RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of December 30, 2021 No. PP-73

About measures for ensuring execution of the Law of the Republic of Uzbekistan "About the Government budget of the Republic of Uzbekistan for 2022"

For the purpose of ensuring execution of the Law of the Republic of Uzbekistan "About the Government budget of the Republic of Uzbekistan for 2022":

1. Approve:

The extreme sizes of budgetary appropriations for managers of budgetary funds of the second level in 2022 according to appendix No. 1 *;

Minimum admissible sizes of turnover cash of the republican budget of the Republic of Uzbekistan, the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent for 2022 according to appendix No. 2 *;

Forecasts of the income of the Government budget of the Republic of Uzbekistan for 2022 according to appendix No. 3 *;

The list of large taxpayers from whom income tax goes to the republican budget of the Republic of Uzbekistan in full, according to appendix No. 4*.

2. Leave in the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent part from overfulfillment of the forecast of the income in the following sizes for the following types of tax:

income tax in full;

the income tax in full (except for the income tax paid by the large taxpayers specified in appendix No. 4 to this resolution, the nonresidents of the Republic of Uzbekistan performing activities in the Republic of Uzbekistan through permanent organizations and also from the income of the nonresidents withheld at payment source);

60 percent of part from overfulfillment of the forecast of tax incomes for value added (except for the value added tax paid by the large taxpayers specified in appendix No. 4 to this resolution).

At the same time when calculating of the exceeded part of the forecast of the income for receipt types of tax (except for the taxes paid by the large taxpayers specified in appendix No. 4 * to this resolution) from large taxpayers are considered by regions.

Grant to the Ministry of Finance the right to redistribution of the forecast of tax incomes to value added by regions within the approved indicators proceeding from the change in price (rates) and acts of the legislation.

Determine that transfer of part from overfulfillment of the forecast of the income from the republican budget of the Republic of Uzbekistan in the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent following the results of the IV quarter 2021 is made in January, 2022 and is displayed in reports for 2021.

3. Determine that since January 1, 2022 receipts from the social tax are distributed:

a) on state-financed organizations:

in the off-budget Pension fund - percent 99,2;

in the State fund of assistance of employment and the State trust fund of reducing poverty - percent 0,4;

in the Federation Council of labor unions of Uzbekistan - percent 0,4;

b) on other payers:

in the off-budget Pension fund - percent 98,4;

in the State fund of assistance of employment and the State trust fund of reducing poverty - percent 0,8;

in the Federation Council of labor unions of Uzbekistan - percent 0,8.

4. Approve the following tax rates for 2022:

a) for JSC Navoiy Mining and Smelting Plant and JSC Almalyk Mining and Smelting Plant:

the income tax according to appendix No. 5 * proceeding from profitability degree;

tax for use of natural resources on gold - 10 percent and on palladium, silver, copper - 15 percent. At the same time the tax base for use of natural resources is determined by tax without deduction of expenses on processing (enrichment), conversion (refining) and transportation;

b) for JSC Uzbekneftegaz on oil, natural gas and gas condensate - 15 percent.

5. Keep the amount of collection for the jewelry realized in retail trade from gold in the amount of 1 000 sum for 1 gram.

6. To the Ministry of Agriculture together with the Agency according to the inventory under the State Tax Committee, Scientific design institute of Uzdaverloyikh, the State Tax Committee and the State committee according to the statistics till April 1, 2022 to determine the normative cost of lands for their taxation and to bring to legal entities, the having earth of agricultural purpose, including Dehkan farms.

7. Determine that payments to physical persons in the amount of 1 percent from the amount of the purchase made by them on objects of retail trade, public catering and rendering household services are performed at the expense of the means planned to compensation of the value added tax regarding the income of the republican budget.

8. Approve the inventory when which importing to the territory of the Republic of Uzbekistan zero rates of customs duties till December 31, 2022, according to appendix No. 6* are applied.

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