of December 25, 2020 No. ZRU-657
About the Government budget of the Republic of Uzbekistan for 2021
Accepted by Legislative house on December 1, 2020
Approved by the Senate on December 18, 2020
The purpose of this Law is relations management, connected with forming and execution of the Consolidated budget of the Republic of Uzbekistan for 2021.
The assignments allocated according to this Law from the republican budget of the Republic of Uzbekistan (further - the republican budget) to managers of budgetary funds of the first level, are used only within 2021 financial years and not postponed to the following financial year.
Managers of budgetary funds of the first level in coordination with the Cabinet of Ministers of the Republic of Uzbekistan (further - the Cabinet of Ministers) have the right to redistribute the funds allocated for implementation of state programs of development (further - development programs) as a part of the current expenses, from one development program on other development program.
The service of internal audit of the ministries and departments analyzes results of efficiency of appropriate programs of development and to the 20th following reporting quarter submits reports on analysis results in the Ministry of Finance of the Republic of Uzbekistan.
For the purpose of the ensuring timely execution of decisions of Oliy Majlis of the Republic of Uzbekistan, the President of the Republic of Uzbekistan, the Cabinet of Ministers providing first-priority measures for mitigation of negative impact of pandemic of coronavirus and the global crisis phenomena on economy industry, the Cabinet of Ministers according to the procedure of exception has the right to redistribute the funds allocated from the republican budget for one manager of budgetary funds of the first level for the capital investments, designing, construction (reconstruction) and equipment of objects (on program implementation of development of social and production infrastructure of the Republic of Uzbekistan), for benefit of other manager of budgetary funds of the first level for expenditure on these purposes regardless of the sizes specified in Article 145 of the Budget code of the Republic of Uzbekistan.
Take into consideration summary parameters of the Consolidated budget of the Republic of Uzbekistan for 2021 and the budget reference points for 2022-2023 according to appendix No. 1, forecasts of the main macroeconomic indicators of development of the Republic of Uzbekistan for 2021 and target reference points for 2022-2023 forming the basis by their preparation according to appendix No. 2.
Take into consideration the forecast of the income of the state trust funds and Fund of reconstruction and development of the Republic of Uzbekistan for 2021 and to approve their expenses according to appendix No. 3.
Take into consideration the forecast of the income of the republican budget for 2021 according to appendix No. 4.
Approve the extreme amount of the assignments allocated from the republican budget to managers of budgetary funds of the first level for 2021 according to appendix No. 5.
Part of the means arriving in off-budget funds of state governing bodies, bodies of court and prosecutor's office at the expense of taxes, the state fees, charges and non-tax payments, administrative penalties and financial sanctions can be transferred into the republican budget based on decisions of the President of the Republic of Uzbekistan and the Cabinet of Ministers.
Take into consideration forecasts of the income and expenses of the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent for 2021 according to appendix No. 6.
Approve the sizes of the leveling interbudget transfers allocated from the republican budget in the republican budget of the Republic of Karakalpakstan and regional budgets of areas for 2021 according to appendix No. 7.
Reduction of the sizes of the leveling interbudget transfers provided by this Law irrespective of execution of the forecast of budget receipts of the Republic of Karakalpakstan and local budgets of areas is not allowed.
Approve for 2021:
the minimum rates of the rent established for the physical persons leasing property according to appendix No. 8 (for the purpose of the taxation);
limiting rates of charge for the right of retail trade by separate types of goods according to appendix No. 9;
rates of motor transportation charges according to appendix No. 10.
The rates of customs duties applied in case of commodity importation on the territory of the Republic of Uzbekistan affirm the decision of the President of the Republic of Uzbekistan.
Establish amount of reserve fund of the Cabinet of Ministers for 2021 in the amount of 903,4 of one billion sum.
Reserve funds of the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent, budgets of areas and cities for 2021 are created in the amount of at least 1,0 of percent from the approved total expenses of the relevant budgets.
In case of increase in the sizes of the interbudget transfers from the higher budget in case of execution of the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent, budgets of areas and cities the established sizes of reserve funds of the relevant budgets are not reviewed.
In case of assignment from reserve fund of the Cabinet of Ministers of change are not brought in this Law.
In cases of failure to carry out of the forecast of the income of budgets of the budget system of the Republic of Uzbekistan following the results of execution in six months and lack of good causes for their receipt until the end of the current financial year expense reduction is performed in the amount of:
3 and more percent from total expenses of the republican budget - chambers of Oliy Majlis of the Republic of Uzbekistan according to the offer of the Cabinet of Ministers;
less than 3 percent from total expenses of the republican budget - based on the decision of the Cabinet of Ministers according to the offer of the Ministry of Finance of the Republic of Uzbekistan.
