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of January 27, 2022 No. PP-104

About additional measures for development of service industry

(as amended on 30-12-2022)

As a result of program implementation of development of service industry in the Republic of Uzbekistan for 2021 - 2023 the amount of the rendered services in 2021 increased almost by 20 percent.

At the same time by means of implementation of new approaches in development of service industry there are possibilities of increase in size of the market of services in 1,5 of time and creation in addition of 1,5 of one million new workplaces in 2022.

For the purpose of development of service industry on the basis of special approaches proceeding from specifics of regions, ensuring subjects of entrepreneurship with financial resources and infrastructure, and also introduction for them favorable tax regime:

1. Determine the priority directions of development of service industry proceeding from number and density of population of regions of the republic, geographical location, specialization and level of security with infrastructure:

a) in each area and the city:

transformation of densely populated streets on which on the basis of town-planning projects in 2021-2022 at the expense of budgetary funds capital repairs, upgrade of outside lighting, irrigating and drainage systems, construction of walking and bicycle paths, to shopping, uslugooriyentirovanny, park and entertaining streets are performed;

providing with necessary infrastructure for step-by-step increase in share of digital services and cardinal expansion of scope high-quality communication and Internet services, and also the scale of use of services of the Electronic Government system;

b) in the cities of Tashkent, Nukus, the regional centers and other cities - creation of mezhmakhallinsky trade and service streets on everyone 3 - 5 expansions of walking paths and their lighting waved by improvement of the most densely populated streets;

c) in areas with the population less than 300 thousand people:

in areas with high rates of development of the industry and service industry - provision of priority of the organization of trade, hotel, logistics services and public catering, and also subjects of maintenance and entertainment centers;

in mountainous and foothill areas with high potential of recreational tourism - improvement of highways, improvement of electricity supply and drinking water and other infrastructure, and also development of tourist services on the basis of ready projects;

in border areas, and also areas across which there pass the international automobile highways and the railroads - specialization on trade, tourism, logistics and roadside servicing;

in areas with high share of agricultural industry - development of modern agroservice;

d) in the average and large cities and areas with the population more than 300 thousand people - development of the modern market of services, educations, medicine, arts, tourism, hotel and public catering, and also transport services;

e) in the cities of Tashkent, Samarkand and Namangan - increase in number of services with high yield, in particular large trade and entertaining objects, creation of specialized clusters in locations of educational and medical institutions.

2. Agree with the offers of the Ministry of Economic Development and reducing poverty, the Ministry of Finance, Ministry of tourism and sport, the Ministry of development of information technologies and communications providing:

a) establishment from April 1, 2022 to January 1, 2025 rates of the social tax in the amount of 1 percent for subjects of entrepreneurship in the field of retail trade and public catering, hotel services (placement), passenger and freight transportation, repair and maintenance of vehicles, computer services, repair of household appliances, agro-and veterinary services, and also services rendered in entertainment centers. At the same time:

this tax benefit is applied by subjects of entrepreneurship if following the results of the current accounting (tax) period their income from rendering services in the types of activity specified in this subitem constitutes at least 60 percent of comprehensive income;

in case of identification of the facts of concealment of number of workers by the subjects of entrepreneurship performing the types of activity specified in this subitem, this tax benefit is terminated using the financial sanctions established by the legislation;

b) provision to subjects of entrepreneurship from January 1, 2022 to January 1, 2027 on malls more than 5 thousand square meters and hotels (means of placement) (including the parcels of land occupied by them) it is right:

lower rates of the land tax from legal entities and the property tax of legal entities by 90 percent. At the same time (including the parcels of land occupied by them) this privilege is applied to the objects which are again constructed till January 1, 2027 for a period of 5 years since month of their commissioning;

in case of calculation of the income tax to carry within two years the cost of buildings on deductible expenses in the form of depreciation;

c) establishment from April 1, 2022 to January 1, 2025 for the subjects of entrepreneurship registered in the established tourist zones of the areas and cities specified in appendix No. 1 *, and rendering in these territories services of public catering, hotel (placement), trade, entertaining, tour operator and tourist's agency services:

rates of the receipts tax - in the amount of 1 percent;

the sizes of the property tax of legal entities and the land tax from legal entities on the objects located in the specified territories and to the parcel of land occupied by them - in the amount of 1 percent from the amount added on these types of tax.

At the same time borders of tourist zones of areas and cities are determined by the Jokargi Kenes of the Republic of Karakalpakstan, Kengashami of People's Deputies of areas based on the conclusions of the head territorial administrations of the Ministry of tourism and sport, and also the Ministry of Economic Development and reducing poverty;

d) preserving till January 1, 2024 the established rate of the property tax and the land tax for physical persons, in case of transfer of the residential objects located along mezhmakhallinsky trade and service streets in category of non-residential objects for rendering types of service according to the subitem "an" of this Item;

e) establishment since January 1, 2022 of rate of the excise tax on mobile services for mobile operators in the amount of 10 percent;

e) release since April 1, 2022 from the property tax of legal entities and the land tax from legal entities of the antenna and mast metalwork located in the rural zone including the designs established on them and which are their integral part and also the parcels of land occupied by them.

To the Ministry of Finance (T. Ishmetov) together with the State Tax Committee, the Ministry of tourism and sport, the relevant departments in two-month time to introduce to the Cabinet of Ministers the bill on modification and the amendments in the Tax code following from this Item.

3. Determine that:

a) from February 1, 2022 to January 1, 2025 are exempted from customs duties:

the goods imported on the territory of the Republic of Uzbekistan according to appendix No. 2 *;


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