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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