Approved by the Main state tax authorities of Turkmenistan on December 17, 1993 No. 1

The INSTRUCTION About procedure for calculation and tax discharge from owners of vehicles

I. General provisions

1. The tax on owners of vehicles is levied based on the Presidential decree of Turkmenistan of January 6, 1992 No. UP-256 "About Tax on Owners of Vehicles" and according to the Provision "About Procedure for Collection and Rates of Tax on Owners of Vehicles" approved by the resolution of the President of Turkmenistan of January 6, 1992 No. 515 (taking into account changes and additions made by the resolution of the President of Turkmenistan of November 22, 1993 No. 1575).

2. Taxpayers from owners of vehicles are:

- legal entities (including, banks, credit and insurance companies), including the companies with foreign investments and the citizens (including foreign) having vehicles (cars, motorcycles, motor scooters, tractors) and other self-propelled machines and mechanisms on pneumatic to the course;

- branches, departments, representations of foreign legal entities and other separate divisions of the companies and the organizations which are in the territory of Turkmenistan;

- the international associations and foreign legal entities located in the territory of Turkmenistan.

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

The tax discharge from owners of vehicles is performed by the companies and the organizations at the expense of the means remaining at their order.

4. The tax on owners of vehicles specified in Item 2 of this instruction is paid in currency of Turkmenistan annually and levied depending on the level of minimum wage in the following sizes:

     Размер ставки налога кратный минимальной зарплате:
     мотоциклы
     без коляски                  0,25
     с коляской                   0,5
     легковые автомобили          0,5
     автобусы в зависимости от числа посадочных ме

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