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PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of July 13, 2022 No. UP-168

About enhancement of system of collection of the state fee and taxation of persons performing concert and spectacular activities

For the purpose of enhancement of system of collection of the state fee for the license for implementation of concert and spectacular activities and the taxation of persons having this license and also creation of the favorable creative atmosphere for artists:

1. Reduce the number of rating groups of the creative figures performing concert and spectacular activities based on the license with acting to six to three.

At the same time the right to rendering concert and spectacular services to the population is distributed between rating groups of contractors in the following procedure:

a) to contractors of the I rating group:

the organization of solo concerts in the territory and outside the republic;

use of the rights provided for contractors II and III rating groups;

b) to contractors of the II rating group:

participation in the concert and spectacular program with participation of two and more contractors of one genre, and also the concert and spectacular program with participation of several contractors of the different genre directions;

submission of songs and video clips in mass media;

use of the rights provided for contractors of III rating group;

c) to contractors of III rating group:

rendering concert and spectacular services at weddings, anniversaries and other ceremonies and celebrations, in particular in wedding houses, restaurants, the entertaining organizations (in clubs, in discos, in bars and cafe) and private houses;

the organization of concert and spectacular programs and participation in them of musicians and dancers (dancers) with participation of two and more contractors of one genre.

2. Establish procedure for collection of the state fee for the license for implementation of concert and spectacular activities according to which since September 1, 2022:

a) rates of the state fee go down and established in the following sizes:

for the I rating group - in 20-fold size of basic settlement size;

for the II rating group - in 10-fold size of basic settlement size;

for III rating group - in 3-fold size of basic settlement size;

b) the following artists are exempted from payment of the state fee:

persons having the right to old-age pension;

persons with disability;

the students studying in educational institutions - for all term of training;

c) from the on-stage performance groups created with the status of the legal entity, the state fee is collected according to the single license. At the same time:

in the license members of on-stage performance groups are specified completely and the state fee for the license in addition is not collected from them, except as specified, when the member of on-stage performance group performs creative activities as the independent contractor;

the on-stage performance group is exempted from payment of the state fee if this collective consists only of persons exempted from payment of the state fee.

3. Agree with the following offers of the Ministry of Culture and State Tax Committee about:

provision of the right of payment of tax on the income of the physical persons performing concert and spectacular activities based on the license, based on the declaration or in the fixed size;

collection of tax on the income only based on the declaration since January 1, 2024 - from singers, since January 1, 2026 - from other contractors.

4. Determine that:

a) the right of payment of tax on the income on the basis of the declaration or in the fixed size is provided to singers till January 1, 2024, to other physical persons performing concert and spectacular activities based on the license - till January 1, 2026;

b) for the contractors who chose payment of tax on the basis of the declaration:

expenses in the amount of 30 percent from total annual earnings are subtracted without reclamation of supporting documents;

10 percent of total income are subtracted in addition if the amount of the confirmed expenses exceeded 30 percent of the specified income;

the amounts of the state fee and the social tax collected for receipt of the license are fixed as expenses and subtracted from structure of the income;

c) from the contractors who chose payment of tax in the fixed size, the tax on the income is levied in the following sizes once a year:

for contractors of the I rating group - in the amount of 2,7 of one million sum;

for contractors of the II rating group - in the amount of 1,8 of one million sum;

for contractors of III rating group - in the amount of 1,0 of one million sum.

5. Establish procedure according to which:

till January 1, 2024 contractors of III rating group are exempted from payment of tax in the fixed size;

till January 1, 2025 the social tax is levied from concert and spectacular activities in single size of basic settlement size once a year if the physical persons performing concert and spectacular activities based on the license do not perform activities on the basis of the employment contract;

the income tax and the social tax from the income of the physical persons performing concert and spectacular activities based on the license, received from rendering services to legal entities keep in source of payments irrespective of the tax regime chosen by them;

the on-stage performance groups created with the status of the legal entity pay income tax and the social tax according to the procedure, established for legal entities.

6. Distribute the amount of the state fee for the license for implementation of concert and spectacular activities in year of receipt of the license - in the operating procedure, in the years ahead - according to the following procedure:

30 percent - in the republican budget of the Republic of Uzbekistan;

Percent 0,5 - into the Special account on financing of interdepartmental projects of the electronic government and digital economy of Fund of development of information and communication technologies;

the remained means - into the account of the authorized licensing body.

7. To the State Tax Committee together with the Ministry of Culture in three-months time to create on the Soliq mobile application possibility of daily online maintaining the income and expenses of the declaration on the income for the physical persons performing concert and spectacular activities based on the license.

Expenses on enhancement of the Soliq mobile application based on this Item are financed by means of off-budget fund of the State Tax Committee.

8. Permit the Ministry of Culture to allocate funds at the rate to 1 billion sum for support of activities and encouragement of staff of Public institution Uzbekkontsert in 2022 at the expense of means of off-budget fund of the ministry.

9. To the Ministry of Culture:

together with the State Tax Committee proceeding from this Decree to render assistance to implementation of activities of contractors legally by means of the organization of explanatory and propaganda activities on places;

in a month to make in the Cabinet of Ministers offers on the changes and amendments in acts of the legislation following from this Decree.

10. Assign to the Minister of Cultural Affairs O. A. Nazarbekov the personal responsibility for the effective organization of execution of this Decree.

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