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RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of February 10, 2020 No. 76

About approval of the Regulations on procedure for provision of delay on the tax discharge on value added for taxpayers on value added in case of commodity import (works, services)

In pursuance of the Presidential decree of the Republic of Uzbekistan of June 27, 2019 the No. UP-5755 "About Measures for Further Streamlining of Provision of Tax and Customs Privileges" DECIDES: Cabinet of Ministers

1. Take into consideration that according to 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" within cancellation of earlier provided privileges to the business entities who are taxpayers on value added instead of privilege on the value added tax in case of commodity importation, and also when importing works (services), establishes use of procedures for granting of delay on the tax discharge on value added for up to 120 days.

2. Approve Regulations on procedure for provision of delay on the tax discharge on value added for taxpayers on value added in case of commodity import (works, services) according to appendix.

3. To the State Customs Committee and State Tax Committee of the Republic of Uzbekistan:

together with the Ministry of development of information technologies and communications till October 1, 2020 to provide automation of process of provision of delay on the tax discharge on value added for taxpayers on value added in case of commodity import (works, services);

together with the interested ministries and departments to bring the regulatory legal acts adopted by them into accord with this resolution in a month.

4. To impose control of execution of this resolution on the deputy prime minister of the Republic of Uzbekistan - the Minister of Finance Kuchkarov Zh. A., chairman of the State Customs Committee of the Republic of Uzbekistan Azimov M. B. and chairman of the State Tax Committee of the Republic of Uzbekistan Musayev B. A.

Prime Minister of the Republic of Uzbekistan

A. Aripov

 

Appendix

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of February 10, 2020 No. 76

Regulations on procedure for provision of delay on the tax discharge on value added for taxpayers on value added in case of commodity import (works, services)

Chapter 1. General provisions

1. This Provision determines procedure for provision of delay by the tax discharge on value added (up to 120 days) for taxpayers on value added (further - the VAT) in case of commodity import (works, services).

2. Requirements of this provision are applied to the legal entities and individual entrepreneurs registered in bodies of the State Tax Service as the payer of the VAT (further - taxpayers).

3. The register of taxpayers, including the taxpayers staying on the registry of Interregional state tax authorities on large taxpayers of the State Tax Committee of the Republic of Uzbekistan (further - Inspectorate for large taxpayers), is posted on the official website of the State Tax Committee of the Republic of Uzbekistan.

4. In case of commodity import delay on payment of the VAT is granted to taxpayers by bodies of the State Customs Service with observance of requirements of this provision.

5. In case of the obligation on payment of the VAT in case of acquisition of works (services) at nonresidents of the Republic of Uzbekistan delay on payment of the VAT is granted by bodies of the State Tax Service with observance of requirements of this provision.

6. In case of commodity import the VAT amount is determined according to the customs legislation, and in case of acquisition of works (services) at nonresidents of the Republic of Uzbekistan - according to the tax legislation.

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