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RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of December 26, 2018 No. PP-4086

About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2019 and the budget reference points for 2020-2021

(as amended on 30-04-2021)

[Extraction]

In pursuance of resolutions of Legislative house of Oliy Majlis of the Republic of Uzbekistan of November 17, 2018 No. 2119-III "About the Government budget of the Republic of Uzbekistan, budgets of the state trust funds and the main directions of tax and budget policy for 2019" and the Senate of the Oliy Majlis of the Republic of Uzbekistan of December 13, 2018 No. PS-348-III "About the Government budget of the Republic of Uzbekistan, budgets of the state trust funds and the main directions of tax and budget policy for 2019":

1. Approve:

the forecast of the main macroeconomic indicators of development of the Republic of Uzbekistan for 2019 and target reference points for 2020-2021 according to appendix No. 1;

summary parameters of the Consolidated budget of the Republic of Uzbekistan for 2019 and the budget reference points for 2020-2021 according to appendix No. 2;

key parameters of the Government budget of the Republic of Uzbekistan for 2019 according to appendix No. 3;

key parameters of the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan (further - the Pension fund), the State fund of assistance of employment of the Republic of Uzbekistan, Fund of assistance to the privatized companies under the State committee of the Republic of Uzbekistan on assistance to the privatized companies and development of the competition for 2019 according to appendices No. 4 - 6.

2. Approve rates for 2019:

single tax payment according to appendix No. 7;

single social payment according to appendix No. 8;

the fixed tax on individual entrepreneurs according to appendix No. 9;

tax for use of natural resources, subscription bonus and bonus of commercial detection, the excess profit tax by separate types of products according to appendices No. 10 - 13;

tax for use of water resources, the property tax of physical persons, the land tax from legal entities and physical persons according to appendices No. 14 - 16;

charges for acquisition and (or) temporary import on the territory of the Republic of Uzbekistan of the vehicles paid by owners (users) of vehicles in case of their registration in law-enforcement bodies, and charges for entrance and transit across the territory of the Republic of Uzbekistan of vehicles of foreign states according to appendix No. 17, with transfer of the arriving means in the republican budget of the Republic of Uzbekistan.

3. Cancel since January 1, 2019:

minimum sizes of single tax payment and single social payment;

procedure according to which the cumulative amount of the taxes paid by the legal entities rendering services in transportation of goods irrespective of system of the taxation counting on one unit of the vehicle shall not be less amount of the fixed tax paid by individual entrepreneurs on this type of activity.

4. Keep procedure according to which the legal entities having temporary privileges in the form of full relief from the tax discharge on profit of legal entities or tax on improvement and development of social infrastructure pay the income tax of legal entities at the rate lowered twice to expiration of privileges.

5. Determine that the tax amount on the income of physical persons calculated proceeding from the established rate, which is subject to payment in the Government budget of the Republic of Uzbekistan decreases by the amount of the compulsory monthly fees transferred into individual accumulation retirement accounts of the citizens estimated in the amount of percent 0,1 from the income liable to tax on the income of physical persons.

To the State Tax Committee together with the Ministry of Finance of the Republic of Uzbekistan to develop and approve in accordance with the established procedure single form of tax statements on income tax and single social payment in a month, having provided individual accounting of the worker-taxpayer with provision of necessary information to the Ministry of employment and employment relationships of the Republic of Uzbekistan.

6. Provide that since January 1, 2019 legal entities when obtaining in the serving banks of money on salary payment and the payments equated to it (or their transfer to plastic cards) submit payment documents on payment of single social payment and income tax.

7. Recommend to the organizations employers to make increase in the sizes of the salary of workers at the expense of the means which are released in connection with decrease in the tax load including decrease in single social payment.

To the ministry of employment and employment relationships together with the State Tax Committee of the Republic of Uzbekistan to perform monitoring of activities of business entities for the purpose of identification of unreasonable cases of decrease in the salary fund.

Exempt taxpayers from liability for concealment of number of workers, additional accrual of tax amounts on the income of physical persons and single social payment on earlier not specified workers for the previous accounting periods in case of voluntary registration and reflection by them in the reporting of number and (or) the salary fund till April 1, 2019.

8. Enter since January 1, 2019 procedure according to which:

individual entrepreneurs whose revenue from sales of goods (works, services) exceeded 100 million sum in calendar year, but no more than one billion sum pass to payment of single tax payment at the rate 4 percent;

for individual entrepreneurs whose revenue from sales of goods (works, services) in calendar year does not exceed 100 million sum the procedure for calculation and payment of the fixed tax remains;

individual entrepreneurs whose revenue from sales of goods (works, services) exceeded one billion sum in calendar year pay taxes and other obligatory payments according to the procedure, provided for legal entities.

