Approved by the Order of the Chief of the Main State Tax Service of Turkmenistan of April 18, 2005 No. 25-O of the Minister of Economy and Finance of Turkmenistan of April 18, 2005 No. 32

Methodical instructions for application of the document forms established by part I of the Tax code of Turkmenistan

These Methodical instructions for application of the document forms established by part I of the Tax code of Turkmenistan (daleemetodichesky instructions) realization of the right and obligation of the taxpayers, bodies of Tax Service, tax control, and also in other cases arising in the course of tax legal relationship are developed for implementation of the taxation, procedure for fulfillment of duties on tax payment. Methodical instructions are developed according to requirements of Articles 8, of 23, 24 - 28, 33, 34, 39, 41, 49, 54 - 57, 62, 64 - 70, 72, 74, 81 - 84 Tax code of Turkmenistan.

1. For the purposes of execution of requirements of articles 8 and 23 of the Tax Code of Turkmenistan, regarding application of tax benefits, the following forms are established:

the statement for not use of privilege on taxes (refusal of their use) - appendix No. 1 to these Methodical instructions.

The explanation to the corresponding lines of the statement:

1) the statement is constituted by all persons recognized by the taxpayers according to the Tax code of Turkmenistan who showed willingness to refuse tax benefits and releases from tax. The application form is filled in by printing letters.

2) the application is submitted in Tax Service in the place of registration no later than 15 days in time prior to the beginning of tax period in which the taxpayer intends not to use or refuse use of tax benefits;

3) lines 2 - 13, the 15 and 16 application forms are filled in by the applicant;

4) lines 14 and 17 application forms are filled in by Tax Service in the place of registration;

5) the statement is constituted in duplicate, first of which returns to the applicant, and the second is hemmed to the taxpayer in Tax Service. The application is considered within 10 days after its submission to Tax Service.

In case of refusal the written notification with detailed specifying of motive of refusal goes to the same time to the taxpayer;

the statement for use of tax benefits - appendix No. 2 to these Methodical instructions.

The explanation to the corresponding lines of the statement:

1) the statement is constituted by all legal entities and individual entrepreneurs recognized by taxpayers according to the Tax code of Turkmenistan who in the accounting period used tax benefits and tax exemption.

The statement in the specified form is not submitted persons, calculation and from which tax withholding is made by tax agents. Such application for use of tax benefits by specified persons is submitted to tax agents in any form;

2) the statement is constituted in duplicate, first of which it is submitted in Tax Service in the place of registration together with the Declaration on the corresponding type of tax, and the second remains at the taxpayer;

3) the application form is filled in by printing letters, and cost indicators of the statement are reflected in thousands manat. For the legal entities performing the activities according to the Law of Turkmenistan "About hydrocarbonic resources" the statement is constituted only concerning the income tax (income) of legal entities, and cost indicators are filled in US dollars when according to the contract for carrying out oil works calculation of tax is determined in US dollars;

4) lines 2 - 13, 15 - 19 application forms are filled in by the applicant;

5) lines 14, 20 and 21 statements are filled in with Tax Service in the place of registration;

6) in the column "Legal basis" the Item, part, the article of the Tax Code of Turkmenistan or Item, part, Article of other regulatory legal act of Turkmenistan and full name, number and date of such act is specified respectively;

7) the estimated amount of not additionally accrued and unpaid tax as a result of use of tax benefits and releases from tax is determined proceeding from the rates of tax established by the relevant articles of the Tax Code of Turkmenistan and given in lines 16.1 - 16.9 amounts which are not included in tax base:

on the value added tax - according to article 106 of the Tax Code of Turkmenistan;

on the property tax - according to article 143 of the Tax Code of Turkmenistan;

on the income tax (income) of legal entities - according to article 170 of the Tax Code of Turkmenistan;

and also according to other regulatory legal acts of Turkmenistan.

2. For the purposes of execution of the requirements of part 2 of article 23 of the Tax Code of Turkmenistan for fulfillment of duties specified in this Article on provision to Tax Service of necessary information the following forms are established:

the notification on opening or closing of settlement and other accounts in organizations of banks outside Turkmenistan - appendix No. 3 to these Methodical instructions.

The explanation to the corresponding lines of the notification:

1) the notification is submitted all legal entities and individual entrepreneurs recognized by taxpayers according to the Tax code of Turkmenistan. Persons which are not residents of Turkmenistan represent the specified notification only on accounts which are used for implementation of the business and other activity directed to profit earning (income) in Turkmenistan;

2) the notification is filled in with printing letters;

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