of July 20, 2020 No. UP-6029
About additional measures of support of the population, subjects of entrepreneurship, the sphere of public catering, trade and services for decrease in negative impact of koronavirusny pandemic
For the purpose of additional support of the population and subjects of entrepreneurship, especially in the field of public catering, trade and services, in the period of koronavirusny pandemic, maintenance of their income, their accelerated recovery in process of improvement of sanitary and epidemiologic situation, and also jobs preservation:
1. Determine that:
a) during the period from July 1, 2020 to December 31, 2020:
are exempted from the tax discharge from turnover of catering establishment and the company, specializing in provision of rooms in lease;
physical persons are exempted from the tax discharge on income gained from provision of real estate in lease;
the procedure for application for the purpose of the taxation of minimum rates of the rent for the physical persons leasing property (rooms and road transport) stops;
lessors are recommended to review in 2020 the amount of the rent for the purpose of its decrease, including taking into account the provided tax benefits;
b) during the period from April 1, 2020 to December 31, 2020 catering establishments are exempted from payment of collection for the right of implementation of retail trade by alcoholic products;
c) action of privilege for decrease in the amount of assignment of wholesale companies by alcoholic products from 5 to 3 percent, the Republic of Uzbekistan established by the Presidential decree of March 19, 2020 No. UP-5969 "About First-priority Measures for Mitigation of Negative Impact on Industries of Economy of Koronavirusny Pandemic and the Global Crisis Phenomena" is prolonged till December 31, 2020;
d) catering establishments are granted the right to sell alcoholic products with their delivery.
2. Increase since limiting July 1, 2020 the annual average number of workers for catering establishments from 25 to 50 people for reference them to category of small enterprises, with distribution of privileges for them and the preferences provided to small business entities.
3. Enter procedure according to which till July 1, 2021 catering establishments in process of removal of quarantine restrictions have the right gratuitously to place on the adjacent free parcels of land and to equip easy designs for servicing with food of consumers by the notification of khokimiyats of areas (cities) taking into account observance of the temporary requirements for their placement, arrangement and operation established by the Cabinet of Ministers of the Republic of Uzbekistan.
4. Determine that during the period till July 1, 2021 subjects of entrepreneurship in process of removal of quarantine restrictions are granted the right to perform trade by means of mobile shops, autoshops, trailers, truck tanks and fudtrak by the notification of bodies of the State Tax Service with indication of terms, goods and places of trade which are not prohibited for the parking of the vehicle without the conclusion of the agreement with executive bodies on places.
To provide to the State Tax Committee of the Republic of Uzbekistan on a grant basis adoption of electronic notifications on the beginning of exit trade through the official site and mobile applications.
5. To the Cabinet of Ministers of the Republic of Uzbekistan:
in two-day time to approve temporary requirements for placement, arrangement and operation of easy designs for servicing by food or rest of consumers under catering establishments;
till January 1, 2021 proceeding from the international experience to approve operating procedure of seasonal cafes under catering establishments, and also implementation of exit trade.
6. Determine that in 2020 in the cases determined by the State Tax Committee of the Republic of Uzbekistan the penalty for non-presentation in the time of tax statements established by the tax legislation is not imposed if of fixed term of submission of tax statements there passed no more than five days.
7. Extend action of the tax benefits and preferences established by the Presidential decree of the Republic of Uzbekistan 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" till December 31, 2020:
a) on exemption of the property tax and the land tax for:
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;
b) on decrease in rate of the social tax from 12 to 1 percent 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;
c) on the provided microfirms and small enterprises performing foreign economic activity at least one year about day of the appeal to customs authorities, delay on customs duty payment and the excise tax, consumer goods levied in case of commodity importation, except for with the subsequent payment of the delayed amount equal shares within 120 days;
d) on suspension of collection of the tax debt which is available for microfirms and small enterprises as of May 15, 2020, penalty fee and accrued fines for violation of the tax legislation.
Determine that application of the lowered rate of the social tax is performed by catering establishments irrespective of the number of workers.
8. To authorized bodies to extend the validity of qualification certificates of auditors, realtors, appraisers, the actuaries managing drugstores and their branches, employees of tourism organizations and guides (guides), teachers of the foreign languages expiring since March 1, 2020 before date of another qualification examination.
9. Extend till December 31, 2020 action of privileges on the income tax, the value added tax, the receipts tax and income tax regarding voluntary conveyance (receipt of free aid) to Charity public foundation of Uzbekistan of Makhall, Sakhovat Va Koumac Fund, Public fund "Uzbekiston Mekhr-shafkat Va Salomatlik", including their departments in the Republic of Karakalpakstan, areas, the city of Tashkent, areas and the cities.
Take into consideration that benefits to families with children aged up to 14 years, and also benefits to mothers on child care before achievement of age of two years do not join in comprehensive income in case of calculation of income tax.
10. 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
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