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Ministry of Justice
Turkmenistan
No. 261 of March 30, 2001
Approved as the Deputy chief of the Main State Tax Service of Turkmenistan and the Deputy minister of economy and finance of Turkmenistan on September 29, 2000 No. 30
1. This Instruction is developed based on Regulations on procedure for calculation and payment of the local taxes and charges, approved by the resolution of the President of Turkmenistan of September 28, 2000 No. 4860 "About the local taxes and charges".
2. The local taxes and charges established by the Provision stated above are applied in all territory of Turkmenistan and entered by relevant decisions of bodies of the local executive authority and local self-government.
Bodies of the local executive authority and local self-government in decisions on introduction of the local taxes and charges determine privileges and releases by the specified taxes and fees, and also other provisions within the rights granted to them according to the legislation of Turkmenistan.
3. Legal entities and physical persons which according to the current legislation are exempted from payment of all types of tax and charges are subject to release from the local taxes and charges.
4. Accounting of payers of the local taxes and charges and control of receipt of the local taxes and charges in the budget perform the State Tax Services on places according to established procedure.
5. The taxpayer bears responsibility according to the legislation of Turkmenistan for violation of this Instruction.
6. Control of completeness of collection and timely entering into the budget of the local taxes and charges, and also their entering into the budget by the bodies performing collection of these taxes is performed by the Main State Tax Service of Turkmenistan and the State Tax Services on places.
7. The local taxes and charges are enlisted in the income of local budgets.
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