Delivery as part of service or work

In compliance with provisions of part 6 article 97 of the Tax Code of Turkmenistan (hereafter-Code) sale of goods, implementation of works, rendering of services having auxiliary character with respect of the main transaction (taxable or not) are considered as part of such transaction

Main changes in tax legislation of Turkmenistan starting from the beginning of the current year

Таблица изменений, произошедших в течении этого года