of February 23, 2023 No. PP-69
About measures for population employment increase in agricultural industry and to effective use of the parcels of land
For the purpose of consecutive continuation of the performed reforms, rational use of lands, stimulation of construction of multi-storey factory buildings and expansion of industrial capacity of regions due to decrease in the tax load:
1. Implement during the period from April 1, 2023 to May 1, 2024 as experiment procedure for return from the republican budget to the farms specializing in cultivation of cotton and (or) grain, the income tax paid from the income in payment type of work of their workers in case of observance of at the same time following conditions by these farms:
employment at least one worker on one hectare of the parcel of land of agricultural purpose a month;
establishment of the income in work payment type on each worker in the amount of at least one minimum wage a month;
compliance of the farm specializing in cultivation of cotton and (or) grain, to requirements of article 57 of the Tax Code following the results of previous year.
2. Under the Ministry of Economics and finance to provide to the Tax Committee development of the automated system of return from the republican budget on settlement accounts of the farms specializing in cultivation of cotton and (or) grain, the income tax paid from the income in payment type of work of their workers in full after the 25th following for reporting in a month.
3. Determine that since April 1, 2023 subjects of entrepreneurship on again built multi-storey factory buildings including put into operation after January 1, 2023 (except for located in the cities of the republic, and also in Zangiatinsky, Kibraysky and Tashkent districts of the Tashkent region), pay the property tax of legal entities using decreasing coefficient in the amount of 0,9 to the added amount of this tax concerning the three-storyed building, 0,8 - the four-storeyed building, 0,7 - the five-floor building, 0,6 - the six-storied building, 0,5 - seven-story and buildings, since month of their input in operation for the term of no more than 3 years are higher. At the same time the decreasing coefficient established in this Item is applied:
taking into account auxiliary rooms necessary for implementation of activities for production (rooms under office and on realization of own made products, industrial practice rooms for development of profession, etc.) if their area does not exceed 20 percent from total area of again built multi-storey factory building;
each owner of such building, if the building is shared in the production purposes by several business entities.
4. To impose control of execution of this resolution on the Prime Minister of the Republic of Uzbekistan A. N. Aripov.
President of the Republic of Uzbekistan
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