LAW OF TURKMENISTAN

of March 1, 2014 No. 49-V

About modification and amendments in some legal acts of Turkmenistan

I. Make changes and additions to the following legal acts of Turkmenistan:

1. 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., NM-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; 2013, No. 1, Art. 7, No. 2, Art. 26; 2014, No. 1, Art. 24):

to state the paragraph of the eighth part one of Article 74 in the following edition:

"exercise control of observance of rules of use of the electronic control cash registers and devices accepting cashless payments through bank payment cards;"

to state the last offers of paragraphs of the first and second to part six of Article 180 in the following edition:

"At the same time, failure to carry out by tax agents of obligation on deduction and transfer in the Government budget of Turkmenistan of tax amounts attracts responsibility, stipulated in Clause the 90th of this Code, violation of fixed term of the tax discharge by them attracts also imposing of penalty fee on them according to article 70 of this Code, except as specified, when as tax agents state governing bodies, local government bodies act.".

2. In paragraph three of article 2 of the Law of Turkmenistan "About modification and amendments in the Tax code of Turkmenistan" of October 25, 2005 (Turkmenistanyn Halk Maslahatynyn resminamalarynyn yygyndysy, 2005 y., NM-80; 2010, No. 2, the Art. 34) words of "2015" shall be replaced with words Sheets of Majlis of Turkmenistan "2017".

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