RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of December 30, 2022 No. PP-471

About measures for ensuring execution of the Law of the Republic of Uzbekistan "About the Government budget of the Republic of Uzbekistan for 2023"

For the purpose of ensuring execution of the Law of the Republic of Uzbekistan "About the Government budget of the Republic of Uzbekistan for 2023":

1. Approve:

The extreme sizes of budgetary appropriations for managers of budgetary funds of the second level in 2023 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 2023 according to appendix No. 2 *;

Forecasts of the income of the Government budget of the Republic of Uzbekistan for 2023 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 through organization, permanent in the Republic of Uzbekistan and also from the income of the nonresidents withheld at payment source);

in the Republic of Karakalpakstan of 100 percent, in other regions of 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.

Provide to the Ministry of Economics and 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 2022 is made in January, 2023 and is displayed in reports for 2022.

3. Determine that:

in 2023 the standard rates of distribution of receipts of the social tax existing in 2022 remain;

since January 1, 2023 the procedure giving opportunity of mutual accounting of the tax amounts on value added paid in case of commodity import and sales of goods (services) is applied to the companies which are under authority of Interregional state tax authorities on large taxpayers;

payments to physical persons in the amount of 1 percent from the amount of the purchases made by them in retail trade on objects of trade, public catering and consumer services are made at the expense of the means planned for value added tax return in revenues of the republican budget.

4. Extend till January 1, 2024 procedure for application of zero rates of the customs duties in case of commodity importation on the territory of the Republic of Uzbekistan provided in appendix No. 6 to the resolution of the President of the Republic of Uzbekistan of December 30, 2021 No. PP-73.

5. Approve the following tax rates for 2023:

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;

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

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

6. To the Ministry of Agriculture till April 1, 2023:

together with Scientific design institute of Uzdaverloyikh, the Tax Committee and the Agency of statistics in case of the President of the Republic of Uzbekistan to bring to all legal entities and physical persons having farmlands including Dehkan farms, information on the normative cost of lands for calculation of the land tax;

together with the interested ministries and departments to consider procedure for determination of normative cost of farmlands taking into account the international experience and to introduce in the Cabinet of Ministers in accordance with the established procedure offers on its enhancement.

7. For the purpose of non-admission of sharp growth of the tax burden of physical persons for immovable objects of housing stock, and also for the parcels of land occupied by them to establish the following:

the tax amount on property of physical persons estimated based on the cadastral cost determined in 2018 shall not exceed the tax amount added for 2022, more than in time 1,3;

the amount of the land tax levied from physical persons from lands of nonagricultural appointment, cannot exceed the tax amount added for 2022, more than in time 1,3.

8. To the ministry of preschool and school education together with the Ministry of Health, the Ministry of Economics and finance in three-months time to introduce to the Cabinet of Ministers the draft of the resolution on the organization of providing pupils with free food of the first - the fourth classes in all regions.

Provide specific mechanisms of establishment of public control over expenditure of the allocated funds and prevention of corruption factors in the draft of the resolution.

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