To the State Tax Committee of the Republic of Uzbekistan till February 1, 2019 to approve procedure for calculation of proceeds from sales of goods (works, services) and tax payment by individual entrepreneurs.

9. Enter:

a) since January 1, 2019:

the excise tax on mobile services in rate of 15 percent to total cost of the rendered services with simultaneous decrease to 2 000 sum in month of the amount of the payment for use of subscriber number paid by the legal entities rendering of mobile service (mobile radiotelephone companies), and distribution of means according to standard rates according to appendix No. 18;

the excise tax on polyethylene granules in the amount of 25 percent with simultaneous cancellation of the excess profit tax on polyethylene granules;

b) since March 1, 2019 the combined rate on the excise tax on the cigarettes made in the Republic of Uzbekistan providing introduction of ad valorem rate along with fixed rate.

Approve for 2019 rates of the excise tax on excise goods (services) made (rendered) in the Republic of Uzbekistan according to appendix No. 19, with increase since July 1, 2019 in the approved rates on alcoholic and tobacco products to 20 percent in addition.

10. Determine that since July 1, 2019 buyers of goods (works, services) have no right to carry to offsetting tax amount on the value added specified in the invoice, exposed by the supplier who is not the taxpayer on value added. At the same time information on the taxpayer registration in bodies of the State Tax Service as taxpayers on value added is obtained through the official site of the State Tax Committee of the Republic of Uzbekistan in real time.

11. Cancel since January 1, 2019:

the excess profit tax on cement and clinker;

payment for operation of completely worn-out equipment on which the term of useful service expired.

12. To the State Tax Committee together with the State committee on land resources, geodesy, cartography and the state inventory and the Ministry of water economy of the Republic of Uzbekistan to carry out package of measures for ensuring completeness of scope of taxpayers for use of water resources, the property tax of physical persons, the land tax and reliable accounting.

To bodies of the State Tax Service to render assistance to business entities in creation of tax statements on the property tax of legal entities, the land tax from legal entities and to tax for use of water resources.

To the Ministry of Finance jointly the State Tax Committee of the Republic of Uzbekistan till May 1, 2019 on the basis of studying of the international experience to make offers in the Cabinet of Ministers on introduction of the raised tax rates on property of physical persons for the second and the subsequent objects of housing stock, and also country structures.

13. Take into consideration that in 2019 the procedure for the taxation for payers of the single land tax remains.

Enter according to the procedure of experiment since January 1, 2019 the base rates of the single land tax levied from plodoovoshchevodchesky agricultural producers for the irrigated and not irrigated lands occupied with plodoovoshchevodchesky products (vegetables, melon field, fruit, vineyards) according to appendix No. 20.

14. Approve for limiting 2019 rates of local charges according to appendix No. 21.

22. To the State Tax Committee of the Republic of Uzbekistan together with the Ministry of development of information technologies and communications, Council of farmer, Dehkan farms and owners of garden plots of Uzbekistan and SUE Nalog service till April 1, 2019 to develop and implement special software product for rendering to farms services in conducting financial accounting.

In accordance with the established procedure to provide to the Ministry of Finance of the Republic of Uzbekistan financing of expenses on development and deployment of software product, conducting financial accounting and creation of the reporting of farms at the expense of means of the Government budget of the Republic of Uzbekistan.

23. Approve the minimum sizes of tax debt for the address of claim to property of taxpayers according to appendix No. 23.

24. Determine that the taxation of the income from property leasing is performed proceeding from the sum of the rent determined by the agreement, but not below calculated proceeding from:

minimum rates of the rent for use of real state-owned property - for legal entities;

the minimum rates of the rent established for the physical persons leasing property according to appendix No. 24.

