of December 30, 2022 No. UP-287
About measures for separation of the territories of the Republic into categories and implementation of the differentiated system of support of entrepreneurship
For the purpose of reducing economic disparity between the territories, implementations of new approaches to development of areas and cities proceeding from their conditions, potential and opportunities, and also further improvement of the entrepreneurial circle, enhancement of procedure for provision of the state support and increase in its efficiency:
1. Agree with the offers of the Ministry of Economics and finance, the Agencies of statistics and Chamber of Commerce and Industry providing since January 1, 2023:
separation of areas and cities of the republic into 5 categories according to appendix No. 1;
implementation of procedure for application to subjects of entrepreneurship of tax benefits and subsidies, other measures of their support proceeding from category of areas and cities.
2. Implement during the period from January 1, 2023 to January 1, 2026 the differentiated procedure for the taxation according to which:
a) the subjects of entrepreneurship registered and performing activities in the areas referred to the 5th category (except for large taxpayers, permanent organizations, state-financed organizations and the state companies, and also legal entities, in authorized fund (capital) of which the state share constitutes 50 percent and more) pay:
the income tax, the receipts tax and the social tax - on the tax rate in the amount of 1 percent;
the property tax of legal entities and the land tax from legal entities - on the tax rate in the amount of 1 percent of the amount added on these taxes;
b) the individual entrepreneurs registered and performing activities in the areas referred to the 5th category are exempted from payment of income tax in the fixed size;
c) for the subjects of entrepreneurship registered and performing activities in the areas referred to the 4th category, (except for large taxpayers, permanent organizations, state-financed organizations and the state companies, and also legal entities, in authorized fund (capital) of which the state share constitutes 50 percent and more) the base tax rate of the receipts tax is established in the amount of 3 percent. At the same time in cases, stipulated by the legislation, on this tax the lowered tax rates remain;
d) The Jokargi Kenes of the Republic of Karakalpakstan and Kengasham of People's Deputies of areas is granted the right to enter in the areas referred to the 4th category, decreasing coefficients:
the minimum sizes of the property tax of legal entities and the land tax from the legal entities identified by the Tax code - to 0,3;
income tax in the fixed size for individual entrepreneurs - to 0,5.
And finance to provide to the Ministry of Economics to the Cabinet of Ministers the bill on modification and the amendments in the Tax code following from this Item in a month.
3. Determine that since January 1, 2023 the State fund of support of business activity provides:
a) to the small business entities registered and performing activities in the areas referred to the 4th and 5th categories within the general established terms:
compensation on covering of the part of the interest rate which is exceeding the main rate, but not exceeding 40 percent of the main rate of the Central bank on the credits and lysinedin of commercial banks;
the guarantee to 75 percent of the amount of the credits of commercial banks, but in the amount of, not exceeding 2,5 of one billion sum;
b) to small business entities proceeding from risk level irrespective of the guarantees of this Fund for earlier obtained credits used by them - the guarantee on additional loans within the determined general size and conditions.
the increased sizes of the subsidies provided to the population and subjects of entrepreneurship according to appendix No. 2;
measures of support of business activity proceeding from category of areas and cities according to appendix No. 3.
5. To the Ministry of Economics and finance together with the interested ministries and departments with involvement of experts of the international financial institutions and scientific organizations:
till October 1, 2023 to implement the information system of separation of areas and cities into the corresponding categories (further - information system) providing reliability and transparency of criteria and indicators of assessment, and also calculation methods. At the same time the expenses connected with development, start and support of information system are performed at the expense of means of off-budget fund of the Ministry of Economics and finance;
each three years in the course of forming of parameters of the Government budget to make in the Cabinet of Ministers offers on change of category of areas and the cities proceeding from condition of their social and economic development.
6. Determine the Ministry of Economics and finance authorized body by efficiency evaluation of tax and customs privileges, subsidies, and also other types of the measures of support (further - the state support) provided to industries and spheres of economy, and also regions.
Establish procedure according to which following the results of year:
heads of the industry ministries and departments, public authorities on places annually till March 1 represent to the Ministry of Economics and finance reports on efficiency of the separate types of the state support provided for development of spheres and (or) the territories;
The Ministry of Economics and finance jointly with Audit Chamber annually till April 1 enter in the Cabinet of Ministers analytical information following the results of efficiency evaluation of the state support.
7. To the Ministry of Economics and finance till July 1, 2023 to approve evaluation procedure of targeting and efficiency of the state support, and also reporting form. At the same time the main evaluation criteria to determine:
the number of educated new subjects of entrepreneurship and the created workplaces;
dynamics of growth of turnover of sales of goods (services);
amount profited and the received dividends;
amount of the private investments brought after provision of the state support.
8. Determine that:
a) all types of subsidies take root by the principle "2+1". At the same time subsidies are provided in the first two years and if by results of assessment of these subsidies indicators of their efficiency are acknowledged positive, the validity of the specified subsidies is extended in addition for one year;
b) subsidies which effective period is not determined are recognized implemented till January 1, 2025;
c) subsidies are subject to return from receivers of subsidies with the interest payments (penalty fee) added from the date of provision of these subsidies at the main rate of the Central bank in cases:
inappropriate use of the provided subsidies;
non-compliance with conditions of application of subsidies;
provisions of forgery documents for receipt of subsidies.
At the same time the amount of the added interest payments (penalty fee) cannot exceed half of the amount of the provided subsidy.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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