It is registered
Ministry of Justice
Republic of Uzbekistan
On March 7, 2018 No. 2759-1
of February 28, 2018 No. 38, No. 2018-13
About modification of Rules of application of rate of the income tax of legal entities by the organizations rendering of mobile service (mobile radiotelephone companies) depending on profitability level
According to the Tax code of the Republic of Uzbekistan, article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service" and the resolution of the President of the Republic of Uzbekistan of December 29, 2017 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2018" the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan decide No. PP-3454:
1. Make changes to Rules of application of rate of the income tax of legal entities by the organizations rendering of mobile service (mobile radiotelephone companies), depending on profitability level, the Ministries of Finance approved by the resolution and the State Tax Committee of the Republic of Uzbekistan of January 28, 2016 No. No. 3 and 2016-05 (рег. No. 2759 of February 3, 2016) (Collection of the legislation of the Republic of Uzbekistan, 2016, No. 5, the Art. 45), according to appendix.
2. This resolution becomes effective from the date of its official publication.
|
Minister of Finance |
D. Kuchkarov |
|
Chairman of the State Tax Committee |
B. Parpiyev |
Appendix
to the Resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of February 28, 2018 No. No. 38 and 2018-13
1. In the paragraph the second Item 3 of the word "percent 7,5" shall be replaced with words "14 percent".
2. In Item 5 of the word "7, percent" shall be replaced with words "14 percent".
3. To exclude from the paragraph of the fourth Item 7 of the word "and tax on improvement and development of social infrastructure".
4. To exclude from the paragraph of the fourth Item 8 of the word "and tax on improvement and development of social infrastructure".
5. In the paragraph the second Item to replace the 9th figure of "7,5" with figure "14".
6. In appendix:
state line 040 in the following edition:
state line 040 in the following edition:
|
Taxable basis |
040 |
25 000,0 |
17 000,0 |
"; |
state line 061 in the following edition:
|
in case of profitability level to 20 percent |
061 |
14% |
14% |
"; |
state lines 070 and 071 in the following edition:
|
Tax amount on profit of legal entities - all |
070 |
5 570,0 |
2 380,0 |
||
|
in case of profitability level to 20 percent |
071 |
2 695,0 |
2 380,0 |
". |
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The document ceased to be valid since April 8, 2019 according to Item 1 of the Resolution of the Ministry of Finance of the Republic of Uzbekistan, the State Tax Committee of the Republic of Uzbekistan of March 25, 2019 No. 43, No. 2019-15