25. Due to the cancellation of obligatory contributions to the state trust funds, and also change of structure of single tax payment to agree with offers of the Ministry of Finance, Ministry of Economics and State committee of the Republic of Uzbekistan on investments:

a) about abolition since January 1, 2019:

off-budget fund of development of material and technical resources of educational and medical institutions under the Ministry of Finance of the Republic of Uzbekistan with assignment of function on financing and coordination of address programs of construction, reconstruction, repair and equipment of organizations of the social sphere on the Ministry of Finance of the Republic of Uzbekistan;

Fund of meliorative improvement of the irrigated lands under the Cabinet of Ministers of the Republic of Uzbekistan with assignment of functions on forming of development programs of industry and the customer on reconstruction and construction of meliorative objects, repair and recovery of the main (interregional) collectors on the Ministry of water economy and of financing and coordination of address programs for reconstruction and construction, rescue and recovery operations on meliorative objects - on the Ministry of Finance;

Fund of development of the region Priaralya under the Ministry of Finance with financing of the Development program of the region Priaralya at the expense of means of the Government budget of the Republic of Uzbekistan with reflection of expenses separately;

b) about transfer of Republican road fund under the Cabinet of Ministers of the Republic of Uzbekistan (further - Republican road fund) in maintaining Committee on highways under the Ministry of transport of the Republic of Uzbekistan with:

assignment of functions on financing and coordination of address programs of construction, reconstruction, repair and equipment of the sphere of road economy, and also financing of expenses on operation and content of highways, content of Committee on highways under the Ministry of transport of the Republic of Uzbekistan, its territorial head departments, district road and operational companies, operational linear companies, bridge operational companies, Republican road fund and Inspectorate for control of quality of road-building works under the Ministry of transport of the Republic of Uzbekistan on the Ministry of Finance;

its determination as executive body on implementation of investment projects with participation of the international financial institutions, and also foreign government financial organizations in the sphere of road economy with extreme number of managerial personnel in number of 9 units.

26. Determine that:

the amount arriving after January 1, 2019 on obligatory contributions to the state trust funds is enlisted in full in the Pension fund. Excessively paid amounts on these payments are paid from the Pension fund;

remaining balance of means of the abolished state trust funds and Republican road fund (except for means of the special account of material stimulation of workers) for the end of 2018 are subject to transfer in the republican budget of the Republic of Uzbekistan, with the subsequent financing of completion of construction repair work and equipping at the expense of additional sources of the republican budget of the Republic of Uzbekistan;

financing expenses on salary payment, compensation payments to workers and other expenses of the abolished state trust funds during the period till March 1, 2019 is performed at the expense of additional sources of the republican budget of the Republic of Uzbekistan.

27. To the Ministry of Finance of the Republic of Uzbekistan:

perform repayment of the foreign credits which are earlier attracted with the abolished state trust funds and Republican road fund at the expense of means of the Government budget of the Republic of Uzbekistan;

reflect expenses of the abolished state trust funds and Republican road fund for the corresponding industries of functional classification of expenses of the Government budget of the Republic of Uzbekistan.

To the Cabinet of Ministers of the Republic of Uzbekistan in week time to create liquidation commission for abolition and programs of the state trust funds, carrying out inventory count and reception-transmission of their assets and liabilities, including introduction of offers on debt collection or write-off of bad debt.

28. Determine that since January 1, 2019 financing of expenses on allowance payment to aged and disabled citizens and lump-sum allowances on burial is performed at the expense of means of the Government budget of the Republic of Uzbekistan.

To the Ministry of Finance of the Republic of Uzbekistan to write off the amounts of remaining balance of excessively paid pensions to citizens as of January 1, 2019 revealed by results of checks of correctness of pension payment.

29. For the purpose of increase in efficiency of use of means of the Government budget of the Republic of Uzbekistan and timeliness of financing of priority payments to perform allocation of budgetary funds to receivers of budgetary funds proceeding from the actual development of earlier allocated funds.

Determine that change of standard rates of contributions to off-budget funds of the ministries and departments from non-tax payments, and also introduction of new types of assignments is performed since the beginning of the next year.

30. Abolish Fund of price stabilization in the domestic consumer market.

Determine that earlier allocated funds from Fund of price stabilization in the domestic consumer market and its remaining balance are subject to transfer in the republican budget of the Republic of Uzbekistan.

31. Establish procedure in case of which since March 1, 2019 the ministries, departments, the state trust funds and other managers of budgetary funds post the relevant information on use of budgetary appropriations, means of off-budget funds of state-financed organizations, the held competitions (tenders) and delivery of goods purchased on the official websites.

32. To the Ministry of Finance of the Republic of Uzbekistan:

during 2019 to make release and placement of sovereign bonds of the Republic of Uzbekistan on the fixed coupon rate a minimum of 500 million US dollars with circulation period of 5 and more years;

till May 1, 2019 jointly with Audit Chamber of the Republic of Uzbekistan to carry out action research of separate state-financed organizations and state funded organizations regarding their transfer to complete self-financing;

since 2019 to perform return of the amount of excess of the value added tax as a result of application of zero rate with reduction of the income of the Government budget of the Republic of Uzbekistan by the return amount.

