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LAW OF THE REPUBLIC OF UZBEKISTAN

of December 30, 2021 No. ZRU-742

About the government budget of the Republic of Uzbekistan for 2022

Accepted by Legislative house on November 26, 2021

Approved by the Senate on December 15, 2021

Chapter 1. General provisions

Article 1. Purpose of this Law

The purpose of this Law is relations management, connected with forming and execution of the Consolidated budget of the Republic of Uzbekistan for 2022.

Article 2. Use of the assignments allocated from the republican budget of the Republic of Uzbekistan for managers of budgetary funds of the first level

The assignments allocated according to this Law from the republican budget of the Republic of Uzbekistan (further - the republican budget) to managers of budgetary funds of the first level, are used only within 2022 financial years and not postponed to the following financial year.

Managers of budgetary funds of the first level in coordination with the Cabinet of Ministers of the Republic of Uzbekistan (further - the Cabinet of Ministers) have the right to redistribute the funds allocated for implementation of state programs of development (further - development programs) as a part of the current expenses, from one development program on other development program.

Managers of budgetary funds of the first level have the right to direct up to 10 limiting percent of the assignments allocated from the republican budget based on the resolution of the Cabinet of Ministers to the subordinated organizations financed from the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent.

The service of internal audit of the ministries and departments analyzes results of efficiency of appropriate programs of development and to the 20th following reporting quarter submits reports on analysis results in the Ministry of Finance of the Republic of Uzbekistan.

For the purpose of support of financing of socially important national state programs, and also projects on forming of production and non-productive infrastructure the established sizes of the grant means (except for the grant funds allocated with conditions (opportunities) of independent determination of the sizes and industries by the government of the Republic of Uzbekistan) allocated from foreign sources (foreign states, the international organizations, the international financial and economic institutions, the foreign government financial organizations) to managers of budgetary funds of the first level increase without modification to this Law.

Chapter 2. Parameters of the Consolidated budget of the Republic of Uzbekistan

Article 3. Income and expenses of the Consolidated budget of the Republic of Uzbekistan

Take into consideration summary parameters of the Consolidated budget of the Republic of Uzbekistan for 2022 and the budget reference points for 2023-2024 according to appendix No. 1, forecasts of the main macroeconomic indicators of development of the Republic of Uzbekistan for 2022 and target reference points for 2023-2024 forming the basis by their preparation according to appendix No. 2.

Article 4. Forecast of the income and expenses of the state trust funds and Fund of reconstruction and developments of the Republic of Uzbekistan

Take into consideration the forecast of the income of the state trust funds and Fund of reconstruction and development of the Republic of Uzbekistan for 2022 and to approve their expenses according to appendix No. 3.

Article 5. Forecast of the income and expenses of the republican budget

Take into consideration the forecast of the income of the republican budget for 2022 according to appendix No. 4.

Approve the extreme amount of the assignments allocated from the republican budget to managers of budgetary funds of the first level for 2022 according to appendix No. 5.

Part of the means arriving in off-budget funds of state governing bodies, bodies of court and prosecutor's office at the expense of taxes, the state fees, charges and non-tax payments, administrative penalties and financial sanctions can be transferred into the republican budget based on decisions of the President of the Republic of Uzbekistan and the Cabinet of Ministers.

Article 6. Forecasts of the income and expenses of the budget of the Republic of Karakalpakstan, local budgets of areas and city of Tashkent

Take into consideration forecasts of the income and expenses of the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent for 2022 according to appendix No. 6.

Approve the sizes of the leveling interbudget transfers allocated from the republican budget in the republican budget of the Republic of Karakalpakstan and regional budgets of areas for 2022 according to appendix No. 7.

Reduction of the sizes of the leveling interbudget transfers provided by this Law irrespective of execution of the forecast of budget receipts of the Republic of Karakalpakstan and local budgets of areas is not allowed.

Article 7. Rates of separate payments

Approve for 2022:

the minimum rates of the rent established for the physical persons leasing property according to appendix No. 8 (for the purpose of the taxation);

limiting rates of charges for the right of retail trade by separate types of goods according to appendix No. 9;

rates of motor transportation charges according to appendix No. 10.

The rates of customs duties applied in case of commodity importation on the territory of the Republic of Uzbekistan affirm the decision of the President of the Republic of Uzbekistan.

Article 8. Forming of reserve funds of the Cabinet of Ministers, republican budget of the Republic of Karakalpakstan, regional budgets of areas and city budget of the city of Tashkent, budgets of areas and cities

Establish amount of reserve fund of the Cabinet of Ministers for 2022 in the amount of 708,9 of one billion sum.

Reserve funds of the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent, budgets of areas and cities for 2022 are created in the amount of at least 1,0 of percent from the approved total expenses of the relevant budgets.

In case of increase in the sizes of the interbudget transfers from the higher budget in case of execution of the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent, budgets of areas and cities the established sizes of reserve funds of the relevant budgets are not reviewed.

In case of assignment from reserve fund of the Cabinet of Ministers of change are not brought in this Law.

