(Adopted by Decree No. 137 of 22 December 2010 by the Government of the Turkmen Republic of 8 December 2010)

Article 1 guarantees local tax revenues, protects the legitimate rights and interests of taxpayers, promotes economic and social harmony, and establishes this provision in line with the People's Republic of China's taxation laws.

Article 2 guarantees the principle of local tax enforcement in the direction of the Government, the Head of State, the cooperation of the sector, social participation and the rule of law guarantees.

Article 3. Governments at all levels should strengthen their leadership in tax collection by law, organize the coordination of the relevant sectors and units to implement local tax guarantees; establish a leadership group to secure local taxation; lead the office of the team in the city's local tax offices; and the establishment of the respective institutions to strengthen guidance, coordination and coordination on the security of local taxation efforts.

Article IV allows local tax authorities to carry out a dispersed tax on the basis of the principles conducive to tax management and the facilitation of tax taxes, which are governed by the law. Where necessary, local tax authorities may send agents to assist the trustee in tax collection:

(i) Removal taxes by urban communities and rural areas;

(ii) Revenues from the shipping tax and personal passenger transport industry;

(iii) Distinction of construction, property transactions, rental of homes, dressing and reprocessing;

(iv) Revenues for the benefit of the colour, sports;

(v) Commercial horticulture, sports competition tax;

(vi) Other local taxes that can be charged for generation.

Article 5

The departments and units concerned should work actively with tax authorities in the commission of commissioning, and the financial sector should pay for the payment of the payment of the payment of the payment of royalties in due time.

The relevant sectors and units of the Government of the People's Republic (markets, districts) should fulfil the duty of tax administration assistance.

Article 7. The financial sector should enhance the management of administrative fees and the non-providing of administrative fees for fees that should be incorporated into tax administration by law.

Article 8. The housing security sector shall apply for the registration of property changes to units and individuals who have obtained property through the transfer, and shall require the applicant to submit a complete tax or tax relief certificate under the law, regulations or regulations; and no submission shall be made.

The tax authorities shall notify the property management in a timely manner of the seizure, seizure of the property; without the consent of the tax authorities, the housing security management shall not proceed with the registration of property changes.

Article 9. The Land Resources Sector shall apply for the registration of a change in the acquisition of land-use units and individuals by means of transfer, and the applicant shall be required to submit a final tax or tax reduction certificate under the laws, regulations or regulations; and no submission shall be made.

Without the consent of the tax authorities, the land resources sector shall not be subject to registration procedures for the seizure and seizure of land-use rights by tax authorities.

Article 10. The construction sector shall require the applicant to submit a certificate of tax registration to the local tax authorities in the construction construction area, and if not submitted, local tax authorities should be made available in a timely and comparable manner.

Article 11 Broadcasts, sports authorities apply for commercial horticulture, sports competition licences, should require the applicant to submit a demonstration, to the local tax authorities in the competition area, and to notify the same local tax authorities in a timely manner.

Article 12. The business sector registers a change in the authority of a natural person and shall require the applicant to submit a full tax certificate from the tax administration; without submission, the same local tax authority shall be promptly informed.

Article 13. Tax authorities shall assist financial institutions in accordance with the law by providing information on the opening of accounts, deposit searches, tax preservation and enforcement measures.

Any units and individuals in Article 14 are entitled to investigate and report violations of tax laws, regulations and regulations. The organs that receive a notice or report and the body responsible for the investigation shall be confidential to the prosecution or to the reporting person; the tax authorities shall, in fact, grant the prosecution or the reportor's incentives as required.

Article 15. Local tax authorities, counties (communes, zones) should establish a platform to secure local tax information exchange; the relevant departments and units should communicate tax information to tax authorities, in accordance with the following provisions, or provide safeguards for tax information to tax authorities:

(i) The development reform sector shall, in accordance with the relevant functions, provide technical adaptation and priority-building project information to the same-level tax authorities within 15 days of the establishment of each year's technical rehabilitation project and priority-building projects; and, where necessary, assist tax authorities in accessing project construction to annual projects.

(ii) The business sector should provide the same tax authorities with business, change, write-off, etc. within 15 days of the end of the month.

(iii) The civil service should provide, within 15 days of the end of each year, social groups, the registration, modification, write-off of non-commercial units of the Civil Service, and the identification of welfare enterprises to the same level of tax authorities within 20 days of the end of each year's assessment.

(iv) MFN should provide guarantees for tax authorities to access information from persons with disabilities.

