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LAW OF THE REPUBLIC OF UZBEKISTAN

of December 9, 2019 No. ZRU-589

About the Government budget of the Republic of Uzbekistan for 2020

(as amended on 23-12-2020)

Accepted by Legislative house on November 21, 2019

Approved by the Senate on November 30, 2019

Chapter 1. General provisions

Article 1. Purpose of this Law

The purpose of this Law is relations management, connected with forming and execution of the State Budget of the Republic of Uzbekistan for 2020.

Article 2. Basic concepts

In this Law the following basic concepts are applied:

the manager of budgetary funds of the first level - the legal entity distributing the budgetary funds allocated from the republican budget of the Republic of Uzbekistan in the amount of, established by the law;

the manager of budgetary funds of the second level - the legal entity attached by the Cabinet of Ministers of the Republic of Uzbekistan to managers of budgetary funds of the first level and distributing the budgetary funds allocated to it;

overall fiscal balance - the overall balance sheet including the Consolidated budget of the Republic of Uzbekistan and expenses performed due to the external borrowings involved to implementation of state programs and settled at the expense of means of the Government budget of the Republic of Uzbekistan;

the territorial manager of budgetary funds - the legal entity having the subordinated organizations receiving means from 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 the cities and also the state-financed organization or the receiver of budgetary funds financed from 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 the cities.

Article 3. Features of distribution of the budget powers between participants of the budget process in 2020

Chambers of Oliy Majlis of the Republic of Uzbekistan (further - chambers of Oliy Majlis):

approve the assignments allocated from the republican budget of the Republic of Uzbekistan (further - the republican budget) for managers of budgetary funds of the first level;

approve the sizes of the leveling interbudget transfers allocated from the republican budget to the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent;

make changes to the assignments allocated from the republican budget according to this Law.

The Cabinet of Ministers of the Republic of Uzbekistan (further - the Cabinet of Ministers):

approves the list of managers of budgetary funds of the first and second levels which is the basis for use by preparation of the draft of the Government budget of the Republic of Uzbekistan and allocation of assignments from the republican budget;

approves the extreme sizes of budgetary appropriations for managers of budgetary funds of the second level within the assignments allocated from the republican budget for managers of budgetary funds of the first level;

within the powers provided by this Law approves offers on modification of the budgetary appropriations allocated for managers of budgetary funds of the first and second levels.

Jokargi Kenes of the Republic of Karakalpakstan, Kengasha of People's Deputies of areas and city of Tashkent, areas and cities respectively:

a) claim:

the extreme sizes of the budgetary appropriations allocated for territorial managers of budgetary funds from the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent, budgets of areas and the cities;

the extreme sizes of the leveling interbudget transfers allocated from the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent to budgets of areas and cities;

b) approve forecasts of the income of 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;

c) make decisions on the introduction of amendments to the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent, budgets of areas and cities according to the procedure established by this Law.

The Ministry of Finance of the Republic of Uzbekistan (further - the Ministry of Finance):

a) on the basis of proposals of managers of budgetary funds of the first level:

in a month from the date of adoption of this Law submits for approval in the limiting Cabinet of Ministers the sizes of budgetary appropriations for managers of budgetary funds of the second level within the approved assignments allocated from the republican budget for managers of budgetary funds of the first level;

makes on approval in the Cabinet of Ministers offers on modification of the approved budgetary appropriations for managers of budgetary funds of the second level;

b) approves the list of territorial managers of budgetary funds for preparation of budget statements of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent, budgets of areas and the cities and use as reasons according to the budgetary funds allocated by the Jokargi Kenes of the Republic of Karakalpakstan, Kengashami of People's Deputies of areas and the city of Tashkent, areas and the cities;

c) submits recommendations about preparation of drafts of local budgets to Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and the city of Tashkent.

Article 4. Use of the assignments allocated from the republican budget for managers of budgetary funds of the first level

The assignments allocated from the republican budget to managers of budgetary funds of the first level, established by this Law are used only within 2020 financial years.

The assignments allocated from the republican budget to managers of budgetary funds of the first level, which remained unused until the end of 2020 financial years are not postponed to the following financial year.

Forming of industry development programs, and also adoption of legal and financial liabilities the current year from managers of budgetary funds of the first level is performed only within the amount of the assignments allocated to them from the republican budget.

Article 5. Procedure for review of the assignments allocated from the republican budget for managers of budgetary funds of the first level

The Cabinet of Ministers along with offers on introduction of amendments to this Law represents to Legislative house of Oliy Majlis of the Republic of Uzbekistan (further - Legislative house) materials with reasons for the made changes, and also information on updated macroeconomic forecasts and changes of the tax and budget policy.

