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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 17-02-2022)

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

Chairman of the State committee on tourism development

B. Umarov

 

 

Appendix

to the Resolution of the Ministry of Finance, State Tax Committee of the Republic of Uzbekistan and the State committee of the Republic of Uzbekistan on tourism development of July 12, 2018 No. No. 110, 2018-60 and 4-kk

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

This Provision according to the Tax code of the Republic of Uzbekistan and the resolution of the President of the Republic of Uzbekistan of February 7, 2018 No. PP-3514 "About measures for ensuring the accelerated development of internal tourism" determines procedure for reduction of taxable basis of business entities by separate costs.

Chapter 1. General provisions

1. According to Item 15 of the resolution of the President of the Republic of Uzbekistan of February 7, 2018 No. PP-3514 "About measures for ensuring the accelerated development of internal tourism" the taxable basis decreases by the amount:

to 100 million sum - costs of the business entities directed till January 1, 2020 to reconstruction, capital repairs and construction of the modern sanitary and hygienic nodes corresponding to health regulations, regulations and hygienic standard rates;

to 12 million sum - costs of the business entities directed annually till January 1, 2025 to content of sanitary and hygienic nodes (salary of cleaners, acquisition hygienic, cleaning and detergents, payment of utility costs), objects of tourist infrastructure (monuments history and architecture, the museums, theaters, recreation centers, Items of public catering, service industry objects, gas stations, Items of the temporary parking of cars, service zones of roadside infrastructure, markets, the markets, shops and other places of public accumulation of the people) corresponding to health regulations, regulations and hygienic standard rates.

2. Reduction of taxable basis is performed on the income tax and the receipts tax.

Chapter 2. Application of tax benefits

3. The reduction of taxable basis provided in the paragraph the second Item of 1 this provision is performed at the rate to 100 million sum one-timely or parts till January 1, 2020.

4. The reduction of taxable basis provided in paragraph three of Item of 1 this provision is performed at the rate to 12 million sum annually till January 1, 2025.

5. For receipt of the privilege provided in Item 3 this provision the taxpayer shall receive the decision of district (city) departments of sanitary and epidemiologic wellbeing and public health or managements of sanitary and epidemiologic wellbeing and public health of the Republic of Karakalpakstan, areas and the city of Tashkent (further - the conclusion of Sanitary and epidemiologic service) about compliance of sanitary and hygienic nodes to health regulations, regulations and hygienic standard rates.

In cases when reconstruction, capital repairs and construction of the modern sanitary and hygienic nodes corresponding to health regulations to regulations and hygienic standard rates are performed within several accounting periods on the corresponding tax, it is allowed to perform reduction of taxable basis with provision of the conclusion of Sanitary and epidemiologic service after completion of construction works.

At the same time, in case of non receipt by the taxpayer of the conclusion of Sanitary and epidemiologic service till February 1, 2020, regarding this object the privilege of the taxpayer on reduction of taxable basis is cancelled and it shall provide the specified tax statements for those periods in which reduction of taxable basis according to the procedure was performed, established by the legislation.

6. The taxable basis according to Item 3 this provision decreases by the amount of documentary confirmed costs connected with reconstruction, capital repairs or construction of the modern sanitary and hygienic nodes corresponding to health regulations, regulations and hygienic standard rates.

7. The privilege provided in item 4 of this provision is provided after receipt of Sanitary and epidemiologic service by the taxpayer of the conclusion.

8. The taxable basis according to item 4 of this provision decreases by the amount of documentary confirmed charges of sanitary and hygienic nodes (salary of cleaners, acquisition hygienic, cleaning and detergents, payment of utility costs), objects of tourist infrastructure (monuments history and architecture, the museums, theaters, recreation centers, Items of public catering, service industry objects, gas stations, Items of the temporary parking of cars, service zones of roadside infrastructure, markets, the markets, shops and other places of public accumulation of the people) corresponding to health regulations, regulations and hygienic standard rates.

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