of August 8, 2000 No. PP-3153
About excise collection on the goods made in Turkmenistan and imported on its territory
For the purpose of streamlining of excise collection in the territory of Turkmenistan I decide:
1. Approve the enclosed Regulations on procedure for calculation and payment of excises.
2. Determine that since September 1, 2000 payment of excises is made according to the procedure and at the rates established by Regulations on procedure for calculation and payment of excises.
3. To assign excise collection on the goods made in Turkmenistan to tax authorities, and on the goods imported into Turkmenistan - to customs authorities when implementing of customs clearance by them.
4. Determine that excises are enlisted in the Centralized budget of Turkmenistan.
5. Determine that for the tax purposes, including for calculation of excises and customs duties, information about market (wholesale, retail) the prices is represented:
about market wholesale - State commodity and raw
prices exchange of Turkmenistan,
about market retail - National institute
prices of the state statistics and information of Turkmenistan
6. In cases when the taxpayer in compliance according to separate legal acts has tax benefits or tax exemption, the specified privileges and release do not extend to excise collection if it is directly not specified in such acts.
7. To the Ministry of Economics and finance of Turkmenistan together with the State customs of Turkmenistan, the Main state tax authorities of Turkmenistan and the Ministry of Justice of Turkmenistan to make changes to the existing instructions following from this Decree in a month.
8. To impose control over the implementation of this Decree on the Vice-chairman of the Cabinet of Ministers of Turkmenistan the t. Kandymova S.
9. Recognize invalid:
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