Approved by the Order of the chief of the Main State Tax Service of Turkmenistan of April 11, 2003 No. 24-P

The instruction No. 32 about accounting treatment for taxpayers and other obligatory payments in the Government budget of Turkmenistan

I. General provisions

This Instruction is developed according to the Regulations on the State Tax Administration of Turkmenistan approved by the Presidential decree of Turkmenistan of 6.01.1992 N 250, and determines accounting treatment for taxpayers and other obligatory payments in the Government budget of Turkmenistan (further - taxpayers) the State Tax Services of Turkmenistan.

II. Persons which are subject to statement on tax accounting

1. Are subject to statement on tax accounting as the taxpayer irrespective of availability of the circumstances provided by the tax legislation of Turkmenistan for the tax discharge:

a) physical persons:

- the individual entrepreneurs registered according to the legislation of Turkmenistan;

- the citizens of foreign states and stateless persons assuming to be in the territory of Turkmenistan during the period or the periods constituting in total 183 days and more in year of arrival in Turkmenistan or within this and next year behind it. Specified does not treat physical persons during their stay in the territory of Turkmenistan as person having the diplomatic or consular status as the employee of the international organization, and also the member of families of such persons if they do not perform business activity or gain other income from sources in the territory of Turkmenistan which is not connected with their main activities;

b) legal entities - residents of Turkmenistan (including state-financed organizations, the ministries and departments, state governing bodies, the local executive authority and local self-government).

The legal entity is considered the resident of Turkmenistan if it is created (is founded) according to the legislation of Turkmenistan;

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