of January 29, 2009 No. 255/1
To the State Tax Services on welayats and Ashgabat
To head departments of finance of welayats and Ashgabat
The main State Tax Service of Turkmenistan and the Ministry of Finance of Turkmenistan in connection with single questions on application of provisions of article 139 of the Tax Code of Turkmenistan concerning the tax discharge on property and applications of provisions of agreements (agreements) on elimination of double taxation, report the following.
1. When the legal entity is resident of the state with which Turkmenistan has the current agreement (agreement) on elimination of double taxation and such agreement (agreement) is applied to the property tax, then according to provisions of article 6 of the Code in case of calculation of this tax provisions of such agreement shall be considered.
For the purposes of application of provisions of such agreement in the form of exemption of the property tax or provision of other fiscal privileges, the taxpayer - the nonresident of Turkmenistan according to provisions of part 3 of article 146 of the Tax Code of Turkmenistan shall provide to Tax Service of Turkmenistan:
(1) the statement of the established sample, and
(2) official confirmation that it is resident of the state, with which Turkmenistan concluded acting during the corresponding tax period (or its parts), the agreement (agreement) on elimination of double taxation.
As appropriate provisions of other international treaties containing the regulations concerning the property tax shall be considered and be applied.
2. In a number of agreements (agreements) on elimination of double taxation provisions according to which the real estate belonging to resident of one Contracting State and being in other Contracting State can be assessed with tax in this other Contracting State contain.
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