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本细则根据1993年10月8日颁布的土库曼斯坦共和国《利润税法》、1999年1月8日和7月12日颁布的土库曼斯坦共和国《利润税法修正案》及土库曼斯坦共和国其它有关利润税的法律制定。企业、组织和其它法人获得的所有经营(商业)利润(收入)均应按照本细则确定的程序缴纳利润(收入)税。利润(收入)税均用土库曼斯坦共和国货币缴纳。
The Rules are governed by the Profit Tax Act of the Republic of Turkmenistan of 8 October 1993, the Profit Tax Law Amendment of the Republic of Turkmenistan promulgated on 8 January and 12 July 1999 and other relevant profits tax in the Republic of Turkmenistan Lawmaking. All business (commercial) profits (income) earned by enterprises, organizations and other legal persons shall be subject to a profit (income) tax in accordance with the procedures established in these Instructions. Profit (income) taxes are paid in the Turkmenistan currency.