It is registered
Ministry of Justice
Turkmenistan No. 68
of March 13, 1996.
It is approved by the Main state tax authorities of Turkmenistan of January 15, 1996 No. 12
The instruction about application of the Provision "About Collection of the Taxes Which Are Not Brought in Time and Other Obligatory Payments in the Government Budget of Turkmenistan"
This Instruction is developed according to Regulations on collection of the taxes which are not brought in time and other obligatory payments in the government budget of Turkmenistan approved by the resolution of the President of Turkmenistan of September 1, 1995 No. 2339.
1. Taxes and the related payments, unpaid at the scheduled time in the Government budget of Turkmenistan (penalties, penalty fee) are levied from taxpayers forcibly by the state tax authorities.
Collection of the penalties imposed for administrative tax offenses is made according to the Code of Turkmenistan about administrative offenses.
2. Collection of the payments specified in Item 1 of this Instruction is made from the companies, the organizations, organizations of all patterns of ownership and managing, including the companies with foreign investments, the foreign legal entities performing the activities through representations (further - the companies), - in indisputable procedure, and from citizens of Turkmenistan, foreign citizens and stateless persons (further - citizens) - judicially.
3. Timely not paid amounts of taxes and other obligatory payments, penalties and other financial sanctions, are considered as shortage and not over three years from the date of detection are collected for all the time of debt to the budget, irrespective of prescriptive limit, but.
The amounts of taxes and other obligatory payments unpaid in time are collected with charge of penalty fee in the amount of 0, of percent (if other is not stipulated by the legislation Turkmenistan) from the shortage amount for each day of delay (including day of payment).
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