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The document ceased to be valid since  May 10, 2017 according to Item 1 of the Ministry of Finance of the Republic of Uzbekistan, the State Tax Committee of the Republic of Uzbekistan of 21.04.2017 No. 46, No. 2017-19

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Ministry of Justice

Republic of Uzbekistan

On July 17, 2006 No. 1594

RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN, STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN

of June 20, 2006 No. No. 54, 2006-28

About approval of the Regulations on procedure for application of privileges on the income tax and single tax payment for the legal entities rendering separate types of service

(as amended on 07-07-2015)

According to the Tax code of the Republic of Uzbekistan, article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service", the Resolution of the President of the Republic of Uzbekistan of 17.04.2006 "About measures for acceleration of development of service industry and service in the Republic of Uzbekistan" the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan decide No. PP-325:

1. Approve the enclosed Regulations on procedure for application of privileges on the income tax and single tax payment for the legal entities rendering separate types of service.

2. This resolution becomes effective after ten days from the moment of its state registration in the Ministry of Justice of the Republic of Uzbekistan.

Minister of Finance

R. Azimov

Chairman of the State Tax Committee

B. Parpiyev

Approved by the Resolution of the Ministry of Finance, State Tax Committee of the Republic of Uzbekistan of June 20, 2006 No. 54, No. 2006-28

Regulations on procedure for application of privileges on the income tax and single tax payment for the legal entities rendering separate types of service

This Provision according to resolutions of the President of the Republic of Uzbekistan of April 17, 2006 No. PP-325 "About measures for acceleration of development of service industry and service in the Republic of Uzbekistan in 2006 - 2010" and of May 10, 2012 No. PP-1754 "About the Development program of service industry in the Republic of Uzbekistan in 2012 - 2016" determines procedure for application of privileges by the income tax and single tax payment for the legal entities rendering separate types of service.

I. General provisions

1. According to the resolution of the President of the Republic of Uzbekistan of 17.04.2006 No. PP-325 "About measures for acceleration of development of service industry and service in the Republic of Uzbekistan" since April 1, 2006 for a period of three years for the legal entities rendering separate types of service are provided privileges in the form of exemption of the income tax and single tax payment.

For microfirms and small enterprises the validity of the above-named privileges according to item 4 of the resolution of the President of the Republic of Uzbekistan of May 10, 2012 No. PP-1754 "About the Development program of service industry in the Republic of Uzbekistan in 2012 - 2016" is extended till January 1, 2017.

2. Enter the list of services to which the above-named tax benefits extend:

a) financial and banking services:

services in leasing;

services of professional participants of the insurance market;

auditor services;

services in financial accounting;

services in microcredit;

the services rendered by the organizations of tax consultants;

b) household services:

services in the field of repair of footwear and products from skin;

services in repair of hours;

services in repair and maintenance of household electronic and electric appliances (TVs, audiovideo equipment, computer, printer equipment, refrigerators, conditioners, etc.);

the services of hairdressing salons and beauty shops rendered in the rural zone;

the services in tailoring and repair of clothes rendered in the rural zone;

services of the companies for acceptance of linen in washing organized in the rural massifs which are built up under individual housing construction;

services of the companies of dry cleaning organized in the rural massifs which are built up under individual housing construction;

c) other services:

veterinary services;

services in education, including training in work at the computer;

services of sanatoria, child care improving facilities, child care sports facilities and sections;

social services in care of children, disabled people, aged citizens;

realtor services;

services of the information and resource centers, information and library centers, electronic education;

construction services in construction of individual housing in the rural zone;

services of complexes of roadside infrastructure in the rural zone;

the services in computer programming (including consulting) rendered in the rural zone.

3. The procedure for registration and reflection in financial accounting of the privileges provided to the companies is regulated by paragraph 3 of the Regulations on procedure for registration and reflection in financial accounting of the privileges provided to legal entities on the taxes, customs and obligatory payments in the budget approved by the resolution of the Ministry of Finance, State Tax Committee and State Customs Committee of the Republic of Uzbekistan of February 24, 2005 No. No. 29, 2005-25, 01-02/8-3 (reg. No. 1463 of 02.04.2005 - the Collection of the legislation of the Republic of Uzbekistan, 2005, No. 14, the Art. 105).

4. Action of this provision does not extend on:

the state-financed organizations applying privileges according to the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of September 3, 1999 No. 414 "About enhancement of procedure for financing of state-financed organizations";

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