of November 29, 2018 No. UP-5587
About measures for further stimulation of the export potential of domestic manufacturers
For the purpose of expansion of the export potential of the country, rendering the state support to the export organizations, and also stimulation of increase in production of competitive export products:
1. Determine that the legal entities performing commodity export (works, services), and also re-export of products of conversion including through the broker (attorney), reduce taxable basis on:
to the income tax of legal entities in the part of profit falling on sales amount of goods (works, services) for export;
to single tax payment regarding sales amount of goods (works, services) for export.
The privileges provided by this Item do not extend to export of primary goods according to the list according to appendix, and also services of international carriages (except for motor transport) and transportation through pipelines and gas pipelines.
2. Determine that the means which are not paid in connection with provision of privileges, the stipulated in Item 1 this Decree are subject to collection in the Government budget of the Republic of Uzbekistan using penalty fee according to the legislation in cases:
lack of documentary confirmation of the facts of commodity export (works, services) according to the legislation;
failure to provide of receipt of currency earnings within 180 days from the date of release of goods in export regime.
3. To the Ministry of Finance in case of project development of the Tax code of the Republic of Uzbekistan in the new edition to provide the privileges provided according to this Decree.
4. To the State Tax Committee of the Republic of Uzbekistan to establish system control of application of privileges according to this Decree.
5. To impose control of execution of this Decree on the Prime Minister of the Republic of Uzbekistan A. N. Aripov, the head of Administration of the President of the Republic of Uzbekistan Z. Sh. Nizomiddinov, the first deputy adviser to the President of the Republic of Uzbekistan B. M. Mavlonov and the deputy prime minister - the Minister of Finance of the Republic of Uzbekistan D. A. Kuchkarov.
President of the Republic of Uzbekistan
Shavkat Mirziyoev
Appendix
to the Presidential decree of the Republic of Uzbekistan of November 29, 2018 No. UP-5587
№ |
Name of goods |
Commodity Nomenclature of Foreign Economic Activity code |
1. |
Lint cotton |
1404 20 000 0 |
2. |
Crude oil, gas condensate, oil products |
2709 00, 2710 (except 2710 12 - 2710 19) |
3. |
Gas natural |
2711 21 000 0 |
4. |
The liquefied gas |
2711 11 000 0 - 2711 19 000 0 |
5. |
Electric power |
2716 00 000 0 |
6. |
Radioactive chemical elements and isotopes radioactive and their connections |
2844 |
7. |
Fertilizers |
3101 00 000 0 - 3105 |
8. |
Ethylene polymers in primary forms |
3901 10 - 3901 20 |
9. |
Polymers of propylene or other olefins in primary forms (polypropylene) |
3902 |
10. |
Styrene polymers in primary forms |
3903 |
11. |
Polymers of vinyl chloride or the other halogenated olefins, in primary forms |
3904 |
12. |
Polymeric, silicone line items, rubber |
3905 - 3914 |
13. |
Tannage or tanning crust from skins of sheep or skins of lambs, cattle, from skins of other animals |
4101 - 4107 |
14. |
Silkworm cocoons, schappes |
5001, 5003 (except silk cotton wool) |
15. |
Cotton fiber and waste |
5201 - 5203 |
16. |
Cotton yarn |
5205 - 5207 |
17. |
Precious metals |
71 (except 7113 - 7118) |
18. |
Ferrous metals, hire of ferrous metals, scrap and waste of ferrous metals |
72 |
19. |
Non-ferrous metals, hire of non-ferrous metals, scrap and waste of non-ferrous metals |
7401 - 7409, 7501 - 7506, 7601 - 7603, 7801 - 7802, 7901 - 7903, 8001 - 8002, 8102 (except 8102 95 000 0, 8102 96 000 0), 8103 (except 8103 90 100 0), 8104 - 8107, 8108 (except the 8108th 90), 8109 - 8112 |
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