of August 25, 2021 No. PP-5232
About additional measures for support of spheres of public catering and tourism
For the purpose of additional support of the subjects of entrepreneurship performing activities in spheres of public catering and tourism in the period of koronavirusny pandemic, and also ensuring execution of the questions determined 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 proposals of entrepreneurs and determination of the main directions of the subsequent development of entrepreneurship:
1. Determine that since September 1, 2021:
for a period of up to December 31, 2021 catering establishments are exempted from payment of the land tax from legal entities and the property tax of legal entities;
for a period of up to September 1, 2023 charge and payment of tourist (hotel) collection stop.
2. Grant to catering establishments the right to deferred settlement (payment payment by installments) of the debt on the receipts tax, the income tax, tax for use of water resources, to the land tax from legal entities, to the property tax of legal entities formed as of August 15, 2021 and also penalties and penalty fee on all taxes and fees, during the period from January 1 to July 1, 2022, in equal shares, without collection of percent, with the notification of tax authorities, without the direction of the statement in public authorities on places.
3. Approve the offer of the commercial banks on additional customer support rendering services in the sphere of public catering for the purpose of their financial improvement, by means of use of various instruments of banking services.
4. To the Ministry of Finance to provide to the Cabinet of Ministers the bill providing modification and amendments in the Tax code proceeding from this resolution in a month.
5. 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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