Article 9. Ensuring stability of the budget system of the Republic of Uzbekistan in 2022

In cases of failure to carry out of the forecast of the income of budgets of the budget system of the Republic of Uzbekistan following the results of execution in six months and lack of good causes for their receipt until the end of the current financial year expense reduction is performed in the amount of:

3 and more percent from total expenses of the republican budget - chambers of Oliy Majlis of the Republic of Uzbekistan according to the offer of the Cabinet of Ministers;

less than 3 percent from total expenses of the republican budget - based on the decision of the Cabinet of Ministers according to the offer of the Ministry of Finance of the Republic of Uzbekistan.

Decisions on expense reduction of the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent, budgets of areas and cities are accepted respectively by the Jokargi Kenes of the Republic of Karakalpakstan, Kengashami of People's Deputies of areas and the city of Tashkent, areas and the cities.

In case of expense reduction of budgets development of budgetary funds, and also the assumed legal and financial obligations of state-financed organizations and receivers of budgetary funds are taken into consideration. At the same time the salary reduction and the payments equated to it is performed according to Article 120 of the Budget code of the Republic of Uzbekistan.

Article 10. Limiting establishment of amount of the public debt attracted on behalf of the Republic of Uzbekistan and under guarantee of the Republic of Uzbekistan

The amount of the public debt attracted on behalf of the Republic of Uzbekistan and under guarantee of the Republic of Uzbekistan shall not exceed 60 percent in relation to annual forecast figure of gross domestic product.

Establish for limiting 2022 amount of again signed annual agreements on attraction of external borrowings on behalf of the Republic of Uzbekistan (the government of the Republic of Uzbekistan) and under guarantee of the Republic of Uzbekistan in the amount of 4, of 5 billion US dollars, from them 2, 5 billion US dollars - on support of the Government budget of the Republic of Uzbekistan, including on financing of central government budget deficit of the Republic of Uzbekistan, 2, of 0 billion US dollars - on financing of investment projects.

Establish for limiting 2022 net volume of the government securities issued on behalf of the Republic of Uzbekistan in the amount of 6,0 of trillion sum. At the same time the government securities of the Republic of Uzbekistan issued within financial year and settled in the current year do not join in limiting net volume.

Article 11. Limiting establishment of the extent of deficit of the Consolidated budget of the Republic of Uzbekistan

Establish the extreme extent of deficit of the Consolidated budget of the Republic of Uzbekistan for 2022 in the amount of 3 percent from gross domestic product.

Additional expenses which can lead to limiting excess of the extent of deficit of the Consolidated budget of the Republic of Uzbekistan are performed only in the presence of additional source of the income or due to reducing other expenses.

Since 2023 the upper extreme extent of deficit of the Consolidated budget of the Republic of Uzbekistan shall not exceed 3 percent in relation to annual forecast figure of gross domestic product.

Chapter 3. Features of regulation of the interbudget relations

Article 12. Features of forming of budget receipts of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent, budgets of areas and cities for 2022

The following types of tax are in full enlisted in budgets of areas and cities:

property tax of physical persons;

the land tax from physical persons;

the tax on the income paid by physical persons based on the declaration on the annual earnings gained from property leasing, and also paid by individual entrepreneurs;

tax for use of water resources, except for the tax paid by power plants;

tax for use of natural resources on construction materials.

The following is in full enlisted in the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent:

property tax of legal entities;

the land tax from legal entities;

the tax for use of water resources paid by power plants;

the excise tax in case of realization to final consumers of gasoline, diesel fuel and gas;

receipts tax;

the state fees (except patent fees and the state fees for issue of licenses) in the sizes established by the legislation;

the penalties collected in the Government budget of the Republic of Uzbekistan in the sizes established by the legislation;

charges for the right of retail trade by separate types of goods;

other charges collected in the Government budget of the Republic of Uzbekistan (except the charges levied by customs authorities and utilization collection for wheel vehicles, self-propelled machines and trail cars to them, and also payment for issue of permission to installation of toning (blackout) on glasses of vehicles) in the sizes established by the legislation;

receipts from realization of the property turned into the income of the state, dividends (income) and assignments on share of public authorities on places in the sizes established by the legislation;

income from placement, provision in use (lease) and sales of the state assets according to the established standard rates;

revenues on the excise tax to mobile services, tobacco and alcoholic products, including beer, according to share of population size of the Republic of Karakalpakstan, areas and the city of Tashkent in republic population size as of July 1, 2021 respectively.

Taxes in the following shares are enlisted in the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent:

in the Navoiy region - 63 percent, in the Tashkent region - 42 percent, in the city of Tashkent - 5 percent, in the Republic of Karakalpakstan and other areas - 100 percent from receipts of income tax (except the income tax paid by physical persons, and also individual entrepreneurs based on the declaration on the annual earnings gained from property leasing);

in the Navoiy region - 63 percent, in the Tashkent region - 40 percent, in the city of Tashkent - 5 percent, in the Republic of Karakalpakstan and other areas - 100 percent from receipts of the income tax (except the income tax paid by large taxpayers according to the list approved by the decision of the President of the Republic of Uzbekistan, the nonresidents of the Republic of Uzbekistan performing activities in the Republic of Uzbekistan through permanent organization and also from the income of the nonresidents withheld at payment source).

