of December 3, 2020 No. UP-6121
About further enhancement of resource taxes and the property tax
For the purpose of further enhancement of the taxation of property and the parcels of land, implementation of modern methods of their assessment and accounting, increase in efficiency of use of land and water resources, the extracted minerals from subsoil, and also further increase in independence of public authorities on places:
1. Agree with the offer of the Cabinet of Ministers on introduction since January 1, 2021 about according to which:
The Jokargi Kenes of the Republic of Karakalpakstan and Kengasha of People's Deputies of areas is established by rates of the land tax for lands of nonagricultural appointment by areas and the cities depending on their economic development on the basis of the rates determined by the Tax code using the lowering and raising coefficients from 0,5 to 2,0;
Kengasha of People's Deputies of areas and the cities have the right to enter the lowering and raising coefficients in the amount of 0,7 to 3,0 to the rates of the land tax for lands of nonagricultural appointment established by the Jokargi Kenes of the Republic of Karakalpakstan and Kengashami of People's Deputies of areas, and on the city of Tashkent - to the rates determined by the Tax code by quarter, the massif, waved, the streets located in their territory.
2. To the Ministry of Finance (T. A. Ishmetov) by preparation of the bill on modification and amendments to provide rates of the land tax by regions of the republic in the Tax code. At the same time for the purpose of non-admission of sharp growth of tax burden in 2021 to determine that:
the amount of the land tax levied from physical persons (except for individual entrepreneurs), shall not exceed tax amount, added in 2020, more than in time 1,3;
the tax amount on property of physical persons estimated based on the cadastral cost determined in 2018 cannot exceed tax amount, added for 2020, more than in time 1,3.
3. Approve the main directions of tax policy developed by the Ministry of Finance regarding enhancement of resource taxes and the property tax in 2021 providing:
unification of procedure for the taxation of lands of agricultural purpose by distribution on Dehkan farms and plodoovoshchevodchesky agricultural enterprises of procedure for calculation of the land tax proceeding from the normative cost of agricultural holdings and coefficients depending on location and the grown-up types of crops, with establishment of rate of the land tax as for lands of agricultural purpose;
exception of subject to taxation by the land tax from legal entities of the parcels of land which are taken away for storage of all types of waste and their utilization;
determination of taxable basis on tax for use of water resources for the legal entities using water in production process for chilling of aggregates (turbines) proceeding from the difference of amounts of the water which is taken away from natural water objects and back dumped in natural water objects in the presence of the corresponding counters of accounting of water;
preserving tax rates for use of water resources at the level of 2020 for the companies of public service, and regarding the amount of water used for watering of farmlands and cultivation (cultivation) of fish including Dehkan farms, - establishment of the single tax rate in the amount of 40 sum for 1 CBM;
introduction of procedure for separate accounting of the amount of water resources used on various purposes for the purpose of calculation of tax for use of water resources;
establishment of procedure for submission by subsoil users to bodies of the State Tax Service of the report on movement of inventories of minerals in electronic form through personal office of the taxpayer, along with submission of annual tax statements on tax for use of natural resources.
To the state committee on geology and mineral resources (B. F. Islamov) on the basis of monitoring of the licenses for mining granted in the territory of the republic to make in the Ministry of Finance offers on establishment of tax rates on them for use of natural resources.
4. Grant to the State Tax Committee the right to attract within the number of staff of regional Tax Administrations up to 3 established posts of surveyors with acquisition of the necessary equipment for control of reliability of the geological and surveying data applied to the actual production (extraction) of minerals and on above-standard losses of mineral.
Give to bodies of the State Tax Service authority to initiate in authorized body and courts question of response or suspension of the license in case of systematic violation by the subsoil user of the tax legislation and (or) non-presentation of the report of movement of inventories of minerals.
5. Reduce since January 1, 2021 the amount of payment by subjects of entrepreneurship SUE Havfsiz daryo from 2 to 0,1 of percent of basic settlement size on the date of the conclusion of the agreement for 1 CBM of the sand-gravel material received as a result of clearing of beds of the rivers, except for the territories of the city of Tashkent and Tashkent region.
To the Ministry of Finance (T. A. Ishmetov) together with the interested departments to review tax rates for use of natural resources on nonmetallic minerals for the purpose of creation of additional terms for development of fields of nonmetallic minerals and ensuring their effective production.
6. To the Ministry of Finance (T. A. Ishmetov) together with the State Tax Committee, the Ministry of Economic Development and reducings poverty, other interested ministries and departments taking into account the best foreign practices to bring till July 1, 2021 in the Cabinet of Ministers of the offer on the taxation of forest, fishing and hunting farms, and also forest parks.
7. Agree with the offer of the Ministry of Finance and State Tax Committee on step-by-step implementation of the mechanism of calculation of the property tax and land tax on the basis of the cadastral cost which is brought closer to market value of real estate objects (the building, constructions and the parcels of land).
Determine that implementation of the mechanism of calculation of the property tax and land tax on the basis of the cadastral cost which is brought closer to market value of real estate objects is carried out in two steps:
at the first stage (2021 - 2023) - on real estate units of dwelling stock (apartments, individual apartment houses, country houses), and also the parcels of land occupied with these objects;
at the second stage (2022 - 2024) - on uninhabited certain real estate units, and also the parcels of land occupied with these objects.
8. To the Cabinet of Ministers (D. A. Kuchkarov), to the Ministry of Finance (T. A. Ishmetov), to the State Tax Committee (Sh. D. Kudbiyev), with attraction in need of foreign experts and payment of their services at the expense of means of the Government budget to provide:
a) attraction of soft credit of the World Bank on upgrade of system of registration of real estate and the inventory;
b) development together with experts of the international financial institutions and entering into the Cabinet of Ministers till April 1, 2021 of "Road map" on further enhancement of the taxation of real estate units, having provided introduction of the real estate tax instead of the property tax and the land tax;
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