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The document ceased to be valid since  June 16, 2026 according to Item 1 of the Resolution of the Ministry of Economics and finance of the Republic of Uzbekistan, Committee on tourism of the Republic of Uzbekistan, the Tax Committee of the Republic of Uzbekistan of June 5, 2026 No. 370, on May 30, 2026 No. 09-mkh, on May 19, 2026 No. 2026-09

It is registered

Ministry of Justice

Republic of Uzbekistan

 On August 13, 2018 No. 3053

RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN,
STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN,
STATE COMMITTEE OF THE REPUBLIC OF UZBEKISTAN ON TOURISM DEVELOPMENT

of July 12, 2018 No. 110, No. 2018-60, No. 4-kk

About approval of the Regulations on procedure for reduction of taxable basis of business entities on separate costs

(as amended on 06-05-2026)

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 February 7, 2018 "About measures for ensuring the accelerated development of internal tourism" the Ministry of Finance, the State Tax Committee of the Republic of Uzbekistan and the State committee of the Republic of Uzbekistan on tourism development decide No. PP-3514:

1. Approve Regulations on procedure for reduction of taxable basis of business entities on separate costs according to appendix.

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

Minister of Finance

D. Kuchkarov

First deputy chairman of the State Tax Committee

B. Musayev

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