of June 8, 2020 No. PP-4742
About measures for simplification of state regulation of business activity and self-employment
For the purpose of further broad involvement of the population in business activity and creation of additional terms for implementation of legal labor activity:
1. Take into consideration that according to the Tax code of the Republic of Uzbekistan the income received as a result of labor activity of self-employed persons is not included comprehensive income of physical person.
2. Expand since July 1, 2020 the list of types of activity (works, services) in which self-employed persons, according to appendix can be engaged.
3. Implement since July 1, 2020 procedure according to which:
registration of self-employed persons is performed in notifying procedure through special mobile application or personal office of the taxpayer with issue of the matrix bar code (QR code) certifying the registration fact as self-employed with cancellation of procedure for issue of temporary labor certificates;
self-employed persons pay the social tax for 2020 in the amount of at least 50% of the amount of basic settlement size, irrespective of actually worked time as self-employed person whose amount completely goes to the off-budget Pension fund and proceeding from whom the earnings size for calculation of pension according to the procedure, established for individual entrepreneurs is determined;
the requirement according to which has no right to involve self-employed persons hired employees, and also to have the employer remains.
4. Provide to the self-employed persons rendering services (performing works), through the Internet (frilansing), the right:
accept from physical persons and legal entities - nonresidents from abroad payment in foreign currency for the rendered services (the performed works) into accounts in banks of the Republic of Uzbekistan without entering of the relevant information into the Single electronic information system of the foreign trade transactions;
render services (to perform works) to foreign physical persons and legal entities without the conclusion of the contract by acceptance of public offer on the agreement (offer) or exchange of electronic messages or drawing of invoices (invoice), including in electronic form.
5. To the State Tax Committee of the Republic of Uzbekistan till July 1, 2020 to develop and implement mobile application for remote registration of self-employed persons, having provided opportunities:
adoptions of orders and payment for the rendered services (goods);
drawing of electronic invoices when rendering services (sales of goods) to legal entities;
accounting of the income and expenses by means of mobile application on voluntary basis, with use of this information further, in particular for receipt of the credits and (or) application of the tax deductions;
advertizing of goods (works, services) of self-employed persons;
quality evaluations of the provided services (goods) and leaving of responses from consumers.
6. Establish procedure according to which:
the state re-registration of legal entities - subjects of entrepreneurship is not required in case of change of the location (postal address) in case of lack of tax debt in considerable sizes by implementation of notifying procedure;
registration of individual entrepreneurs in bodies of the State Tax Service is made in the place of implementation of business activity in case of their state registration (re-registration);
the certificate on state registration of the individual entrepreneur is granted with display of the photo of the individual entrepreneur on it.
7. Determine that the family companies performing the types of activity provided for self-employed persons numbering participants at least three people pay the receipts tax at the rate lowered by 50% of established.
10. To the Ministry of Finance together with the State Tax Committee of the Republic of Uzbekistan by preparation of the Concept of enhancement of tax policy for 2021 to provide:
establishment of the minimum size of the amount of the social tax paid by self-employed persons;
distribution on hired employees of individual entrepreneurs of procedure for the taxation established for persons performing labor activity on hiring.
11. To provide to national news agency of Uzbekistan and National broadcasting company of Uzbekistan together with the Ministry of Finance and the State Tax Committee extended coverage of essence and content, and also practical value of this resolution.
12. To the State Tax Committee of the Republic of Uzbekistan together with the interested ministries and departments in two-month time 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.
13. To impose control of execution of this resolution on the deputy prime minister of the Republic of Uzbekistan D. A. Kuchkarov.
President of the Republic of Uzbekistan
to the Resolution of the President of the Republic of Uzbekistan of June 8, 2020 No. PP-4742
2. Services to physical persons on supervision and care of children
3. Services to physical persons on supervision and patient care and the aged persons needing permanent care
4. Rendering services to households in housekeeping and accomplishment of homework, including cleaning of premises, cooking
5. Cleaning of rooms, improvement and gardening of the territory of physical person
6. Repair and assembly of furniture of physical persons at home
7. The all-construction simple repair construction works (concrete, painting, plaster works, laying of brick and tile, punched, joiner's, metalwork and other all-construction works) performed for physical persons
8. Small repair and installation of the sanitary equipment of physical persons
9. Intra room (in private buildings - intra brownies) the electric installation work (in the presence of the admission on electrical safety) performed for physical persons
10. Earth and remediation works on Dehkan and personal plots of citizens
11. Agricultural works by request of owners of farms, the organizations occupied with cultivation of cocoons and gren silkworm (care of agricultural plants, silkworm and animals, harvesting of crops, landing of saplings of mulberry and other agricultural works)
12. Works on the device of landscape of seasonal and personal plots of citizens
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