Approved by the Order of the Chief of the Main State Tax Service of Turkmenistan of August 8, 2008 No. 44-O the Order of the Minister of Finance of Turkmenistan of August 8, 2008 No. 62

Methodical instructions for patent procedure and determinations of patent payment

I. General provisions

1. These Methodical instructions for patent procedure and determinations of patent payment (further Methodical instructions) are developed according to article 200 of the Tax Code of Turkmenistan (further - the Code) and other regulatory legal acts of Turkmenistan concerning questions of activities of individual entrepreneurs and establish patent procedure and determinations of patent payment for individual entrepreneurs in case of application of simplified taxation system to them.

These Methodical instructions are not applied to the physical persons rendering the professional services specified in the Item of part 1 of article 184 of the Code, persons working according to the employment contract or the agreement of civil nature and also persons gaining other income, including from business activity to which the simplified taxation system does not extend. These Methodical instructions can be applied to specified persons in that case when along with their regular activities they perform also business activity to which the simplified taxation system - regarding the income from such activities and the period of its implementation extends.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info