the words "kamillik ukyby yok", "hossarlygyn", "kamillik ukyby", "penakarlik gornusinde howandarlyk", "kamillik ukyply" and "nam-nysansyz giden";

in part five of the word "Kepillendiris" and "kepillendiris" to replace respectively with the words "Notarial" and "notarial";

2) in part two of Article 29 of the text of the Code in state language of the word "dereksiz yok bolan" shall be replaced with words "nam-nysansyz giden";

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