RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN, STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN

of April 4, 2018 No. 69, No. 2018-20

About approval of the Regulations on procedure for calculation and payment of the land tax by payers of single tax payment

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. Approve Regulations on procedure for calculation and payment of the land tax by payers of single tax payment according to appendix.

2. This resolution becomes effective from the date of its official publication.

Appendix

to the Resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of April 4, 2018 No. No. 69 and 2018-20

Regulations on procedure for calculation and payment of the land tax by payers of single tax payment

This Provision 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 No. PP-3454 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2018" determines procedure for calculation and payment of the land tax by payers of single tax payment (further - the EPP).

Chapter 1. General provisions

1. Since April 1, 2018 the payers of the EPP having the parcels of land with a total area more than 1 hectare pay the land tax from legal entities according to the procedure, established by this Provision.

This Provision extends also on:

the non-profit organizations performing business activity and paying the EPP regarding the parcels of land on which business activity is performed if the total area of the parcels of land falling on business activity exceeds 1 hectare;

payers of the single land tax, when implementing of the types of activity which are not connected with production and conversion of agricultural products by them and paying the EPP, regarding the parcels of land on which production and conversion of agricultural products is not performed if the total area of the parcels of land falling on such activities exceeds 1 hectare.

2. This Provision does not extend to payers of the EPP:

the equal 1 hectares having the parcels of land with total area and less;

exempted from payment of the land tax from legal entities according to the Tax code of the Republic of Uzbekistan or decisions of the President of the Republic of Uzbekistan;

regarding the parcels of land transferred on the parity basis under placement of diplomatic representations based on international treaties of the Republic of Uzbekistan.

3. Total area of the parcels of land is understood as land area, used by payers of the EPP on the property rights, ownerships, uses or leases, except for land areas not considered as the taxation object according to part two of article 280 of the Tax Code of the Republic of Uzbekistan.

4. Since January 1, 2018 does not extend to the payers of the EPP having the parcels of land with a total area more than 1 hectare:

Regulations on procedure for calculation and payment of single tax payment taking into account introduction of the minimum size of single tax payment (reg. No. 2203 of March 3, 2011);

Regulations on procedure for calculation and payment of single tax payment by retailers in connection with introduction of the minimum size of single tax payment (reg. No. 2449 of April 4, 2013).

Chapter 2. Taxable basis

5. Taxable basis is total area of the parcels of land less land areas, non-taxable according to the legislation.

Chapter 3. Procedure for calculation, representation of calculations and tax discharge

6. Calculation of the land tax is performed proceeding from the taxable basis estimated according to Item 5 of this provision and the established rate.

Rates of the land tax from legal entities annually affirm the resolution of the President of the Republic of Uzbekistan on the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for the next year.

7. The land tax is estimated as of January 1 of each tax period, and calculation of the land tax from legal entities is represented in bodies of the State Tax Service for the location of the parcel of land payers of the EPP, having the parcels of land with a total area more than 1 hectare in the terms established by the Tax code of the Republic of Uzbekistan.

At the same time, calculation for the land tax, estimated as of January 1, 2018 is represented in bodies of the State Tax Service for the location of the parcel of land - till May 10 of the current tax period.

8. Payers of the EPP make Calculation of the land tax from legal entities in the Forms of tax statements on the land tax from legal entities approved by the resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of March 4, 2013 No. No. 23, 2013-8 "About approval of forms of tax statements" (reg. No. 2439 of March 22, 2013).

9. In case of change of taxable basis (the estimated tax amount) during tax period legal entities shall provide to body of the State Tax Service the specified calculation of the land tax in a month.

In case of increase in taxable basis during tax period to the size exceeding 1 hectare the land tax from legal entities it is estimated since next month, after emergence of the appropriate right to the parcels of land.

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