Article 6. Modification of the assignments allocated from the republican budget for managers of budgetary funds of the first level

Redistribution of the assignments allocated from the republican budget for the manager of budgetary funds of the first level for benefit of other manager of budgetary funds of the first level is performed in sizes (except as specified, specified in parts two, third and fourth this Article):

10 and more percent - chambers of Oliy Majlis;

less than 10 percent - the Cabinet of Ministers based on the offer of the Ministry of Finance, except as specified, established in part two of this Article.

The following means provided according to this Law as a part of the assignments allocated from the republican budget to the Ministry of Finance are redistributed by the Ministry of Finance by increase in the amount of the assignments allocated from the republican budget for managers of budgetary funds of the first level, and the interbudget transfers to the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent:

funds for the expenses connected with increase in the sizes of the salary, pensions, grants and benefits, rates for separate services, maternity allowances to employees of state-financed organizations;

funds for expenses on social and economic development of regions according to orders of the President of the Republic of Uzbekistan;

the expenses performed at the expense of means of Anti-recessionary fund under the Ministry of Finance of the Republic of Uzbekistan;

subsidies for covering of expenses on the electric power consumed by farms;

funds for payment of the legal aid given by lawyers;

the additional capital investments on designing, construction (reconstruction) and equipment of objects in case of program implementation "Rim kishlak", "Rim waved" and unallotted means of the Investing program of the Republic of Uzbekistan.

Subsidies to the non-state preschool educational organizations included in structure of the assignments allocated from the republican budget to the Ministry of preschool education of the Republic of Uzbekistan are redistributed by the Ministry of Finance of the Republic of Uzbekistan by increase in the sizes of the interbudget transfers to the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent.

In case of reorganization of managers of budgetary funds of the first level of change are not brought in this Law.

It is forbidden to allocate the funds provided on the capital investments on designing, construction (reconstruction) and equipment of objects for covering of current expenses.

Article 7. Modification of budgetary appropriations for managers of budgetary funds of the second level

Redistribution of the budgetary appropriations allocated for one manager of budgetary funds of the second level for benefit of other manager of budgetary funds of the second level is performed within the budgetary appropriations allocated for managers of budgetary funds of the first level in the amount of:

10 and more percent - the Cabinet of Ministers according to the offer of the Ministry of Finance;

less than 10 percent - the Ministry of Finance according to the proposal of the corresponding manager of budgetary funds of the first level.

Article 8. Modification of the assignments allocated for territorial managers of budgetary funds

Redistribution of the assignments allocated for one territorial manager of budgetary funds for benefit of other territorial manager of budgetary funds is performed within the allocated budgetary appropriations in the amount of:

10 and more percent - the Jokargi Kenes of the Republic of Karakalpakstan, Kengashami of People's Deputies of areas and the city of Tashkent, areas and the cities;

less than 10 percent - Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and the city of Tashkent, areas and cities.

Chapter 2. Parameters of the Consolidated budget of the Republic of Uzbekistan

Article 9. Income and expenses of the Consolidated budget of the Republic of Uzbekistan

Take into consideration summary parameters of the Consolidated budget of the Republic of Uzbekistan for 2020 and the budget reference points for 2021-2022 according to appendix No. 1, the developments of the Republic of Uzbekistan prepared on the basis of the forecast of the main macroeconomic indicators for 2020, and target reference points for 2021-2022 according to appendix No. 2.

Article 10. Forecast of the income and expenses of the state trust funds and Fund of reconstruction and developments of the Republic of Uzbekistan

Take into consideration the forecast of the income of the state trust funds and Fund of reconstruction and development of the Republic of Uzbekistan for 2020 and to approve their expenses according to appendix No. 3.

Article 11. Forecast of the income and expenses of the republican budget

For 2020:

take into consideration the forecast of the income of the republican budget according to appendix No. 4;

approve the extreme amount of the assignments allocated from the republican budget to managers of budgetary funds of the first level according to appendix No. 5.

Additional sources and remaining balance of means for the beginning of year of the republican budget, the state trust funds and Fund of reconstruction and development of the Republic of Uzbekistan are used according to decisions of the President of the Republic of Uzbekistan and the Cabinet of Ministers respectively in the amount of, not exceeding 3 percent from their total expenses, with submission to Legislative house of quarterly reports on use of these means. In case of excess of these expenses on 3 and more percent changes are made to this Law.

