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RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of October 26, 2004 No. 502

About approval of the Regulations on procedure for transfer on balance of the servicing organizations of outside engineering networks and constructions of the objects put into operation constructed at the expense of centralized sources of financing

(as amended on 04-03-2016)

For the purpose of streamlining of process of transfer on balance of the servicing organizations of outside engineering networks and constructions of the objects put into operation constructed at the expense of centralized sources, the Cabinet of Ministers decides:

1. Approve Regulations on procedure for transfer on balance of the servicing organizations of outside engineering networks and constructions of the objects put into operation constructed at the expense of centralized sources of financing according to appendix.

2. Determine that in case of voluntary conveyance of outside engineering networks and constructions on balance of the servicing organizations SAC of Uzbekenergo, the Uzkommunkhizmat Agency, the interregional unitary enterprises of JSC Uztransgaz, warm water supply and municipal services of khokimiyats of the cities and areas the cost of these networks and constructions is not the taxation object in case of calculation of tax on the income (profit) and the value added tax.

3. To impose control over the implementation of this resolution on the Secretariat of the Complex of construction, industry of construction materials, housing and communal services and transport of the Cabinet of Ministers of the Republic of Uzbekistan.

Prime Minister of the Republic of Uzbekistan

Sh. Mirziyoyev

Appendix

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of October 26, 2004 No. 502

Regulations on procedure for transfer on balance of the servicing organizations of outside engineering networks and constructions of the objects put into operation constructed at the expense of centralized sources of financing

1. This Provision determines procedure for voluntary conveyance by the services of the single customer performing construction of facilities at the expense of centralized sources of financing (further - the customer), outside engineering networks and constructions of the objects put into operation (further - outside engineering networks and constructions) on balance of the servicing organizations SAC of Uzbekenergo, the Uzkommunkhizmat Agency, the interregional unitary enterprises of JSC Uztransgaz, warm, water supply and municipal services of khokimiyats of the cities and areas (further - the servicing organizations).

2. The following outside engineering networks and constructions are subject to transfer on balance of the servicing organizations:

a) on energy economy - power networks 6-10 quarter, including transformer Items and networks of high tension feeding them, from output insulators of transformer stations and the central distribution points, and also installation of outside lighting (support, lamps, air and cable networks);

b) on district heating - heating and distribution outside (intra quarter and intra domestic) water and steam networks to input locking latches or valves to buildings and constructions, and also the separate thermal Items and boiler rooms distributing heat to group of buildings;

c) on water sewer economy:

intra quarter and intra domestic networks of water supply systems with wells and cameras of control nodes from the place of connection to the water lines belonging to the water and sewer organizations of khokimiyats of the cities and areas to the plane of walls of buildings and barriers of the domestic territories of individual apartment houses where the water line, and also separate pumping units, water-pumps and artesian wells is entered;

intra quarter and intra domestic networks of the economic and fecal sewerage and construction on them, including outlet wells of the sewerage from buildings (except the fenced domestic territories of individual apartment houses, the organizations and constructions on them);

d) on gas economy - intra quarter and intra domestic gas pipelines with the gas distribution points and gas-distributing managements located on them, gas networks and domestic reservoirs of liquid gas, gas-balloon group installations in houses.

3. The following outside engineering networks and constructions are not subject to transfer on balance of the servicing organizations:

a) on energy economy - the power supply network of technological assignment of production enterprises;

b) on water sewer economy:

the watering water supply systems, water lines located in buildings together with other engineering networks in technical corridors and tunnels;

the water pumping units of pumping located in buildings;

the water sewerage networks and constructions, water-pumps and devices located in the fenced domestic territory of individual apartment houses, the organizations except networks and constructions which construction was performed on specifications at the expense of means of equity;

release from the building to sewer manhole;

c) on gas economy - the intra house gas equipment (the gas-fires, trivets, water-heating devices, torches and automatic equipment established for heating of intra house boiler rooms and individual houses, apartments) which shall be in maintenance of the gas supplying organizations.

4. Transfer on balance of the servicing organizations of outside engineering networks and constructions is performed by the customer based on the act of state commission of acceptance for operation of the object constructed at the expense of centralized sources of financing approved in accordance with the established procedure.

5. In case of acceptance of the object put into operation constructed at the expense of centralized sources of financing, the customer actual cost of the outside engineering networks and constructions which are subject to transfer on balance on each servicing organization without fail shall be separately determined.

6. By transfer on balance of the servicing organizations of outside engineering networks and constructions the customer without fail shall transfer them the executive documentation which is previously prepared and drawn up in accordance with the established procedure to the transferred outside engineering networks and constructions according to the act of state commission of acceptance for operation of the object constructed at the expense of centralized sources of financing.

Data on the transferred fixed assets with indication of their cost in current prices and specifications of equipment in place are attached to the act of state commission.

7. Acceptance by the servicing organizations on balance of outside engineering networks and constructions is performed in accordance with the established procedure under their acceptance report in operation.

8. Borders of the outside engineering networks and constructions transferred to fixed assets of the servicing organizations are determined according to rules of technical operation of engineering networks and constructions.

9. The servicing organizations after acceptance on the balance of outside engineering networks and constructions make in accordance with the established procedure refining of the forecast production financial performance the current year.

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