RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of November 22, 2021 No. 707

About measures for registration in bodies of the State Tax Service of the workers hired by individual entrepreneurs and to streamlining of accounting of the taxable incomes and deductible expenses

For the purpose of ensuring execution of the Presidential decree of the Republic of Uzbekistan of March 23, 2021 No. UP-6191 "About Additional Measures for Further Creating Favorable Conditions for the Population and Subjects of Entrepreneurship when Using of the State Services, to Reducing Bureaucratic Barriers in This Direction", and also determinations of procedure for accounting of the taxable incomes and deductible expenses by individual entrepreneurs, the DECIDES: Cabinet of Ministers

1. Determine that:

individual entrepreneurs are granted the right of hiring of workers in quantity to five people on the types of activity established by the legislation;

the workers hired by the individual entrepreneur are subject to registration in the state tax authorities in electronic procedure through private office or mobile application;

the service record is not kept by the individual entrepreneur;

the physical persons who entered employment relationships with the individual entrepreneur are not considered as the individual entrepreneur and have no right to sign legal documents on behalf of the individual entrepreneur;

the individual entrepreneurs performing activities by means of hiring of workers perform the activities in Item only to one address;

conducting by the individual entrepreneur accounting of the taxable incomes and deductible expenses does not extend to the individual entrepreneurs who chose the simplified procedure for calculation of tax base.

2. Approve:

Regulations on procedure for registration in bodies of the State Tax Service of the workers hired by individual entrepreneurs according to appendix No. 1, providing:

provision to individual entrepreneurs of the right of hiring of workers after opening of the bank account in accordance with the established procedure;

procedure for execution of an employment agreement in writing between the individual entrepreneur and the worker;

effective period of the employment contract and procedure for calculation of working life of the worker;

procedure for maintaining by body of the State Tax Service of the accounting card of the worker hired by the individual entrepreneur;

procedure for calculation of the taxes which are subject to payment by the individual entrepreneur performing activities by means of hiring of workers.

Regulations on conducting by individual entrepreneurs accounting of the taxable incomes and deductible expenses according to appendix No. 2, providing:

maintaining registers of accounting of the income and commodity transactions, reflection in them of information on the individual entrepreneur;

registration of the book of sales receipts based on the statement of the individual entrepreneur in bodies of the State Tax Service for the place of its registration;

approval of registers of accounting of the income and commodity transactions, storage duration of registers;

procedure for determination by bodies of the State Tax Service of the taxable incomes of individual entrepreneurs and payment by individual entrepreneurs of tax on the income.

3. Make changes to the resolution of the Cabinet of Ministers of January 7, 2011 No. 6 "About approval of the List of types of activity which individual entrepreneurs without formation of legal entity" (the joint venture of the Republic of Uzbekistan, 2011, 1, the Art. 3) according to appendix No. 3 can be engaged in No.

4. Recognize invalid some decisions of the Government of the Republic of Uzbekistan according to appendix No. 4.

5. To the State Tax Committee of the Republic of Uzbekistan together with the interested ministries and departments in two-month time to bring the regulatory legal acts adopted by them into accord with this resolution.

6. To impose control of execution of this resolution on the deputy prime minister of the Republic of Uzbekistan on financial and economic questions and reducing poverty - the Minister of Economic Development and reducing poverty of Kuchkarov Zh. A. and chairman of the State Tax Committee of the Republic of Uzbekistan Kudbiyev Sh. D.

Appendix No. 1

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of November 22, 2021 No. 707

Regulations on procedure for registration in bodies of the State Tax Service of the workers hired by individual entrepreneurs

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