1 Laws of Turkmenistan

• On value-added tax
• The law of Turkmenistan on foreign investment in Turkmenistan
• The law of Turkmenistan on investment activities in Turkmenistan
  
• On introduction of amendments and additions to the Law of Turkmenistan "On investment activity in Turkmenistan"
• On foreign economic activities in Turkmenistan
• On introduction of changes and additions to the Law of Turkmenistan "On foreign economic activity in Turkmenistan"
• The Law of Turkmenistan on foreign concessions
• On foreign currency control
• On the Pledge
• On free economic zones
• On commodity and raw material exchange of Turkmenistan
• On Chamber of Commerce and Industry
• On introducing changes into some legislative acts of Turkmenistan
• On Joint-stock companies
• On certification of the products and services
• On licensing of some kinds of activity
• On Introduction of changes to the Law of Turkmenistan "On licensing of some kinds of activity"
• On leasing
• Resolution of the President of Turkmenistan on guarantees of protection of foreign investment and capitals
• About the tax to added cost (in Russian)
• About the tax on operation with valuable papers (in Russian)
• About the tax to profit (in Russian)
• About the enterprises (in Russian, in Turkmen)

1 Instructions of the Main State tax service of Turkmenistan

• Procedure fFor Turkmenistan President Decree No 5207 dated April, 10, 2001 "Supplementary value-added tax remissions" to be applied
• Regulation on Turkmenistan President decrees "Measures to improve Turkmenistan tax system" No 4828 dated September, 8, 2000 and "Supplementary value-added tax remissions" No 5207 dated April, 10, 2001 to be applied regarding value-added tax evaluation and assignme

1 Letters of the Main State tax service of Turkmenistan

• Letter of the Main State Tax Service of Turkmenistan "According to the interpretation of the Ministry of Justice of Turkmenistan, given by the letter dated January 15, 2002 for # 2-10/62, article 75 of Turkmenistan Civil Code of Saparmurad Turkmenbashi, gives the meaning of deal, where the deal is the expression of the will by physical and legal persons. The asset transfer on the grant basic also is the deal, as will of the parties expresses in this case." (#248/1-1.02.2002)

• Letter of the Main State Tax Service of Turkmenistan "About the modification in the letter of the Main State Tax Service of Turkmenistan dated December 7, 2001 under the #2560.1 “About the order of the financial sanctions calculation for understating (concealment) of the sums of the estimated taxes and other obligatory payments into the budget”" (# 229/1 - 31.01.2002)
  

• Letter of the Main State Tax Service of Turkmenistan "About the order of financial sanctions calculation for understating (concealment) of calculated taxes and other obligatory payments into the budget" (# 2560/1 - 07.12.2001)