Approved by the Main state tax authorities of Turkmenistan on June 15, 1994 No. 8

The instruction about procedure for withdrawal by officials of the State Tax Service of Turkmenistan at taxpayers of the documents testimonial of concealment (understating) of profit (income) or concealment of other objects from the taxation

This instruction is developed according to the Provision "About the State Tax Administration of Turkmenistan" approved by the Presidential decree of Turkmenistan of January 6, 1992 and is entered for establishment of single procedure for withdrawal of documents by bodies of the State Tax Administration.

Section 1. Basis for production of withdrawal of documents. Amount and structure of the withdrawn documents

1. Withdrawal of the documents testimonial of concealment (understating) of profit (income) or concealment of other objects from the taxation represents the impact administrative legal measure consisting in forced deprivation of taxpayers of opportunity to use and dispose of the specified documents.

2. Join in amount and structure of the documents which are subject to withdrawal at taxpayers: the source documents of accounting, payment documents, plans, estimates, declarations and other documents connected with calculation and tax payment and other obligatory payments in the budget, and also reference materials and calculations, except for the documents containing the data which are the state secret determined in the procedure established by the legislation.

3. Withdrawal of documents of taxpayers is made based on the written motivated resolution of the official of the State Tax Administration which makes check. The resolution on production of withdrawal is drawn up on the form of the established form (appendix No. 1).

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