(v) The quality sector should provide the same tax authority with the issuance, inspection information within 15 days of the end of each year; and provide safeguards for tax authorities to search the corporate codes of the taxpayers' organizations.

(vi) The statistical sector should provide information, within 25 days of the end of each year, of the total value of regional production to the same tax authorities, the increased value and profitability of industrial enterprises, industrial goods and plant price indices.

(vii) The financial sector should provide rent charges for the same-ranking tax authorities within 20 days of the end of each year.

(viii) The water sector should provide the same-level local tax administration with the start-up of the water-building project, the actual funding of the project and the payment of construction unit works within 20 days of the end of the season.

(ix) The transport sector should provide investment plans to local tax authorities at the same level at the beginning of each year; various types of vehicles, ship ticket issuances, road construction engineering licences, etc. are provided to the same local tax authorities within 20 days of the end of each season.

(x) The construction sector should provide, within 20 days of the end of the month, to the same-level local tax authorities with tenders for construction work (releading tenders), including construction projects for State-owned asset investment, development projects for non-state asset investment, direct-produced projects, information on various types of municipal construction projects; and information on enterprise capitalization for real estate development within 20 days of the end of the year.

(xi) The planning sector should provide information on various types of construction project planning, clearance and etc. to the same local tax authorities within 20 days of the end of the month.

(xii) The land resource sector should provide information on land transfer (over) to local tax authorities at the same level within 20 days of the end of the month, land allocation, land recovery and land use certificates.

(xiii) The health sector should provide, within 20 days of the end of each year, profit and non-profit medical institutions to the same local tax authorities, and the licensing of the medical institutions.

(xiv) The education sector should provide, within 20 days of the end of each year, the approval of the establishment of schools, the approval of schools and the approval of the establishment of kindergartens.

(xv) People's banks should provide legal guarantees for tax authorities to search the taxpayers for the opening of accounts in various commercial banks.

(xvi) The public security sector should provide vehicle registration to the same local tax authorities within 20 days of the end of the month, vehicle annual vouchers, business parking lot registration, and provide guarantees for tax authorities to check the identification of taxpayers, residence of the population, entry of foreign and porters.

(17) Electrical companies should provide safeguards for tax authorities to access information from taxpayers.

(xviii) The tax, the tax authorities shall communicate information on the changes in tax registration in the previous month within 5 days of the end of the month's recruitment period, and the corporate declaration of tax.

(xix) In the process of tax source analysis, tax assessment, tax inspection, etc., the tax authorities need to provide information on tax-related information in the relevant sectors and units, as required, to be provided in a timely manner.

Article 16 conveys or provides specific content and modalities for the provision of tax information, which is determined by local tax authorities in consultation with relevant departments and units.

Article 17, which cannot communicate information to local tax authorities on a timely basis, should indicate that the situation should be filled in a timely manner. The tax information concerned the commercial secret or personal privacy of the taxpayer, which should be kept confidential; the State secret should be transmitted in accordance with the relevant provisions of the confidentiality law.

Article 18 Financial services, tax administrations apply to tax information-sharing, and tax information provided to the relevant sectors and units is subject to strict management, only for tax source analysis and tax collection management and not for other purposes.

Article 19 provides an annual summary of the transmission of tax information by local tax authorities. (a) Provide adequate subsidies for sectors or units that are timely and required to communicate information; Subsidies, incentives are charged against the same level of finance.

Article 20, which rejects the obligation of tax assistance, has resulted in loss of tax revenues, which is subject to administrative disposition by the inspector, depending on the circumstances, circumstances, of the direct responsibility and the relevant leadership.

Article 21

(i) In the absence of a special case, a non-statement or three delays in the issuance of information, the tax authorities should inform the relevant departments or units to criticize the persons responsible.

(ii) In the absence of a special case, two non-release or several delays in the issuance of information are criticized by the same-ranking tax security leader for the briefings of the relevant sectors or units and for the period of recuperation.

(iii) In the absence of special circumstances, more than three unsubstantiated information is provided by the inspector to administratively dispose of the action taken by the relevant responsible person by refusing to implement the decision, order, by law at the superior level; and, as a result of the loss of tax sources, resulting in loss of tax revenues, by the inspection authority, to the extent of loss, circumstances, to the appropriate administrative disposition of the person directly responsible and the relevant leadership.

Article 22 should be inspected by local tax guarantees and the problems identified in the inspection should be subject to inspection decisions or recommendations; the issue of tax information reported by tax authorities should be promptly verified and processed in accordance with the law.

Article 23