LAW OF THE REPUBLIC OF UZBEKISTAN

of September 14, 2021 No. ZRU-714

About modification and amendments in the Tax code of the Republic of Uzbekistan

Accepted by Legislative house on July 27, 2021

Approved by the Senate on August 27, 2021

Article 1. Bring in the Tax code of the Republic of Uzbekistan approved in the new edition by the Law of the Republic of Uzbekistan of December 30, 2019 No. ZRU-599 (Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2019, appendix 1 to No. 12; 2020, No. 3, Art. 198, No. 10, Art. 593, No. 11, Art. 652, No. 12, Art. of the Art. 690, 691; 2021, No. 1, Art. 6, No. 4, Art. 294, appendix to No. 4), following changes and amendments:

Part one of Article 18 to state 1) in the following edition:

"For separate categories of taxpayers in the territory of the Republic of Uzbekistan the following special tax regimes are set:

1) receipts tax;

2) special procedure for the taxation of agreement parties about the Section of products;

3) special procedure for the taxation of participants of special economic zones and separate categories of taxpayers;

4) special procedure for the taxation of the separate territories of the Republic of Uzbekistan";

Part third of Article 131 to state 2) in the following edition:

"The taxpayer who had obligation on payment of the land tax of the property tax or tax for use of water resources not in the place of registration, within ten days from the date of emergence of this obligation shall address to tax authorities for registration of the taxation objects in the place of their stay according to the procedure, established by the legislation, except as specified when provision of such data in tax authorities is obligation of bodies, organizations and organizations according to parts three and the fifth Article 133 of this Code";

3) in Article 133:

third to state part in the following edition:

"The bodies performing state registration of the rights to real estate shall provide information on the parcel of land located in the corresponding territory and other real estate, their owners (owners) in bodies of the State Tax Service electronically in real time";

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