ORDER OF THE MAIN STATE TAX SERVICE OF TURKMENISTAN

of March 29, 2006 No. 18-O

About approval of the Instruction for conducting documentary tax audits

Due to the adoption of the Tax code of Turkmenistan I order:

1. Approve the enclosed Instruction for conducting documentary tax audits.

2. To promptly bring the Instruction for conducting documentary tax audits to all territorial authorities of Tax Service of Turkmenistan for data and management.

 

Approved by the order of the Chief of the Main State Tax Service of Turkmenistan of March 29, 2006 No. 18-O

Instruction for conducting documentary tax audits

This Instruction for conducting documentary tax audits (further - the Instruction) is developed according to provisions of Articles 80 - 84 Tax codes of Turkmenistan for the purpose of its use when carrying out by bodies of the State Tax Service of documentary tax audits of business and tax accounting, the financial reporting, tax declarations, reports and calculations represented by taxpayers (tax agents) legal entities and physical persons on separate types of tax and other payments to the Government budget of Turkmenistan.

Provisions of this Instruction are applied also to payments in off-budget funds when according to the current legislation control of correctness of their calculation and completeness of payment is assigned to bodies of the State Tax Administration of Turkmenistan.

For documentary tax audits this Instruction establishes procedure for their organization and carrying out; methods, acceptances and procedure of separate legal proceedings; requirements to registration of results of documentary checks and pronouncement of decisions taking into account the provisions established by the Tax code of Turkmenistan.

I. General provisions

1. Documentary tax audit is the procedure which is carried out by body of the State Tax Service for the purpose of accomplishment of the tasks specified in Item 2 of this Instruction with implementation of verification of source accounting and other accounting documents.

2. The main objectives facing the State Tax Administration of Turkmenistan under the organization and conducting documentary tax audits are:

control of observance of the tax legislation of Turkmenistan, the correct calculation, completeness and timeliness of tax payment and other payments in the Government budget of Turkmenistan;

control of observance of other legislation of Turkmenistan within the competence and obligations assigned to Service;

identification, suppression and prevention of offenses in the field of the competence and accountability of persons guilty of violations of the tax legislation.

Documentary tax audit is carried out also for the purpose of check of accomplishment by the taxpayer (tax agent) of instructions of Tax Service for elimination of earlier revealed violations of the tax legislation.

II. The rights and obligations of officials and the serving bodies of Tax Service when conducting documentary tax audits

3. Officials and employees of bodies of Tax Service when conducting documentary tax audits have the right:

perform tax audits according to the procedure, established by the tax legislation of Turkmenistan;

participate in checks together with other state bodies;

require and receive from the taxpayer (tax agent) and other persons, including the organizations of banks, documents and other information on the forms approved in accordance with the established procedure, forming the bases for calculation and tax payment, and also the explanation and documents, the validating calculations and timeliness of tax payment, financial sanctions and penalty fee;

perform the organization of carrying out inventory count of property of the taxpayer in necessary cases;

involve specialists and experts and to receive from them the decisions on the questions which are not entering competence of tax authorities, but connected with the taxation;

according to the Tax code of Turkmenistan and current laws of Turkmenistan to inspect when conducting documentary tax audit the production, storage, trade and other facilities of legal entities and physical persons used for implementation of the business and other activity directed to profit earning (income), and also the property connected with such activities;

exercise control of observance of rules of use of electronic control cash registers;

constitute within the competence protocols on cases on tax offenses;

cause in bodies of Tax Service of taxpayers (tax agents), and also other persons having the documents and (or) information relating to taxpayers (tax agents);

request in accordance with the established procedure from state bodies information necessary for accomplishment of the obligations assigned to bodies of Tax Service;

give within the competence obligatory for heads and other officials of the checked companies, organizations, the organizations, and also citizens of specifying about elimination of the revealed violations of the law of Turkmenistan and to control their accomplishment;

in case of non-presentation by the taxpayer (tax agent) of documents (data) on calculation and the tax discharge independently based on the available information to determine and determine the tax amount which is subject to payment;

withdraw the documents confirming the violations of the tax legislation of Turkmenistan taking place from the taxpayer (tax agent);

other rights established by the Tax code of Turkmenistan and other acts of the tax legislation of Turkmenistan.