33. Ceased to be valid according to the Resolution of the President of the Republic of Uzbekistan of 30.12.2019 No. PP-4555

34. For the purpose of strengthening of responsibility and interest of public authorities on places to provide increases in their profitable powers and payment commitments since January 1, 2019:

a) transfer in full:

in budgets of areas and cities - receipts on the property tax of physical persons, the land tax from the physical persons, to income tax received from property leasing, to the fixed tax on individual entrepreneurs, tax for use of water resources (except power plants), to the single land tax, charges for the right of retail trade by separate types of goods and rendering separate types of service, the income arriving from the markets and also on tax for use of natural resources on separate nonmetallic construction materials, penalties for separate types of offenses according to appendix No. 26;

in the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent - receipts from the land tax from legal entities, the property tax from legal entities, assignments of single tax payment, excise tax on the alcoholic products, beer, retail sale of gasoline, diesel fuel and gas, jewelry from gold realized in retail retail chain stores with their distribution between the republican budget of the Republic of Karakalpakstan, regional budgets of areas, the city budget of the city of Tashkent and budgets of areas and cities;

b) distribution between the republican budget of the Republic of Uzbekistan and the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent of part of receipts for the value added tax (except for levied in case of commodity import), to income tax (except for received from property leasing), to the income tax of legal entities (except for paid by the nonresident of the Republic of Uzbekistan performing activities in the Republic of Uzbekistan through permanent organization and also from the income of the nonresidents withheld at payment source);

c) transfer of financing of state-financed organizations from the republican budget of the Republic of Uzbekistan in the budget of the Republic of Karakalpakstan of local budgets of areas and the city of Tashkent for the list according to appendix No. 27;

d) return to local budgets in the amount of 50 percent of means of overfulfillment of the forecast of the income on the taxes distributed between the republican budget of the Republic of Uzbekistan and the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent (except for tax for use of natural resources and the excise tax on tobacco products) if contributions to local budgets on these sources constitute less than 50 percent.

e) provision of the right to the Jokargi Kenes of the Republic of Karakalpakstan, Kengasham of People's Deputies of areas and the city of Tashkent in case of decision making according to amounts of the income and expenses of the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent:

cover missing expense amount due to redistribution of surplus of the income created when planning the budget in certain areas and the cities between the republican budget of the Republic of Karakalpakstan, regional budgets of areas, the city budget of the city of Tashkent and budgets of areas and cities;

direct part of receipts on the value added tax (except for on imported goods), to income tax (except for income tax, received from property leasing) and to the income tax of legal entities (except for the income tax of legal entities paid by the nonresident of the Republic of Uzbekistan performing activities in the Republic of Uzbekistan through permanent organization and also from the income of the nonresidents withheld at payment source) in the income limits remaining in the respective regions;

transfer part of means, the forecasts gained from overfulfillment of income, to the relevant budgets of areas and cities to program implementation of social and economic development of the territory.

35. To the Ministry of Finance together with the Central bank of the Republic of Uzbekistan to carry out in January, 2019 in the procedure established by the legislation final transactions on execution of the State Budget of the Republic of Uzbekistan for 2018, with reflection of the performed operations in the report on its execution for 2018, in particular:

the settlement of the interbudget relations providing repayment of all amount of reciprocal debt between higher and subordinate budgets;

transfer of remaining balance of means of the abolished state trust funds as of December 31, 2018 in the republican budget of the Republic of Uzbekistan without their reflection in the income of the Government budget of the Republic of Uzbekistan;

transfer of undeveloped remaining balance of Fund of financing of state programs of development of the Republic of Uzbekistan under the Cabinet of Ministers of the Republic of Uzbekistan as of December 31, 2018 in the republican budget of the Republic of Uzbekistan without their reflection in the income of the Government budget of the Republic of Uzbekistan.

36. Take into consideration that repayment of loans and credits of the international financial institutions and foreign government financial organizations attracted with the water supplying organizations in connection with insufficiency of their means in missing part is settled at the expense of means of the Government budget of the Republic of Uzbekistan.

To provide to Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and the city of Tashkent tough control of financial condition of the water supplying organizations, implementation of monitoring of their financial flows, with research of means on servicing of the credits and, in case of insufficiency of means, to provide financing of uncovered part of debt on principal debt and interest payment for the account of additional incomes of budgets of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent.

