of September 14, 2021 No. PP-5243
About measures for further support of participants of special economic zones
For the purpose of strengthening of protection of the rights and interests of investors, and also ensuring execution of the tasks determined within the open dialogue of the President of the Republic of Uzbekistan with entrepreneurs which is carried out on August 20, 2021 by direct studying of problems and proposals of entrepreneurs and determination of the main directions of the subsequent development of entrepreneurship:
1. Determine that:
in connection with cancellation since January 1, 2020 of privileges on the income tax of participants of special economic zones unused part of these tax benefits will be completely applied to participants of the special economic zones included in the register of participants of special economic zones as of October 1, 2020 for a period of 3 up to 10 years from the moment of their inclusion in the register, proceeding from the volume of investment brought by them;
participants of special economic zones since September 15, 2021 are granted the right to deferred settlement (payment payment by installments) of the value added tax and customs duty in case of production and import of component parts, raw materials and materials for own needs for a period of up to 120 days without charge and reclamation of ensuring interest payment on them.
2. It is strict to Ministry of Finance and State Tax Committee to observe procedure for compensation to participants of special economic zones of the amount of exceeding on the value added tax within seven days.
At the same time in identification cases by results of cameral tax audit of groundlessness of compensated tax amount on value added this amount is collected in accordance with the established procedure.
3. To the ministry of investments and foreign trade together with the Ministry of Economic Development and reducings poverty and the Ministry of Finance to bring in the Cabinet of Ministers:
in two-month time - the bill providing privileges on the income tax to participants of special economic zones proceeding from the volume of investment brought by them;
till July 1, 2022 - the offer on further enhancement of activities of special economic zones, their tasks and the expected results, and also with determination of places of their placement, proceeding from the international experience.
4. To impose control of execution of this resolution on the deputy prime minister of the Republic of Uzbekistan S. U. Umurzakov.
President of the Republic of Uzbekistan
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