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of May 18, 2020 No. UP-5996

About the next measures for support of the population and subjects of entrepreneurship in the period of koronavirusny pandemic

(as amended on 11-03-2021)

For the purpose of stimulation of economic growth and investment activity, recovery of rates of production, employment increase, increase in the income of the population and support of subjects of entrepreneurship in the period of koronavirusny pandemic:

1. Exempt for the period from June 1 to September 1, 2020 from the tax discharge on property and the land tax:

small business entities;

the markets and malls, movie theaters, catering establishments, the companies of public transport, sports institutions, and also the legal entities performing activities for transportation of passengers, rendering household services, provision of the room in lease including for holding banquets;

Determine that in 2020 the payment due date of the land tax for lands of agricultural purpose is postponed it is postponed since September 1 for December 1, 2020, and the privileges provided by this Item do not extend to them.

2. Provide additional state support to small business entities in the form of write-off of the amounts:

the property tax and the land tax which are subject to payment for April and May, 2020 on which interest-free delay (payment by installments) according to presidential decrees of the Republic of Uzbekistan of March 19, 2020 is granted to No. UP-5969 and of April 3, 2020 No. UP-5978;

penalty fee and penalties on the land tax and the property tax, as of May 15, 2020, formed since January 1, 2020.

3. Take into consideration that subjects of entrepreneurship are granted the right to delay on the tax discharge on value added in case of commodity import (works, services) for up to 120 days.

Provide to the microfirms and small enterprises performing foreign economic activity at least one year about day of the appeal to customs authorities, the right to application of delay on customs duty payment and the excise tax, consumer goods levied in case of commodity importation, except for for up to July 1, 2020 with the subsequent payment of the delayed amount equal shares within 120 days.

4. Determine that during the period from May 1 to July 1, 2020 for microfirms and small enterprises, except for producers of excisable products, the state companies, legal entities from shares of the state in authorized fund (authorized capital) in the amount of 50 and more percent, the rate of the social tax decreases from 12 to 1 percent.

5. Suspend collection of the tax debt which is available for microfirms and small enterprises as of May 15, 2020, to penalty fee and accrued fines for violation of the tax legislation till September 1, 2020.

To bodies of the State Tax Service to make withdrawal of collection orders on write-off and money transfer from bank accounts of microfirms and small enterprises as of May 15, 2020.

Provide to microfirms and small enterprises the right to withdraw payment orders, unexecuted as of May 15, 2020, on execution of the tax liabilities.

6. Ceased to be valid according to the Presidential decree of the Republic of Uzbekistan of 11.03.2021 No. UP-6186

7. Increase since June 1, 2020 in addition by 10 percent the number of receivers of benefits to families with children aged up to 14 years, on child care before achievement of age by it of two years and financial support.

8. Enter additional measures of the state support of entrepreneurship in the form of provision of support of business activity by the State fund (further - Fund) compensations on covered interest expenses:

on the investment loans issued to subjects of entrepreneurship in national currency with the interest rate which is not exceeding 1, the 75-fold size of the main rate of the Central bank in the first year of action of the loan agreement taking into account requirements of the Regulations on Fonda;

on the credits to the amount to 500 million sum issued till October 1, 2020 to subjects of entrepreneurship in national currency on replenishment of current assets in the amount of 10 percent points on effective period of the loan agreement taking into account requirements of the Regulations on Fonda.

9. To the Comissioner for the President of the Republic of Uzbekistan on protection of the rights and legitimate interests of subjects of entrepreneurship to establish monitoring of completeness and timeliness of application of the privileges and measures of the state support provided in the period of koronavirusny pandemic with introduction of offers on application of measures of responsibility for violation of the legislation.

10. To the Ministry of Finance of the Republic of Uzbekistan to allocate subsidies at the expense of means of Anti-recessionary fund under the Ministry of Finance to the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent, and also the off-budget Pension fund (as necessary) in connection with the loss of income on the provided tax benefits and increase in number of receivers of social benefits.

11. To impose control of execution of this Decree on the Prime Minister of the Republic of Uzbekistan A. N. Aripov.

President of the Republic of Uzbekistan

Sh. Mirziyoev

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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