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RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of July 20, 2018 No. 561

About approval of the Regulations on procedure of payments of cadastral cost of the uninhabited real estate units belonging to physical persons on the property right for the purposes of the taxation

According to article 274 of the Tax Code of the Republic of Uzbekistan, and also for the purpose of calculation of cadastral cost of the uninhabited real estate units belonging to physical persons on the property right for the purposes of the taxation the Cabinet of Ministers decides:

1. Approve Regulations on procedure of payments of cadastral cost of the uninhabited real estate units belonging to physical persons on the property right for the purposes of the taxation according to appendix No. 1.

2. To the state committee of the Republic of Uzbekistan on land resources, geodesy, cartography and the state inventory (further - Goskomzemgeodezkadastr) together with Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and the city of Tashkent till October 1, 2018 to make recalculation of cadastral cost of the uninhabited real estate units belonging to physical persons according to this resolution.

3. Determine that:

before submission by Goskomzemgeodezkadastr to bodies of the State Tax Service of information on the cadastral cost of the uninhabited real estate units belonging to physical persons, calculation of the property tax of physical persons in 2018 is calculated by multiplication on 1, time of the amount of the property tax of physical persons accrued in 2017 according to Item 11 of the resolution of the President of the Republic of Uzbekistan of December 29, 2017 No. PP-3454 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2018";

after submission by Goskomzemgeodezkadastr to bodies of the State Tax Service of cadastral cost of uninhabited real estate units, the tax amount on property of physical persons is subject to recalculation in accordance with the established procedure;

following the results of work district (city) branches of the state companies of land management and the inventory of the real estate of the Republic of Karakalpakstan, areas and the city of Tashkent together with bodies of the State Tax Services annually make reconciliation of uninhabited real estate units.

4. Make change and addition to some decisions of the Government of the Republic of Uzbekistan according to appendix No. 2.

5. Recognize invalid some decisions of the Government of the Republic of Uzbekistan according to appendix No. 3.

6. To impose control of execution of this resolution on the deputy prime minister of the Republic of Uzbekistan - the Minister of Finance D. A. Kuchkarov, the deputy prime minister of the Republic of Uzbekistan Z. T. Mirzayev and the chairman of the State committee of the Republic of Uzbekistan on land resources, geodesy, cartography and the state inventory A. H. Abdullaev.

Prime Minister of the Republic of Uzbekistan

Abdullah Aripov

Appendix No. 1

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of July 20, 2018 No. 561

Regulations on procedure of payments of cadastral cost of the uninhabited real estate units belonging to physical persons on the property right for the purposes of the taxation

Chapter 1. General provisions

1. This Provision determines procedure of payments of cadastral cost of the uninhabited real estate units belonging to physical persons for the purpose of calculation of the property tax of physical persons.

2. The cadastral cost of uninhabited real estate units (further - the cadastral cost of objects) calculated according to this Provision is applied only for the purposes of calculation of the property tax of physical persons.

3. Works on calculation of cadastral cost of objects are carried out by district (city) branches of the state companies of land management and the inventory of the real estate of the Republic of Karakalpakstan, areas and the city of Tashkent (further - Goskomzemgeodezkadastr's bodies) together with Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and the city of Tashkent.

4. By calculation of cadastral cost of objects exercises control of work Goskomzemgeodezkadastr.

Chapter 2. Objects of cadastral cost

5. The cadastral cost is calculated on the uninhabited following real estate units belonging to physical persons on the property right:

buildings and constructions;

the objects of construction in progress exposed on biddings in accordance with the established procedure;

other structures and rooms which are not part of dwelling stock.

6. The cadastral cost is not calculated for uninhabited real estate units:

being in process of construction, within the normative term established by the design estimates, and in case of lack of the established normative term of construction - within 24 months from start date of construction;

recognized in accordance with the established procedure as ownerless;

the public authorities recognized according to decisions on places unsuitable for further operation.

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