ORDER OF THE MAIN STATE TAX SERVICE OF TURKMENISTAN

of March 24, 2006 No. 16-O

About approval of the Instruction for conducting cameral tax audits of the financial reporting and tax declarations (reports and calculations)

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

1. Approve the enclosed Instruction for conducting cameral tax audits of the financial reporting and tax declarations (reports and calculations).

2. Recognize the voided Instruction for conducting cameral checks of the financial reporting and tax calculations (declarations) approved by the order of the Chief of the Main State Tax Service of Turkmenistan from 06 Gorkut of 2004 No. 45-O and registered by the Ministry адалат Turkmenistan from 17 Rukhnam 2004 at No. 324.

3. To promptly bring the Instruction for conducting cameral tax audits of the financial reporting and tax declarations (reports and calculations) 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 24, 2006 No. 16-O

Instruction for conducting cameral tax audits of the financial reporting and tax declarations (reports and calculations)

This Instruction for conducting cameral tax audits of the financial reporting and tax declarations (reports and calculations) (further - the Instruction) is developed according to provisions of articles 80 and 81 of the Tax Code of Turkmenistan for the purpose of its use when carrying out by bodies of the State Tax Service of cameral tax audits of the financial reporting, the tax declarations, reports and calculations represented by taxpayers (tax agents) - legal entities and physical persons on separate types of tax, charges and other payments in the Government budget of Turkmenistan.

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