4. Officials and employees of bodies of Tax Service when conducting documentary tax audits shall:

be effective in strict accordance with the Tax code of Turkmenistan and other acts of the legislation of Turkmenistan;

follow tax secret and storage precautions of information on taxpayers (tax agents);

exercise control of observance of the tax legislation of Turkmenistan within their powers, demand from taxpayers (tax agents) of elimination of the revealed violations and control accomplishment of the specified requirements;

respect honor and advantage of taxpayers (tax agents) and other participants of tax legal relationship.

Officials and employees of bodies of Tax Service perform also other duties established by the Tax code of Turkmenistan and other acts of the tax legislation of Turkmenistan.

Officials and employees of bodies of Tax Service, except the obligations specified in this Item have obligations according to the Law of Turkmenistan "About service in the office of state bodies" and the Law of Turkmenistan "About matching of the state heads and officials on public service in Turkmenistan".

III. Types of documentary tax audits

5. Documentary tax audits are subdivided according to:

the bases for their appointment - on planned and unplanned;

form and by methods of their carrying out - on complex, thematic and counter.

6. Scheduled documentary tax audits are carried out according to the work plans for the next quarter approved by the chief of the Main State Tax Service of Turkmenistan and chiefs of territorial Tax Services.

Unscheduled documentary tax audits are carried out:

according to the arriving tasks from law enforcement agencies, and also state governing bodies, the local executive authority and local self-government;

in the presence of the data and the facts testimonial of violations of the tax legislation;

by consideration of question of value added tax return on which overpayment arose owing to exceeding of the value added tax which is subject to offsetting, over the estimated amount of this tax proceeding from leviable turnover;

by reorganization or liquidation of the legal entity, the termination of activities of the individual entrepreneur;

in case of need, the claim of the taxpayer (tax agent) to the decision of Tax Service arising by consideration, and also action of the official and employee of the Tax Service or the claim which arrived concerning such taxpayer (tax agent);

in case of need conducting counter check;

in other necessary cases.

Purpose of documentary tax audit is made by the chief of Tax Service based on the official report of the head of department of checks, and in the Main State Tax Service of Turkmenistanan the basis of the official report of the head of department of checks. In case of purpose of check at the initiative of other departments and managements their chiefs also shall vise the official report on conducting check.

7. The questions concerning payment of all taxes and other obligatory payments in the budget which payment obligation according to the legislation of Turkmenistan is assigned to the checked taxpayer (tax agent) shall be covered by complex documentary tax audit.

During complex check the questions reflected in Items 23 and 24 of this Instruction without fail are subject to check.

The questions concerning payment of separate taxes and other obligatory payments in the budget which payment obligation according to the legislation of Turkmenistan is assigned to the checked taxpayer (tax agent), and also other questions carried by the legislation to competence of tax authorities can be covered by thematic documentary tax audit.

8. If when conducting cameral (preliminary) and documentary tax audits the Tax Service has need of receipt of information on the activities of the taxpayer (tax agent) connected with other persons, the Tax Service can request for check at these persons the documents relating to activities of the checked taxpayer or tax agent (counter check).

Conducting counter documentary tax audits can be performed by comparison of the different copies of the same document on content and also which are available for the checked taxpayer (tax agent) of records, documents and actual data with the corresponding records, documents and actual data which are at other taxpayers (tax agents) and other persons from whom are received or to which money, material values and documents are issued.

IV. The period covered by documentary tax audit

9. Documentary tax audit is carried out for tax periods which are complete by the beginning of conducting check. In necessary cases documentary tax audit can be carried out for the accounting periods which are complete by the time of the beginning of conducting check. In both cases the beginning of conducting check shall be determined after the term established for submission of the reporting for these periods.

Complex documentary tax audit shall is carried out for the entire periods which are not covered by the previous check, but no more than in five tax years of activities of the taxpayer (tax agent) preceding year of conducting check.

V. Procedure for planning of conducting documentary tax audits

10. Scheduled documentary tax audit is carried out based on quarter plans of the checks approved by the Chief of the Main State Tax Service of Turkmenistan and chiefs of territorial Tax Services in the place of registration of the taxpayer (tax agent). The basis for inclusion of the taxpayer (tax agent) in the plan and the schedule of checks are analysis results of the tax declarations (reports, calculations) provided to body of Tax Service and other documents, and also respect for frequency of checks.

11. Frequency of conducting scheduled complex documentary tax audits is established:

once a year - on taxpayers (tax agents) having the largest amount of the paid taxes following the results of previous year that shall constitute at least 20 percent from total quantity of all taxpayers (tax agents), staying on the registry in the relevant Tax Service;

at least once in three years - on other taxpayers (tax agents) staying on the registry in the relevant Tax Service.

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