LAW OF TURKMENISTAN

of August 4, 2012 No. 317-IV

About modification and amendments in the Tax code of Turkmenistan

I. Bring in the Tax code of Turkmenistan accepted Hulk Maslakhata of Turkmenistan on October 25, 2004 (in edition of the Law of Turkmenistan of October 25, 2005) (Turkmenistanyn Halk Maslahatynyn resmi namalarynyn yygyndysy, 2005 y., HM-80; Sheets of Majlis of Turkmenistan, 2005, No. 3-4, of Art. 37; 2006, No. 3, Art. 12; 2007, No. 1, st.st.20 and 24, No. 2, Art. 48; Turkmenistanyn Halk Maslahatynyn resmi namalarynyn yygyndysy, 2008 y., HM-96; Sheets of Majlis of Turkmenistan, 2008, No. 1, Art. 7, No. 3, Art. 41; 2009, No. 2, Art. 41, No. 3, Art. 45; 2010, No. 1, Art. 19, No. 2, Art. 34, No. 3, Art. 64; 2011, No. 1, st.st.5 and 24, No. 2, Art. 45, No. 3, Art. 59; 2012, No. 1, Art. 48), following changes and amendments:

1. In state language to state the Item "d" of part one of Article 18 of the text in the following edition:

"d) Turkmenistanyn caklerinde yerlesyan we harytlary yerlemek (ibermek) ucin ulanylyan ammar.".

2. The fourth the Item "d" of part three of Article 96 of the text in state language to state the paragraph in the following edition:

"tolegi gorkezilen serisdelerin hasabyna gecirilyan, yokarda gorkezilen ygtyyarly edilen taraplar bilen we seyle komegi hem-de kreditleri (karzlary) alyanlar bilen sertnama boyunca iberijiler (isleri yerine yetirijiler, hyzmatlary edijiler) bolan taraplara;".

3. Paragraphs two and third in state language to state to part six of Article 97 of the text in the following edition:

"Isleri yerine yetirmek (hyzmatlary etmek) boyunca sertnamalarda goz onunde tutulan, seyle isler (hyzmatlar) yerine yetirilen mahaly ulanylyan enjamlaryn, cig malyn, serisdelerin we gayry emlagin iberilmegi komekci hasiyete eyedir.

Dasary sowda sertnamalarynda goz onunde tutulan ibermeklik ya-da su Bitewi kanunyn 99-njy maddasyna layyklykda yerlenilyan yeri Turkmenistanyn cakleri bolup duryan, harytlaryn satyn alynmagy-satylmagy, islerin yerine yetirilmegi we hyzmatlaryn edilmegi komekci hasiyete eye daldir.".

4. In state language to state Article 98 of the text in the following edition:

"98-nji madda. Harytlaryn yerlenyan yeri

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