of October 25, 2021 No. PP-5267
About measures for stable providing the population and industries of economy with the natural and liquefied gas
For the purpose of stable providing the population and industries of economy with the natural and liquefied gas, the prevention of sharp increase in prices for these resources, and also increases in investment appeal of this sphere:
1. Establish since October 1, 2021 rate of the excise tax in the amount of zero percent in case of realization of the natural gas imported by legal entities to the Republic of Uzbekistan.
2. Determine that:
since January 1, 2022 the liquefied gas realized by the manufacturing companies is not assessed with the excise tax;
subjects of entrepreneurship are granted the right to delay (payment by installments) of the tax discharge to value added when importing to the Republic of Uzbekistan of the natural and liquefied gas for a period of up to 120 days without charge of percent and the requirement of ensuring its payment.
3. Take into consideration that:
realization of natural gas, and also the liquefied gas to the population is performed on regulated rates (prices);
in case of realization of natural gas, and also the liquefied gas to the population at the price of low price of acquisition (cost) taxes are estimated proceeding from the price determined by authorized bodies according to the procedure, established by acts of the legislation.
4. To the Ministry of Finance together with the interested ministries and departments till December 1, 2021 to introduce to the Cabinet of Ministers the bill providing modification and amendments in the Tax code proceeding from this resolution.
5. Assign to the Minister of Energy A. S. Sultanov the personal responsibility for the effective organization of execution of this resolution.
Discussion of course of execution of this resolution, implementation of coordination and control of activities of the departments responsible for its execution to assign to the Prime Minister of the Republic of Uzbekistan A. N. Aripov.
President of the Republic of Uzbekistan
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