of November 2, 2021 No. PP-5274
About enhancement of mechanisms of delay on tax payment by domestic and foreign investors
For the purpose of further improvement of the investment climate in the republic, creating favorable conditions for domestic and foreign investors, and also ensuring execution of the tasks determined within open dialogue of the President of the Republic of Uzbekistan with entrepreneurs who is carried out on August 20, 2021 on direct studying of problems and proposals of entrepreneurs and determination of the main directions of the subsequent development of entrepreneurship:
1. Provide since January 1, 2022 to subjects of entrepreneurship (except for the companies from shares of the state more than 50 percent, subsoil users and producers of excisable products) the right to delay on tax payment, added on the property tax and the land tax in case of acquisition of right of property right to the parcels of land and (or) buildings and constructions with a total area more than 1 000 square meters, for a period of six months.
At the same time the delayed amount of taxes is determined in the amount of the taxes estimated proceeding from the cost of the parcels of land, buildings and constructions which underwent state registration.
2. Establish procedure according to which within precepts of law, the stipulated in Item 1 this resolution:
the right to delay on tax payment is performed within three months from the date of state registration of property right on the parcels of land, buildings and constructions with the notification of bodies of the State Tax Service and without reclamation of ensuring its payment (pledge);
delay effective period on tax payment is date of the direction of the notification in accordance with the established procedure in bodies of the State Tax Service, and the delayed tax amount is paid within year in equal shares together with the added percent from expiry date of this notification. At the same time percent for use of possibility of change of the due dates for tax payment are charged in the amount of 50 percent of the main rate of the Central bank from the date of delay of taxes;
in case of realization or provision in lease of the parcel of land and (or) buildings and constructions in the period of the term of the tax deferral the amount of taxes estimated during the delay period on the property tax and the land tax is levied in complete size;
to the subjects of entrepreneurship entering into group of taxpayers with the increased risk of violation of the tax legislation, delay on tax payment is not granted.
3. Determine that after delay term on tax payment, provided by this resolution, behind subjects of entrepreneurship the right of the appeal to public authorities on places behind delay or payment by installments on tax payment in accordance with the established procedure remains.
4. To the State Tax Committee and 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.
5. Assign to the chairman of the State Tax Committee Sh. D. Kudbiyev the personal responsibility for the effective organization of execution of this resolution.
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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