Decisions on expense reduction of the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent, budgets of areas and cities are accepted respectively by the Jokargi Kenes of the Republic of Karakalpakstan, Kengashami of People's Deputies of areas and the city of Tashkent, areas and the cities.
In case of expense reduction of budgets development of budgetary funds, and also the assumed legal and financial obligations of state-financed organizations and receivers of budgetary funds are taken into consideration.
The amount of the public debt attracted on behalf of the Republic of Uzbekistan and under guarantee of the Republic of Uzbekistan shall not exceed 60 percent in relation to annual forecast figure of gross domestic product.
Establish for 2021 net limiting volume of again signed agreements on attraction of internal and external borrowings on behalf of the Republic of Uzbekistan (the government of the Republic of Uzbekistan) and under guarantee of the Republic of Uzbekistan for total amount in the amount of 5, of 5 billion US dollars, including 2, 2 billion US dollars on financing of central government budget deficit of the Republic of Uzbekistan (including government securities - 5 trillion sum), on financing of investment projects - 3, 3 billion US dollars.
Since 2021 expenses on the funds allocated for the social and infrastructure projects performed at the expense of the loans (loans) attracted on behalf of the Republic of Uzbekistan or under guarantee of the Republic of Uzbekistan, settled from the Government budget of the Republic of Uzbekistan are reflected in expenses of the Consolidated budget of the Republic of Uzbekistan.
Establish the extreme extent of deficit of the Consolidated budget of the Republic of Uzbekistan for 2021 in the amount of percent 6,5 from gross domestic product.
The following types of tax are in full enlisted in budgets of areas and cities:
property tax of physical persons;
the land tax from physical persons;
the tax on the income paid by physical persons based on the declaration on the annual earnings gained from property leasing, and also paid by individual entrepreneurs;
tax for use of water resources, except for the tax paid by power plants;
tax for use of natural resources on construction materials.
The following is in full enlisted in the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent:
property tax of legal entities;
the land tax from legal entities;
the tax for use of water resources paid by power plants;
the excise tax in case of realization to final consumers of gasoline, diesel fuel and gas;
receipts tax;
the state fees (except patent fees and the state fees for issue of licenses) in the sizes established by the legislation;
the penalties collected in the Government budget of the Republic of Uzbekistan in the sizes established by the legislation;
charges for the right of retail trade by separate types of goods;
other charges collected in the Government budget of the Republic of Uzbekistan (except the charges levied by customs authorities and utilization collection for wheel vehicles, self-propelled machines and trail cars to them) in the sizes established by the legislation;
charges for acquisition and (or) temporary import on the territory of the Republic of Uzbekistan of vehicles;
receipts from realization of the property turned into the income of the state, dividends (income) and assignments on share of public authorities on places in the sizes established by the legislation;
income from placement, provision in use (lease) and sales of the state assets according to the established standard rates;
revenues on the excise tax to mobile services and alcoholic products, including beer, according to share of population size of the Republic of Karakalpakstan, areas and the city of Tashkent in republic population size as of July 1, 2020 respectively.
Taxes in the following shares are enlisted in the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent:
in the Navoiy region - 62 percent, in the Tashkent region - 45 percent, in the city of Tashkent - 5 percent, in the Republic of Karakalpakstan and other areas - 100 percent from receipts of income tax (except the income tax paid by physical persons based on the declaration on the annual earnings gained from property leasing, belonging to physical persons, and also paid by individual entrepreneurs);
in the Tashkent region - 45 percent, in the city of Tashkent - 5 percent, in the Republic of Karakalpakstan and other areas - 100 percent from receipts of the income tax (except the income tax paid by large taxpayers according to the list approved by the decision of the President of the Republic of Uzbekistan, the nonresidents of the Republic of Uzbekistan performing activities in the Republic of Uzbekistan through permanent organization and also from the income of the nonresidents withheld at payment source).
The Jokargi Kenes of the Republic of Karakalpakstan, Kengasha of People's Deputies of areas, the city of Tashkent has the right:
distribute the taxes and other income types (including the income specified in parts one and the second this Article) deducted in local budgets of appropriate level, and the interbudget transfers;
transfer part of means, the forecasts gained from overfulfillment of income, to budgets of areas and cities to program implementation of social and economic development of the territory.
Kengasha the raising coefficients to minimum rates of the rent and the fixed amount of income tax for individual entrepreneurs in the separate territories of the areas and cities specializing in mass rest and (or) tourism to the sizes established for the city of Tashkent have the right to enter People's Deputies of areas and the cities.
If the legislation does not provide income distribution, enlisted in local budgets, then this income type is enlisted in the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent.
The state companies and legal entities from shares of the state in the authorized capital in the amount of 50 percent and more following the results of 2020 till July 1, 2021 charge assignments in the amount of at least 50 percent from net profit in the Government budget of the Republic of Uzbekistan and dividends on the state share and transfer into budgets of appropriate level no later than September 1, 2021.
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