of December 26, 2018 No. PP-4086
About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2019 and the budget reference points for 2020-2021
In pursuance of resolutions of Legislative house of Oliy Majlis of the Republic of Uzbekistan of November 17, 2018 No. 2119-III "About the Government budget of the Republic of Uzbekistan, budgets of the state trust funds and the main directions of tax and budget policy for 2019" and the Senate of the Oliy Majlis of the Republic of Uzbekistan of December 13, 2018 No. PS-348-III "About the Government budget of the Republic of Uzbekistan, budgets of the state trust funds and the main directions of tax and budget policy for 2019":
key parameters of the Government budget of the Republic of Uzbekistan for 2019 according to appendix No. 3;
key parameters of the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan (further - the Pension fund), the State fund of assistance of employment of the Republic of Uzbekistan, Fund of assistance to the privatized companies under the State committee of the Republic of Uzbekistan on assistance to the privatized companies and development of the competition for 2019 according to appendices No. 4 - 6.
2. Approve rates for 2019:
single tax payment according to appendix No. 7;
single social payment according to appendix No. 8;
the fixed tax on individual entrepreneurs according to appendix No. 9;
tax for use of natural resources, subscription bonus and bonus of commercial detection, the excess profit tax by separate types of products according to appendices No. 10 - 13;
tax for use of water resources, the property tax of physical persons, the land tax from legal entities and physical persons according to appendices No. 14 - 16;
charges for acquisition and (or) temporary import on the territory of the Republic of Uzbekistan of the vehicles paid by owners (users) of vehicles in case of their registration in law-enforcement bodies, and charges for entrance and transit across the territory of the Republic of Uzbekistan of vehicles of foreign states according to appendix No. 17, with transfer of the arriving means in the republican budget of the Republic of Uzbekistan.
3. Cancel since January 1, 2019:
minimum sizes of single tax payment and single social payment;
procedure according to which the cumulative amount of the taxes paid by the legal entities rendering services in transportation of goods irrespective of system of the taxation counting on one unit of the vehicle shall not be less amount of the fixed tax paid by individual entrepreneurs on this type of activity.
4. Keep procedure according to which the legal entities having temporary privileges in the form of full relief from the tax discharge on profit of legal entities or tax on improvement and development of social infrastructure pay the income tax of legal entities at the rate lowered twice to expiration of privileges.
5. Determine that the tax amount on the income of physical persons calculated proceeding from the established rate, which is subject to payment in the Government budget of the Republic of Uzbekistan decreases by the amount of the compulsory monthly fees transferred into individual accumulation retirement accounts of the citizens estimated in the amount of percent 0,1 from the income liable to tax on the income of physical persons.
To the State Tax Committee together with the Ministry of Finance of the Republic of Uzbekistan to develop and approve in accordance with the established procedure single form of tax statements on income tax and single social payment in a month, having provided individual accounting of the worker-taxpayer with provision of necessary information to the Ministry of employment and employment relationships of the Republic of Uzbekistan.
6. Provide that since January 1, 2019 legal entities when obtaining in the serving banks of money on salary payment and the payments equated to it (or their transfer to plastic cards) submit payment documents on payment of single social payment and income tax.
7. Recommend to the organizations employers to make increase in the sizes of the salary of workers at the expense of the means which are released in connection with decrease in the tax load including decrease in single social payment.
To the ministry of employment and employment relationships together with the State Tax Committee of the Republic of Uzbekistan to perform monitoring of activities of business entities for the purpose of identification of unreasonable cases of decrease in the salary fund.
Exempt taxpayers from liability for concealment of number of workers, additional accrual of tax amounts on the income of physical persons and single social payment on earlier not specified workers for the previous accounting periods in case of voluntary registration and reflection by them in the reporting of number and (or) the salary fund till April 1, 2019.
8. Enter since January 1, 2019 procedure according to which:
individual entrepreneurs whose revenue from sales of goods (works, services) exceeded 100 million sum in calendar year, but no more than one billion sum pass to payment of single tax payment at the rate 4 percent;
for individual entrepreneurs whose revenue from sales of goods (works, services) in calendar year does not exceed 100 million sum the procedure for calculation and payment of the fixed tax remains;
individual entrepreneurs whose revenue from sales of goods (works, services) exceeded one billion sum in calendar year pay taxes and other obligatory payments according to the procedure, provided for legal entities.
To the State Tax Committee of the Republic of Uzbekistan till February 1, 2019 to approve procedure for calculation of proceeds from sales of goods (works, services) and tax payment by individual entrepreneurs.
a) since January 1, 2019:
the excise tax on mobile services in rate of 15 percent to total cost of the rendered services with simultaneous decrease to 2 000 sum in month of the amount of the payment for use of subscriber number paid by the legal entities rendering of mobile service (mobile radiotelephone companies), and distribution of means according to standard rates according to appendix No. 18;
the excise tax on polyethylene granules in the amount of 25 percent with simultaneous cancellation of the excess profit tax on polyethylene granules;
b) since March 1, 2019 the combined rate on the excise tax on the cigarettes made in the Republic of Uzbekistan providing introduction of ad valorem rate along with fixed rate.
Approve for 2019 rates of the excise tax on excise goods (services) made (rendered) in the Republic of Uzbekistan according to appendix No. 19, with increase since July 1, 2019 in the approved rates on alcoholic and tobacco products to 20 percent in addition.
10. Determine that since July 1, 2019 buyers of goods (works, services) have no right to carry to offsetting tax amount on the value added specified in the invoice, exposed by the supplier who is not the taxpayer on value added. At the same time information on the taxpayer registration in bodies of the State Tax Service as taxpayers on value added is obtained through the official site of the State Tax Committee of the Republic of Uzbekistan in real time.
11. Cancel since January 1, 2019:
the excess profit tax on cement and clinker;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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