LAW OF TURKMENISTAN

of October 15, 2016 No. 461-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, 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, NM-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. of Art. 24 and 49, No. 3, Art. 112, No. 4, Art. 149; 2015, No. 2, Art. of Art. 48 and 71, No. 3, Art. 111, No. 4, Art. 146; 2016, No. 1, Art. 52; No. 3, Art. 118): to add article 80 after part of thirds with part of the following content:

"4. The Tax Service conducts tax examinations and raid tax audits.";

the fourth to consider part part five;

state Article 84 in the following edition:

"Article 84. Tax inspections and raid tax audits

1. For ensuring control over the implementation of the tax liabilities the Tax Service has the right to conduct tax examinations and raid tax audits.

Tax examinations are conducted for the purpose of:

collection of data on the income and other taxation objects;

studying of the reasons of formation of debt on the tax liabilities;

the analysis of accomplishment of the tax liabilities by the taxpayers using tax benefits;

inspections of application of forms and procedure tax and financial accounting, stipulated by the legislation Turkmenistan.

Raid tax audits are carried out for the purpose of:

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