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PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of June 19, 2020 No. UP-6011

About cancellation of separate tax and customs privileges

According to the Tax code of the Republic of Uzbekistan and the Presidential decree of the Republic of Uzbekistan of June 27, 2019 No. UP-5755 "About Measures for Further Streamlining of Provision of Tax and Customs Privileges":

1. Determine that:

the privileges provided by acts of the tax legislation on taxes do not extend to the social tax if in them release from this tax is directly not specified;

privileges on the value added tax on acquired works (services) from legal nonresident persons of the Republic of Uzbekistan, do not extend to works (services) provided by the legal nonresident persons performing activities in the Republic of Uzbekistan through permanent organizations.

2. Make changes and additions to some acts of the President of the Republic of Uzbekistan and the Government of the Republic of Uzbekistan according to appendix No. 1.

3. Recognize invalid some acts of the President of the Republic of Uzbekistan according to appendix No. 2.

4. Determine that:

this Decree becomes effective since October 1, 2020;

Items 1, of 6, of the 7 and 10 appendix No. 2 to this Decree become effective since January 1, 2021;

the item 4 of appendix No. 1 to this Decree becomes effective since January 1, 2022.

5. 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

Appendix No. 1

to the Presidential decree of the Republic of Uzbekistan of June 19, 2020 No. UP-6011

Changes and additions made to some acts of the President of the Republic of Uzbekistan and the Government of the Republic of Uzbekistan

1. In the Presidential decree of the Republic of Uzbekistan of April 28, 2000 No. UP-2598 "About Measures for Attraction of Direct Foreign Investments in Exploration and Production of Oil and Gas":

state item 4 in the following edition:

"4. Exempt the foreign companies which are carrying out search and prospecting works on oil and gas, and also the foreign contract and subcontract organizations attracted by them from payment:

the income tax (except for drawn interest from the means placed in commercial banks), the property tax from legal entities, the land tax from legal entities, tax for use of water resources, for conducting exploration works;

customs payments (except the value added tax and charges for customs clearance) when importing the equipment, material resources and services necessary for carrying out the search, prospecting and other accompanying works";

recognize Items 5 and 7 invalid.

2. In the Presidential decree of the Republic of Uzbekistan of April 11, 2005 No. UP-3594 "About Additional Measures for Stimulation of Attraction of Direct Private Foreign Investments":

state Items 1 and 2 in the following edition:

"1. To the companies created with attraction of direct foreign investments and specializing in production (rendering services) in economy industries according to the list according to appendix features of application of privileges on separate taxes according to the procedure, established by the Tax code of the Republic of Uzbekistan are provided, in case of amount of direct private foreign investments:

from 300 thousand dollars of the USA to 3 million US dollars - for a period of 3 years;

over 3 million US dollars to 10 million US dollars - for a period of 5 years;

over 10 million US dollars - for a period of 7 years.

2. Determine that the privileges on separate taxes established by the Tax code of the Republic of Uzbekistan, specified in Item 1 of this Decree are applied in case of placement of the specified companies in all cities and rural settlements of the republic, except for Tashkent and the Tashkent region. This territorial restriction does not extend to the companies performing activities in the sphere of tourism and the address with waste";

Items 4, of 6, 7 and 8 to recognize invalid.

3. In the Presidential decree of the Republic of Uzbekistan of October 26, 2016 No. UP-4853 "About Additional Measures for Activization and Expansion of Activities of Free Economic Zones":

state Item 3 in the following edition:

"3. To participants of special economic zones features of application of privileges on separate taxes, and also customs payments according to the procedure, established by the Tax code of the Republic of Uzbekistan and the Law of the Republic of Uzbekistan "About special economic zones" are provided;

the fifth item 4 to state the paragraph in the following edition:

"from 10 million US dollars and above - for a period of 10 years";

declare Item 5 invalid.

4. To state Item 10 of the Presidential decree of the Republic of Uzbekistan of June 5, 2017 to No. UP-5068 "About Creation of Innovative Science and Technology Park in Yashnabadsky District of the City of Tashkent" in the following edition:

"10. Exempt directorate and residents of science and technology park Yashnabad on implementable innovative projects for the entire period of functioning of science and technology park Yashnabad from payment:

the land tax and the property tax from legal entities;

customs payments (except the value added tax and customs fees) for the equipment, raw materials, materials, reactants, components and construction materials which are not made in the Republic of Uzbekistan, delivered for own production needs within implementation of innovative projects according to the lists approved in accordance with the established procedure".

5. In the Presidential decree of the Republic of Uzbekistan of December 14, 2017 No. UP-5285 "About Measures for the Accelerated Development of the Textile and Sewing and Knitted Industry":

a) in Item 9:

"-members of Uztekstilprom Association to exclude from paragraph one of the word;

to add paragraph two after the word "except" with words "the value added tax and";

b) declare Item 10 invalid.

6. The subitem "v" of Item 8 of the Presidential decree of the Republic of Uzbekistan of February 3, 2018 to state No. UP-5326 "About Additional Organizational Measures for Creating Favorable Conditions for Development of Tourist Capacity of the Republic of Uzbekistan" in the following edition:

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