Letter of the Main state tax authorities of Turkmenistan

of April 9, 2005 No. 537/1

To the State Tax Service across Ahal Region On your letter No. 179/5-200 of 11.11.2004.

The main State Tax Service of Turkmenistan, having considered your letter, reports the following.

According to article 182 of the Tax Code of Turkmenistan taxpayers on the income of physical persons the physical persons gaining income from sources in Turkmenistan and beyond its limits - for the physical persons which are residents of Turkmenistan are recognized.

According to article 195 of the Tax Code of Turkmenistan, persons recognized by tax agents (legal entities - residents of Turkmenistan, legal entities - the nonresidents of Turkmenistan performing activities in the territory of Turkmenistan through branch, representation or permanent mission, individual entrepreneurs) from whom or as a result of the relations with which the taxpayer gained income, shall estimate, hold at the taxpayer and pay the tax amount estimated according to Article 193 of this Code to the Government budget of Turkmenistan.

The tax agent persons who directly perform the payments specified regarding 1 Article 184 of this Code are recognized.

Calculation and the tax discharge according to with article 195 of the Tax Code of Turkmenistan are made concerning all income of the taxpayer paid by the tax agent, except for the income, paid to individual entrepreneurs.

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