of June 27, 2019 No. UP-5755
About measures for further streamlining of provision of tax and customs privileges
In the country the large-scale work on forming of effective system of the taxation and customs and tariff regulation directed to stimulation of competitive production, support of entrepreneurship and healthy competitive environment, encouragement and expansion of the export potential of the country, and also ensuring domestic market with high-quality consumer goods is carried out.
At the same time the existing disproportions in the operating procedure for calculation and tax discharge on value added providing significant amount of privileges and preferences to subjects of entrepreneurship in separate industries of economy do not allow to create full-fledged chain on the value added tax for providing equal conditions for all business entities and to raise economy competitiveness.
For the purpose of further improvement in the country of the investment climate, ensuring realization of the principles of fair competition and streamlining of practice of provision of privileges on taxes and customs payments:
1. Establish since August 1, 2019 procedure according to which:
the agricultural producers who are payers of the single land tax have the right to pass to the tax discharge on value added on voluntary basis;
the individual entrepreneurs rendering intermediary services to operators and (or) providers of telecommunications which revenue from rendering of 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 25 percent from the amount of remuneration.
2. Determine that since October 1, 2019:
a) the legal entities enabling the realization to final consumers of gasoline, diesel fuel and gas through gas stations are recognized taxpayers on value added irrespective of the size of proceeds from sales of these goods;
b) subjects of entrepreneurship - importers of goods are recognized taxpayers on value added irrespective of the size of proceeds from sales of goods (works, services). At the same time the subjects of entrepreneurship importing goods for the first time shall be registered in quality of taxpayers on value added from the 1st following month of imprisonment of the import contract;
c) privileges on the value added tax are cancelled, including when importing, in the relation:
asbestos, coal, forest products, wood and products from it, hydrocarbonic raw materials;
soybeans, seeds of sunflower and sesame, olive raw materials and raw sugar;
the agricultural machinery, vehicles, components, materials and the industrial equipment used in production of vehicles;
d) the privileges on tax exemption for profit of legal entities at payment source received in the form of percent from the means placed in commercial banks are cancelled.
3. For the purpose of creation of full-fledged chain on the value added tax and providing equal conditions for all business entities to determine that:
since October 1, 2019 privileges on the value added tax concerning self-produced agricultural products and the food products made in the Republic of Uzbekistan are cancelled;
the payers of the single land tax having turnover (revenue) more than 1 billion sum from January till September, 2019 or the irrigated agricultural holdings more than 50 hectares, are taxpayers on value added and shall be registered as taxpayers on value added in accordance with the established procedure. At the same time since October 1, 2019 the payers of the single land tax reaching the established threshold of turnover (revenue) pass to the tax discharge on value added since the 1st following after month in which will reach the established threshold;
producers of cotton raw pass to the tax discharge on value added since harvest of 2019. At the same time they are granted the right to carry on account of tax amount on value added, paid on the goods (works, services) which are actually received not earlier than October 1, 2018 and used by them for cultivation of cotton raw of 2019.
Grant the right to the legal entities applying privileges on the value added tax regarding the food products made in the Republic of Uzbekistan pay the value added tax on the basis of the notification on refusal of application of privileges from the 1st following after month in which the notification is provided.
4. Take into consideration that by the State Tax Committee of the Republic of Uzbekistan the special software product is developed for rendering to farms services in financial accounting.
To the State Tax Committee together with the Ministry of development of information technologies and communications of the Republic of Uzbekistan, Council of farmer, Dehkan farms and owners of garden plots of Uzbekistan to finish software product, having provided possibility of calculation and reference on account of tax amounts on value added.
5. To the Cabinet of Ministers of the Republic of Uzbekistan in two weeks to approve new purchase prices on cotton raw of harvest of 2019 in connection with introduction of the value added tax.
6. Confer to public authorities on places powers on provision of delay on the property tax of legal entities, the land tax from legal entities and to the single land tax for up to 24 months with simultaneous cancellation of their right to provision of privileges on these taxes.
Provide that delay is granted according to the procedure, established by the Cabinet of Ministers of the Republic of Uzbekistan, with condition of collection of percent in the amount of the penalty fee established for tax debt.
To the Cabinet of Ministers of the Republic of Uzbekistan to approve procedure for provision by public authorities on places of delay to legal entities on tax payment in a month.
7. Determine that since August 1, 2019 also other income of physical persons directed to payment of the insurance premiums paid to the legal entities having the license for implementation of insurance activity in the Republic of Uzbekistan on long-term insurance of life (industry of life insurance of all classes) for every year of validity of insurance and provided that insurance payments for case of survival of insured person are performed not earlier than 12 months from period start date of insurance under the agreement is not subject to the taxation of wages amount.
In case of early termination of the agreement of long-term insurance of life and return by the insurer of part or all insurance premium to the insurer the size of the returned insurance premium joins in comprehensive income of physical person, taxable. At the same time the obligation on deduction and budget contribution of income tax at source of payment is assigned to the insurer.
8. Determine that financial sanctions against subjects of entrepreneurship for overdue receivables according to import delivery contracts of the equipment and (or) accessories are not applied if conditions of such contracts fixed terms of supply of equipment and (or) accessories to them more than 180 days in connection with their technical characteristics and features.
To the State Tax Committee of the Republic of Uzbekistan to make in the Cabinet of Ministers offers on determination of procedure for application of financial sanctions against subjects of entrepreneurship for overdue receivables according to import delivery contracts of the equipment and (or) accessories in a month.
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