LAW OF TURKMENISTAN

of March 2, 2013 No. 378-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, Art. of Art. 20 and 24, No. 2, Art. 48, No. 4, Art. of Art. 68 and 74; 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, Art. of Art. 5 and 24, No. 2, Art. 45, No. 3, Art. 59; 2012, No. 1, Art. 48, No. 3, Art. 68), following changes and amendments:

1. The second Article 110 to add part with the paragraph of the following content:

"In case of accomplishment (rendering) by persons specified in part two of article 108 of this Code, works and services from which the value added tax is kept by the tax agent offsetting of the value added tax does not require the schyotfaktura which is written out according to the procedure, stipulated in Clause the 107th of this Code as the basis for such offsetting.".

2. Third of article 149 after the paragraph of the fifth to add part with the paragraph the sixth the following content:

"positive difference from revaluation of fixed assets (means) according to the legislation of Turkmenistan and international accounting standards;";

the sixth or twentieth to consider paragraphs respectively paragraphs the seventh - the twenty first.

3. In Article 154:

the fourth the Item "g" of part two to state the paragraph in the following edition:

"pension contributions on mandatory pension insurance and compulsory professional pension insurance from the benefits amounts specified in part one of article 156 of this Code;";

the seventh to add part with the paragraph of the following content:

"negative difference from revaluation of fixed assets (means) according to the legislation of Turkmenistan and international accounting standards.".

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