RESOLUTION OF THE PRESIDENT OF TURKMENISTAN

of July 28, 1998 No. 3801

About procedure for collection and rates of tax on owners of vehicles

Due to the change of the minimum size of the salary I decide:

1. Approve the enclosed Regulations on procedure for collection and rates of tax on owners of vehicles.

2. To the Ministry of Justice of Turkmenistan to prepare and make in the Cabinet of Ministers of Turkmenistan offers on introduction in acting legislative and normative the act; ы the changes following from this resolution.

3. Recognize as No. which voided resolutions of the President of Turkmenistan of January 6, 1992 515, of November 22, 1993 No. 1575, of April 11, 1994 No. 1748, of November 21, 1995 No. 2399 and of June 24, 1996 No. 2682.

4. This resolution becomes effective since August 1, 1998.

Approved by the resolution of the President of Turkmenistan of July 28, 1998 No. 3801

Regulations on procedure for collection and rates of tax on owners of vehicles

1. Taxpayers from owners of vehicles are the legal entities and citizens (including foreign) located and who are living in the territory of Turkmenistan, having vehicles (cars, motorcycles, motor scooters, tractors) and other self-propelled machines and mechanisms on pneumatic to the course.

The tax is not levied from owners of machines and mechanisms on caterpillar to the course, and also combine, cotton-picking and special harvesters with engines.

2. The tax on owners of vehicles is annually levied depending on the level of minimum wage a month approved on the national economy in the following sizes:

 
                             Размер ставки

                                                         (в процентах)
     а) мотоциклы:
     без коляски                                          10
     с коляской                                           15
     б) легковые автомобили                               20
     в) автобусы
     в 

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