Grant the right to the Ministry of Finance of the Republic of Uzbekistan to repay the debt of the water supplying organizations to the international financial institutions and the foreign government financial organizations, in the absence of additional incomes of local budgets and approach of repayment periods of debt, at the expense of additional incomes of the republican budget of the Republic of Uzbekistan with introduction of offers on ensuring monitoring of financial flows of the water supplying organizations which allowed untimely debt repayment.

37. Under the Ministry of Justice of the Republic of Uzbekistan until the end of 2019 to provide to the agency of the state services full automation of process of rendering the state services in issue of certificates of the amount of payment and about the fact of purpose of pensions, and also requests for purpose of benefits in case of the birth of the child and benefits for burial with its further integration into the database of the Pension fund.

38. Approve for 2019:

amounts of the income and expenses of the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent, the target social transfers allocated from the republican budget of the Republic of Uzbekistan for 2019 according to appendix No. 28;

standard rates of contributions from receipts of nation-wide taxes to the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent for 2019 according to appendix No. 29;

minimum admissible sizes of turnover cash of the republican budget of the Republic of Uzbekistan, the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent according to appendix No. 30;

the sizes of reserve fund of the Cabinet of Ministers of the Republic of Uzbekistan and reserve funds of the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent, budgets of areas and cities for 2019 according to appendix No. 31.

39. To the Security Council in case of the President of the Republic of Uzbekistan together with the Ministry of Internal Affairs of the Republic of Uzbekistan till April 1, 2019 critically to study quantity of the operating posts of specialized protection in state-financed organizations and to approve the updated list of the organizations which are subject to specialized protection taking into account optimization of their quantity.

40. Establish since May 1, 2019 the amount of parent payment for content of children in the preschool educational institutions financed by means of the Government budget of the Republic of Uzbekistan according to appendix No. 32, having kept the sizes established for 2018 for the period till May 1, 2019.

41. Accept the offer of the Ministry of Finance of the Republic of Uzbekistan on refining of key parameters of the Government budget of the Republic of Uzbekistan for 2019 and the state trust funds for 2018 in the following amounts:

income of the Government budget of the Republic of Uzbekistan in the amount of 62 500 billion sum, expenses - 74 000 billion sum;

income of the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of 23 520,0 billion sum and expenses - 20 483,0 billion sum;

income of Fund of development of material and technical resources of educational and medical institutions under the Ministry of Finance of the Republic of Uzbekistan in the amount of 3 807,6 billion sum and expenses - 3 807,6 billion sum.

42. Extend till January 1, 2022 action of Item 24 of the resolution of the President of the Republic of Uzbekistan of December 22, 2009 No. PP-1245 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2010".

43. Make changes and additions to some decisions of the President of the Republic of Uzbekistan and the Government of the Republic of Uzbekistan according to appendix No. 33.

44. Recognize voided since January 1, 2019 some decisions of the President of the Republic of Uzbekistan and the Government of the Republic of Uzbekistan according to appendix No. 34.

45. To the Ministry of Finance together with the Ministry of Justice of the Republic of Uzbekistan and other interested ministries and departments till March 1, 2019 to make in the Cabinet of Ministers of the Republic of Uzbekistan offers on the changes and amendments in the legislation following from this resolution.

46. To impose control of execution of this resolution 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 of the Republic of Uzbekistan D. A. Kuchkarov.

President of the Republic of Uzbekistan

Shavkat Mirziyoev

Appendix No. 1

to the Resolution of the President of the Republic of Uzbekistan of December 26, 2018 No. PP-4086

The forecast of the main macroeconomic indicators of development of the Republic of Uzbekistan for 2019 and target reference points for 2020-2021

Indicators

2019 forecast

Target reference points on:

2020

2021

1.

Gross domestic product, one billion bags

424 113

524 105

637 970

2.

Growth rate of gross domestic product, in %

105,4

106,0

107,0

3.

Consumer price index by December of last year, in %

15,5

12,6

9,9

4.

Growth rate of industrial output, in %

104,9

106,2

107,2

5.

Growth rate of production rural, forest and fishery, in %

103,3

103,4

103,4

6.

Growth rate of the capital investments, in %

117,0

110,1

110,9

7.

Growth rate of the retail turnover, in %

104,8

105,5

106,5

8.

