Tax agents file annual reports on income paid and taxes withheld before the 20th day of January following the reporting year.
Foreign national tax residents of Turkmenistan receiving income from sources outside Turkmenistan and persons receiving income where the tax is not withheld by tax agents should file a PIT declaration with Turkmen tax authorities by 1 April following the year of reporting/residence.
Payment of tax
Generally, PIT is withheld by tax agents (employers) and remitted to the state budget. Tax agents shall remit the tax withheld at the time of salary distribution.
The tax liability assessed per the PIT declaration is payable to the state budget by taxpayers not later than 15 April following the reporting year.