of October 31, 1996 No. 2848
About simplification of the taxation of entrepreneurs without formation of legal entity
For the purpose of rendering the state support and simplification of the taxation of small business I decide:
1. Determine that registration of the physical persons performing business activity without formation of legal entity is made only by bodies of the Main state tax authorities of Turkmenistan. Entrepreneurs without formation of legal entity can perform any, the activities which are not prohibited by the legislation, specified in patents, without obtaining any other permission or licenses, except for the types of activity listed in appendix.
2. Enter for the entrepreneurs without formation of legal entity performing separate types of activity, the taxation on the basis of the fixed patent payment.
The specified category of entrepreneurs is exempted when implementing activities on which the patent, from the tax discharge on value added and the income tax is taken out.
3. Determine that the amount of payment for the patent for entrepreneurs without formation of legal entity is determined and is quarterly reviewed by the Ministry of Economics and finance of Turkmenistan together with the Main state tax authorities of Turkmenistan according to established by them rather. The payment for the patent is brought in the budget regardless of the available tax benefits or exemptions of taxes.
4. To the Ministry of Economics and finance of Turkmenistan together with the Main state tax authorities of Turkmenistan to prepare and approve order of registration of entrepreneurs without formation of legal entity and procedure for establishment of payment for the patent and its entering into the budget in a month.
5. To the Ministry of Justice of Turkmenistan together with the Ministry of Economics and finance of Turkmenistan and the Main state tax authorities of Turkmenistan to make in the Cabinet of Ministers of Turkmenistan offers on reduction of the current legislation in compliance with this resolution in a month.
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