Presidential Decree No. 1095 validating the Regulation on tax for subsoil management. Country/Territory Turkmenistan Document type Legislation Date 1992 Source FAO, FAOLEX Subject Mineral resources Keyword Tax/levy Minerals Mining Geographical area Asia, Caspian Sea, Central Asia, CIS (Commonwealth of Independent States), Europe and Central Asia, Landlocked Developing Nations, North Asia Entry into force notes The Presidential Decree enters into force on the date of its official publication. Abstract This Presidential Decree establishes that tax for subsoil management shall represent payment for the right of management of natural resources granted by the state to enterprises, associations, organizations and other legal persons irrespectively of the form of ownership located on the territory of Turkmenistan and carrying out extraction of minerals. Sales revenues of the mining enterprises extracting natural resources on the national territory. Tax for subsoil management shall be included in the final cost of produce or raw materials destined for sale. Modalities and terms of payment of tax for subsoil management shall be established by State Tax Inspection. Full text Russian Website aarhus.ngo-tm.org