of February 10, 2023 No. UP-21
About measures for further enhancement of criteria of separation of subjects of entrepreneurship into categories, and also tax policy and tax administration
For the purpose of consecutive continuation of the tax reforms directed to creating favorable conditions for implementation of business activity, further enhancement of tax administration, and also ensuring realization of the priority tasks determined within open dialogue of the President of the Republic of Uzbekistan with entrepreneurs who is carried out on August 22, 2022:
1. Approve the offer of the Ministry of Economics and finance, the Ministry of Justice and Chamber of Commerce and Industry on separation of subjects of entrepreneurship into categories on the basis of the following criteria:
a) small business entities:
microfirms - subjects of entrepreneurship, founders (participants) of which are physical persons, with comprehensive income to 1 billion sum within calendar year;
small enterprises - subjects of entrepreneurship with comprehensive income from 1 billion sum to 10 billion sum within calendar year, and also the subjects of entrepreneurship specified in paragraph three of this subitem founders (participants) of which are legal entities;
b) subjects of medium business are subjects of entrepreneurship with comprehensive income from 10 billion sum to 100 billion sum within calendar year;
c) subjects of big business are subjects of entrepreneurship with comprehensive income from 100 billion sum and more within calendar year.
Take into consideration that the taxation of subjects of entrepreneurship is performed according to legal acts.
2. Determine that since April 1, 2023:
a) at the expense of the State fund of support of business activity to subjects of medium business the part to 50 percent of expenses on proprietary insurance but which is not exceeding the 20-fold size of basic settlement size is covered once a year;
b) for subjects of entrepreneurship with comprehensive income at least 10 billion sum the 20 percent quota in public procurements is introduced and implementation of advance payment in the amount of 50 percent is provided in the agreements signed with the budget customers within the specified purchases.
At the same time tax authorities create data on subjects of entrepreneurship with comprehensive income, exceeding 10 billion sum, and data exchange with special information portal is provided;
c) in case of selection of the best offers and assessment of proposals of participants of tenders on public procurements the tax amount on value added is not considered;
d) the procedure for covering of expenses of the companies - the exporters of copper products with high value added connected with production and its foreign sale at the rate to 6 percent from export cost is cancelled.
To the Ministry of Economics and finance in two-month time to introduce to the Cabinet of Ministers the draft of the order of the Government providing determination of reliable taxpayers without participation of human factor and provision of priority by it in public procurements.
3. Agree with the offer of the Ministry of Economics and finance on establishment of the amounts of contributions to Fund of support of innovative activities for JSC Navoiy Mining and Smelting Plant and JSC Almalyk Mining and Smelting Plant in the fixed size - 10 billion sum.
4. Take into consideration that voluntary conveyance or realization at the reduced cost of medicines because of brevity of term of their validity are recognized to State Healthcare Institutions economically justified expenses (losses) and are respectively subtracted when calculating the income tax.
5. To the ministry of digital technologies together with the Ministry of Economics and finance in two-month time to introduce the draft of the order of the Government providing specific determination of types of service in the sphere of information and communication technologies to the Cabinet of Ministers.
6. For the purpose of further enhancement of procedure for compensation of the value added tax, and also prevention of cases of illegal compensation of tax to provide to the Tax Committee till October 1, 2023 according to the procedure of experiment the right of purpose of tax control measures concerning partners - sellers (buyers) who were taking part in the transactions connected with purchase and (or) sales of goods (services) - in case of identification of underpay by these partners of the value added tax (tax gap).
To the Ministry of Economics and finance till April 1, 2023 to introduce the draft of the regulatory legal act determining procedure for determination and application of tax gap by the value added tax within the experiment to the Cabinet of Ministers.
7. Establish since May 1, 2023 procedure according to which:
installation at autogas-filling compressor stations and autogas-filling stations and integration with information systems of tax authorities of electronic measuring devices and online video cameras are obligatory;
integration by operators of the information systems of acceptance and accounting of cotton raw, grain or rice with information system of tax authorities is obligatory;
the organizations rendering payment services when implementing money transfers between physical persons are drawn up and provided by electronic invoices for the services rendered to them (also in case of collection of payment, the commission in the amount of "0" bags).
8. To the Ministry of Economics and finance together with the interested ministries and departments in two-month time to make in the Cabinet of Ministers offers on the changes and amendments in acts of the legislation following from this Decree.
9. Make additions and changes to some decisions of the President of the Republic of Uzbekistan and the Government of the Republic of Uzbekistan according to appendix.
10. To impose control of execution of this Decree on the Prime Minister of the Republic of Uzbekistan A. N. Aripov.
President of the Republic of Uzbekistan
to the Presidential decree of the Republic of Uzbekistan of February 10, 2023 No. UP-21
1. The list of the additional information provided to tax authorities by means of interdepartmental electronic interaction in real time No. UP-6098, approved by the Presidential decree of the Republic of Uzbekistan of October 30, 2020 to add with line items 16 - 19 following contents:
Data on the realized or leased objects of state-owned property, and also on the dividends and assignments added from the net profit relating to the state share
Agency on management of the state assets
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