Deficit of the Consolidated budget *
(in % to gross domestic product)

- 1,8

- 0,8

0,0

* without Fund of reconstruction and development of the Republic of Uzbekistan

Appendix No. 2

to the Resolution of the President of the Republic of Uzbekistan of December 26, 2018 No. PP-4086

Summary parameters of the Consolidated budget of the Republic of Uzbekistan for 2019 and the budget reference points for 2020-2021





one billion bags

Indicators

2019 - the forecast

The budget reference points on:

2020

2021

I.

In total income of the Consolidated budget *

121 830,0

149 978,9

182 741,8

1.

Income of the government budget

102 627,6

126 163,5

154 185,5

2.

Income of the state trust funds

19 202,4

23 815,4

28 556,3

II.

Transfers between the Government budget of the Republic of Uzbekistan and the state trust funds

5 001,2

9 870,0

11 350,0

III.

In total expenses of the Consolidated budget *

129 625,3

153 981,8

182 491,8

1.

Expenses of the Government budget

107 118,4

130 580,5

154 712,5

2.

Expenses of the state trust funds

27 508,1

33 271,3

39 129,3

IV.

Balance of the Consolidated budget

- 7 795,3

- 4 002,9

250,0

* without Fund of reconstruction and development of the Republic of Uzbekistan and transfers between the Government budget of the Republic of Uzbekistan and the state trust funds.

Appendix No. 3

to the Resolution of the President of the Republic of Uzbekistan of December 26, 2018 No. PP-4086

Key parameters of the Government budget of the Republic of Uzbekistan for 2019

Indicators

one billion bags

I

Income without the state trust funds - all

102 627,6

1.

Direct taxes

29 125,5

1.1

Income tax of legal entities

15 980,0

1.2

Contributions to the Government budget from single tax payment

1 192,1

1.3

Income tax

11 367,4

1.4

The fixed tax by separate types of business activity

586,0

2.

Indirect taxes

47 029,8

2.1

Value added tax

35 993,5

2.2

Excise tax

9 017,5

2.3

Customs duty

2 018,8

3.

Resource payments and property tax

16 906,0

3.1

Property tax

1 851,1

3.2

Land tax

1 834,3

3.3

Tax for use of natural resources

12 952,1

3.4

Tax for use of water resources

268,5

4.

Excess profit tax

130,0

5.

Other incomes and other non-tax receipts

9 436,3

II

Income of the state trust funds

24 195,1


(the off-budget Pension fund under the Ministry of Finance, the State fund of assistance of employment, Fund of assistance to the privatized companies)


III

Income of Fund of reconstruction and development of the Republic of Uzbekistan

6 357,1

IV

Expenses without the state trust funds - all

107 118,4

1.

Social expenses

58 012,1

1.1

Expenses on the social sphere and social support of the population

50 334,1


from them:


1.1.1

education

28 394,3


from them, on development of material and technical resources of educational institutions

3 432,5

and.

children's preschool education

4 021,6

.

general education

17 100,1

century.

training

3 840,1

1.1.2

health care

12 078,0


from them, on development of material and technical resources of medical institutions

972,3

1.1.3

culture and sport

1 690,1

1.1.4

science

801,0


from them, on development of material and technical resources of scientific institutions

32,0

1.1.5

benefits, financial support and compensation payments

5 167,2

1.1.6

increase in the employment level of the population, support of youth and women

1 514,0

1.1.7

joint financing of state programs "Rim kishlak" and "Rim waved"

500,0

1.2.

Subsidy to the off-budget Pension fund under the Ministry of Finance

4 700,0

1.3.

Credit line to the participating banks on joint financing of programs of construction of apartment houses

2 978,1

2.

Expenses on economy

14 099,8


from them on:


2.1

operating expenses of water economy

3 524,2

2.2

Subsidies for covering of costs on the electric power consumed by pumping aggregates and irrigating wells of the farms which are on balance

253,5

2.3

improvement of meliorative condition of the irrigated lands

682,0

2.4

The state support of the farms which are growing up cotton raw on low-yielding lands

150,0

2.5

covering of expenses on pest control, and also ensuring safety of harvest in case of emergency situations

120,0

2.6

implementation of works on improvement of settlements

1 383,1

2.7

nature protection works

215,0

2.8

housing-and-municipal works

512,8

2.9

development of systems of drinking water supply and sewerage

1 100,5

2.10

development of highways public

3 711,8

2.11

development of the region Priaralya

320,7

2.12

subsidies of interest costs of agricultural enterprises in case of acquisition of new self-propelled agricultural machinery, new highly effective turnover plows and pneumatic seeders

60,0

3.

