of August 24, 2021 No. PP-5231
About enhancement of administration of the value added tax
For the purpose of creation of more favorable conditions to fair taxpayers for execution of the tax liabilities by them, and also considering the offers read within open dialogue of the President of the Republic of Uzbekistan with entrepreneurs who is carried out on August 20, 2021 for direct studying of problems and questions of entrepreneurs, determination of the main directions of the subsequent development of entrepreneurship:
1. Establish since October 1, 2021 procedure for offsetting of the tax amounts on value added which are subject to payment (paid) on actually received goods (services) used for the exported goods regardless of receipt of currency earnings into accounts of the taxpayer in bank of the Republic of Uzbekistan.
2. Determine that:
the stipulated in Item 1 this resolution opportunity extends to the disciplined taxpayers who are providing timely receipt of currency earnings for last year and not having overdue receivables under export contracts;
in case of not receipt of currency earnings or its part of the exporter in commercial banks of the Republic of Uzbekistan within 180 calendar days from the date of release of goods in customs regime of "export" the charged tax amount on value added to offsetting or its corresponding part is excluded from offsetting in accordance with the established procedure.
3. Determine that since January 1, 2022:
the mandatory requirement according to the separate address with the statement to tax authorities for compensation (return) of negative tax amount on value added is cancelled;
the taxpayer in case of submission of tax statements for the corresponding tax period has the right to address for compensation (return) of negative tax amount on value added, having notified on it tax authorities.
To the State Tax Committee (Sh. Kudbiyev) in three-months time to make corresponding changes and additions to the forms of tax statements on the value added tax providing for taxpayers the appeal to tax authorities behind compensation (return) of negative tax amount on value added.
4. To the Ministry of Finance (T. Ishmetov) together with the State Tax Committee (Sh. Kudbiyev), the State Customs Committee (M. Azimov), the Ministry of development of information technologies and communications (Sh. Sadikov) until the end of 2021 to develop procedure of offset of the tax amounts on value added paid in case of commodity import and sales of goods (services) and to implement it according to the procedure of experiment till December 31, 2022.
5. To the Ministry of Finance together with the interested ministries and departments in two-month time to make in the Cabinet of Ministers offers on the changes and amendments in acts of the legislation following from this resolution.
6. National broadcasting company of Uzbekistan, the Agency of information and mass communications together with the interested ministries and departments to organize wide explanation of essence and contents of this resolution, including in mass media and the Internet.
7. To impose control of execution of this resolution on the deputy prime minister of the Republic of Uzbekistan D. A. Kuchkarov.
President of the Republic of Uzbekistan
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