Part of the means arriving in off-budget funds of state governing bodies, bodies of court and prosecutor's office at the expense of taxes, mandatory fees, duties and penalties can be transferred into the republican budget of the Republic of Uzbekistan on the basis of decisions of the President of the Republic of Uzbekistan and the Cabinet of Ministers of the Republic of Uzbekistan.

Article 12. Forecasts of the income and expenses of the budget of the Republic of Karakalpakstan, local budgets of areas and city of Tashkent

For 2020:

take into consideration forecasts of the income and expenses of the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent according to appendix No. 6.

approve the sizes of the leveling interbudget transfers allocated from the republican budget to local budgets of areas according to appendix No. 7. The sizes of the leveling interbudget transfers are not subject to reduction irrespective of execution of the forecast of the income of local budgets of areas.

Article 13. Rates of separate taxes and payments

Approve for 2020:

rates of the excise tax on excise goods (services) made (rendered) in the Republic of Uzbekistan according to appendix No. 8;

rates of the land tax from legal entities and physical persons according to appendix No. 9;

rates of the land tax levied from plodoovoshchevodchesky agricultural enterprises for the lands occupied with plodoovoshchevodchesky products (vegetables, melon field, fruit, vineyards) according to appendix No. 10;

tax rates for use of water resources according to appendix No. 11;

minimum rates of the rent for the physical persons leasing property according to appendix No. 12;

fixed amounts of income tax for individual entrepreneurs according to appendix No. 13 (at the same time since the beginning of 2020 individual entrepreneurs are granted option of payment procedure of income tax);

limiting rates of local charges according to appendix No. 14;

rates of 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 on the territory and transit across the territory of the Republic of Uzbekistan of vehicles of foreign states according to appendix No. 15.

The rates of customs duty and the excise tax applied in case of commodity importation on the territory of the Republic of Uzbekistan affirm the decision of the President of the Republic of Uzbekistan.

Article 14. Forming of reserve funds of the Cabinet of Ministers, republican budget of the Republic of Karakalpakstan, regional budgets of areas and city budget of the city of Tashkent, budgets of areas and cities

Establish amount of reserve fund of the Cabinet of Ministers for 2020 in the amount of 731 billion sum.

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 2020 are created at a rate of not less than percent 1,5 from total expenses of the relevant budgets.

Means of reserve funds of the Cabinet of Ministers, 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 are allocated for financing urgent and contingencies when forming budgets of the budget system of the Republic of Uzbekistan, and also necessary actions in cases of approach of social and economic instability.

In case of assignment from reserve fund of the Cabinet of Ministers of the Republic of Uzbekistan changes are not brought in this Law.

Article 15. Ensuring stability of the budget system of the Republic of Uzbekistan in 2020

In case of failure to carry out of the forecast of the income of budgets of the budget system of the Republic of Uzbekistan following the results of six months and lack of good causes on their receipt until the end of the current financial year expense reduction is performed in the amount of:

3 and more percent from total expenses of the republican budget - chambers of Oliy Majlis according to the offer of the Cabinet of Ministers;

less than 3 percent from total expenses of the republican budget - based on the decision of the Cabinet of Ministers according to the offer of the Ministry of Finance.

Decisions on expense reduction 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 are accepted respectively by the Jokargi Kenes of the Republic of Karakalpakstan, Kengashami of People's Deputies of areas and the city of Tashkent, areas and the cities.

In case of expense reduction of budgets development of budgetary funds, and also the assumed legal and financial obligations of state-financed organizations and receivers of budgetary funds are taken into consideration.

Article 16. Limiting establishment of amount of external borrowing on behalf of the Republic of Uzbekistan and under guarantee of the Republic of Uzbekistan

Establish for limiting 2020 amount for the total amount of again signed agreements on attraction of external borrowing on behalf of the Republic of Uzbekistan (the Governments of the Republic of Uzbekistan) or under guarantee of the Republic of Uzbekistan in the amount of 5, of 5 billion US dollars, including to 2, 5 billion US dollars on support of the Government budget of the Republic of Uzbekistan and financing of the actions which are not connected with projects implementation.

Article 17. The expenses performed due to external borrowings

Approve limiting amount of development of the external borrowings for 2020 involved on behalf of the Republic of Uzbekistan (the Governments of the Republic of Uzbekistan) or under guarantee of the Republic of Uzbekistan to implementation of the state target programs and settled at the expense of means of the Government budget of the Republic of Uzbekistan in the amount of 1, by 5 billion US dollars.

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