Financing expenses of centralized investments

3 960,2

4.

Content of public authorities, managements, justices and prosecutor's offices

3 749,4

5.

Content of bodies of courts

319,9

6.

Content of self-government institutions of citizens

758,0

7.

Reserve fund of the Cabinet of Ministers of the Republic of Uzbekistan, reserve funds of the republican budget of the Republic of Karakalpakstan, regional budgets of areas and city budget of the city of Tashkent, budgets of areas and cities

908,6

8.

Expenses on the state support of NNO and other institutes of civil society

28,6

9.

Expenses on wages increase and rates of utilities

3 384,0

10.

Expenses on servicing and repayment of public debt

2 522,5

11.

Other expenses

19 375,3

V

Deficit (-), surplus (+) the Government budget

- 4 490,8

VI

Expenses of the state trust funds


(The off-budget Pension fund, the State fund of assistance of employment, Fund of assistance to the privatized companies)

27 508,1

VII

Expenses of Fund of reconstruction and development of the Republic of Uzbekistan

6 317,6

Appendix No. 4

to the Resolution of the President of the Republic of Uzbekistan of December 26, 2018 No. PP-4086

Key parameters of the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan for 2019

Indicators

one billion bags

I.

Balance for the beginning of year

6 450,0

II.

IN TOTAL INCOME

23 656,6

1.

Assignments from single social payment

17 548,5

2.

Assignments from single tax payment

1 192,1

3.

Other incomes

207,0

4.

Non-tax receipts

9,0

III.

Subsidy from the Government budget

4 700,0

IV.

IN TOTAL EXPENSES

26 970,1

1.

Expenses on retirement and other benefits *

26 930,1

2.

Other expenses **

40,0

V.

Balance on the end of the year

3 136,5

Note:

The subsidy from the Government budget of the Republic of Uzbekistan is allocated for ensuring pension payment with non-admission of reducing balance of less monthly requirement.

* allowance payment on burials to the working citizens for December, 2018 will be performed at the expense of means of the off-budget Pension fund according to the provided requests of legal entities in January, 2019.

** from them 35 billion bags on updating of computer facilities and the server hardware.

Appendix No. 5

to the Resolution of the President of the Republic of Uzbekistan of December 26, 2018 No. PP-4086

Key parameters of the State fund of assistance of employment of the Republic of Uzbekistan for 2019

Indicators

one billion bags

I.

Balance for the beginning of year

5,6

II.

IN TOTAL INCOME

397,0

1.

Assignments from single social payment

85,8

2.

The funds of the Government budget allocated for increase in the employment level of the population

300,0

3.

Penalty fee and penalties

6,2

4.

Other receipts

5,0

III.

IN TOTAL EXPENSES

388,0

1.

Professional preparation and retraining of the unemployed

44,4

2.

Social payments to the unemployed

19,0

3.

Payment of early pensions

1,2

4.

Development of material and technical resources of bodies for work, implementation of modern computer technologies

or

82,2

5.

Content of Bureau of providing with temporary one-time work

10,7

6.

Contribution to Fund of work incentives of workers and strengthening of material and technical resources of bodies for work

9,2

7.

Allocation of the microcredits for realization small and the mini-projects providing creation of new workplaces in areas and the cities of the republic with intense situation in the labor market

195,0

8.

Development, implementation and support of the information system "Single National System of Work", other information systems and infrastructure of ICT of bodies for work

4,7

9.

Financing of scientific developments, researches and sociological inspections, and also holding scientific and practical seminars, conferences and participation in business trips in the field of work, employment and labor protection

1,9

10.

Financing of republican professional development course of employees of bodies for work

1,3

11.

Other expenses

18,4

IV.

Balance on the end of the year

14,6

Note: The ministry of employment and employment relationships of the Republic of Uzbekistan has the right to make changes to forecast parameters.

Appendix No. 6

to the Resolution of the President of the Republic of Uzbekistan of December 26, 2018 No. PP-4086

Key parameters of Fund of assistance to the privatized companies under the State committee of the Republic of Uzbekistan on assistance to the privatized companies and development of the competition for 2019

Indicators

one billion bags

I.

Balance for the beginning of year

53,0

II.

IN TOTAL INCOME

150,0

1.

Realization of the companies, shares in authorized capitals of economic societies, the parcels of land and other property which is state-owned property

85,0

2.