The Jokargi Kenes of the Republic of Karakalpakstan, Kengasha of People's Deputies of areas, the city of Tashkent has the right:

distribute the taxes and other income types (including the income specified in parts one and the second this Article) deducted in local budgets of appropriate level, and the interbudget transfers;

direct receipts of the property tax of legal entities and the land tax from legal entities to budgets of areas and cities;

transfer part of means, the forecasts gained from overfulfillment of income, to budgets of areas and cities to program implementation of social and economic development of the territories.

Kengasha the raising coefficients to minimum rates of the rent in the separate territories of the areas and cities specializing in mass rest and (or) tourism to the sizes established for the city of Tashkent have the right to enter People's Deputies of areas and the cities.

If the legislation does not provide income distribution, enlisted in local budgets, then this income type is enlisted in the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent.

The state companies and legal entities from shares of the state in the authorized capital in the amount of 50 percent and more following the results of 2021 till July 1, 2022 charge assignments in the amount of at least 50 percent, and the gold mining companies - 100 percent, from net profit into the Government budget of the Republic of Uzbekistan and dividends on the state share and transfer into budgets of appropriate level no later than September 1, 2022.

The Ministry of Finance of the Republic of Uzbekistan has the right to determine the size and frequency of dividend payout (assignments from net profit) for 2022 the state companies and legal entities from shares of the state in the authorized capital of 50 percent and more, and also the companies which are their part according to the procedure, established by the legislation.

Article 13. Features of implementation of expenses of the Government budget of the Republic of Uzbekistan in 2022

Financing of the additional actions performed at the initiative of public authorities on places is performed only at the expense of additional sources of the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent, areas and the cities.

The chairman of the board of Ministers of the Republic of Karakalpakstan, hokima of areas and the city of Tashkent, areas and cities create the relevant budgets, having provided in first-priority procedure planning of salary expenditures and payments equated to it, food, medicines and utilities.

In case of failure to carry out of forecast indicators of the income given in appendix No. 6 to this Law following the results of quarters in the amount of more than 5 percent on the reasons which are not depending on activities of executive bodies on places and lack of probability of their receipt until the end of financial year the Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and the city of Tashkent make in the Cabinet of Ministers inquiry about growth in volumes of the leveling interbudget transfers together with taking measures to expense optimization, and this offer is considered by the Cabinet of Ministers according to the procedure, established by this Law. In similar procedure for hokima of areas and cities address to Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and the city of Tashkent.

In 2022 expenses on:

the capital investments on designing, construction (reconstruction), capital repairs and equipment of the general average educational organizations, preschool educational organizations, healthcare institutions and objects of water supply system of the city of Tashkent are financed from the city budget of the city of Tashkent;

designing, construction (reconstruction), capital repairs and equipment of objects of the general average educational organizations, preschool educational organizations, healthcare institutions, and also designing, construction (reconstruction), capital repairs and rescue and recovery operations of objects within the actions for improvement of meliorative condition of the irrigated lands of the Republic of Karakalpakstan and areas are financed from the republican budget of the Republic of Karakalpakstan and regional budgets of areas;

payment of the legal aid given by lawyers are financed respectively from the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent;

repair of the territories adjacent to apartment housing stock, and also capital repairs of thermal networks and the boiler equipment of the heatsupplying organizations which are a part of the system of the Ministry of housing-and-municipal servicing of the Republic of Uzbekistan are financed from the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent.

Regulated prices (rates) for the services in heat supply in regions rendered by all heatsupplying organizations according to the conclusions of territorial authorities of the Antimonopoly Committee of the Republic of Uzbekistan affirm the chairman of the board of Ministers of the Republic of Karakalpakstan, hokimama of areas and the city of Tashkent after approval by decisions of the Jokargi Kenes of the Republic of Karakalpakstan, Kengashy People's Deputies of areas and the city of Tashkent respectively.

Following the results of review of regulated prices (rates) for services in heat supply within year the need for the additional resources for indemnification suffered by the heatsupplying organizations as a result of application of the lowered rates for the population becomes covered at the expense of additional sources of the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent.

5 percent of the approved budgets expenses of all areas and the cities (except for means of reserve fund) go for financing of the actions created on the basis of public opinion.

At least 30 percent of additional sources of budgets of all areas and the cities go for financing of the actions created on the basis of public opinion.

Chapter 4. Final provisions

Article 14. Responsibility for violation of the Law of the Republic of Uzbekistan "About the Government budget of the Republic of Uzbekistan for 2022"

Persons guilty of violation of the law of the Republic of Uzbekistan "About the Government budget of the Republic of Uzbekistan for 2022", bear responsibility in accordance with the established procedure.

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