Lease revenues of state-owned property

28,0

3.

Other incomes

37,0

III.

IN TOTAL EXPENSES

150,0

1.

Distribution of means from privatization

117,7

1.1

Distribution of fund in the republican budget of the Republic of Karakalpakstan, local budgets of areas and Tashkent

20,0

1.2

Distribution of fund to Chamber of Commerce and Industry of Uzbekistan

5,0

1.3

Distribution of fund in the amount of 10 percent of sales proceeds to citizens at auction of the parcels of land in the life inherited tenancy, the farmer, Dehkan farms and owners of garden plots sent to Fund of support

0,6

1.4

Distribution of fund to Goskomkonkurention's accounts for covering of the costs connected with implementation of administrative and managerial functions

3,0

1.5

Distribution of means to commercial banks for financing of investment projects

89,1

2.

The expenses connected with assessment, release, storage and implementation of shares of the privatized companies, and also realization of other assets belonging to the state

1,5

3.

Lump sum payments from general fund according to decisions of the President and the Government of the Republic of Uzbekistan

30,0

4.

Other expenses

0,8

IV.

Balance on the end of the year

53,0

Appendix No. 7

to the Resolution of the President of the Republic of Uzbekistan of December 26, 2018 No. PP-4086

Rates of single tax payment

Payers

Tax rates in % to taxable basis

1.

Taxpayers of all industries of economy except for provided in Items 2 - 12

4 *

2.

The legal entities rendering services in customs clearance (customs brokers)

5

3.

Pawnshops

25

4.

Legal linden, the gaining income from the organization of mass spectacular actions by involvement of the legal entities and physical persons (including nonresidents) having the license for occupation concert and spectacular activities

5

5.

Broker offices (except for specified in Item 6), and also the legal entities rendering intermediary services in the commission agreement, orders and to other agreements on rendering intermediary services

25 **

6.

The legal entities performing broker activities in the security market and the commodity and raw exchanges

13 **

7.

Legal entities whose main activities is provision in lease of property (except for leasing companies)

30


Catering establishments



depending on the location:



the cities with the population size of 100 thousand and more people

8


other settlements

6


hard and mountainous areas

4

8.

from them



the specialized enterprises of public catering serving comprehensive schools, boarding schools, average special, professional and higher educational institutions

75% of the established rate depending on the location

9.

Taxpayers in the sphere of retail trade



depending on the location:


9.1

the cities with the population size of 100 thousand and more people

4

other settlements

2


hard and mountainous areas

1


irrespective of the location:


9.2

on goods turnover from realization of alcoholic products, tobacco products, gasoline, the diesel fuel liquefied and the compressed gas

4

10.

The trade enterprises performing wholesale, and also wholesale and retail trade (except for specified in Item 11)

4


The wholesale and retail pharmaceutical organizations located in:



the cities with the population size of 100 thousand and more people

3

11.

other settlements

2


hard and mountainous areas

1

12.

The procurement organizations performing purchase, sorting, storage and packing of agricultural products

4% of goods turnover or 25% of gross income

* For the legal entities providing property in finance lease (leasing) - the amount of interest income on finance lease (leasing).

** Amount of remuneration (gross income).

Notes:

If the taxpayer in the sphere of retail trade has several outlets which are not independent legal entities and located in different settlements on which various rates of single tax payment are established then they shall keep separate account of goods turnover on each outlet and pay single tax payment at the rates established for these settlements.

Receipts from single tax payment are distributed in the following sizes:

in the Government budget of the Republic of Uzbekistan - 46%;

in the Pension fund - 46%;

in Fund of development of the Union of youth of Uzbekistan - 4%;

in the Federation Council of labor unions of Uzbekistan - 4%.

Appendix No. 8

to the Resolution of the President of the Republic of Uzbekistan of December 26, 2018 No. PP-4086

Rates of single social payment

Payers

Tax rates in %
to taxable basis

1.

State-financed organizations and the state companies, legal entities from shares of the state in authorized fund (capital) in the amount of 50 percent and more, legal entities, in authorized fund which (capital) of 50 percent and more belongs to the legal entity from shares of the state of 50 percent and more, and their structural divisions

25

2.

Other payers who are not provided in Item 1 (except for separate categories of taxpayers for which according to the legislation the lowered rates of single social payment are established)

12




The amount of single social payment is distributed between the state trust funds and the Federation Council of labor unions of Uzbekistan according to established procedure in the following sizes:

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