RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of December 29, 2023 No. PP-422

About measures for ensuring execution of the Law of the Republic of Uzbekistan "About the Government budget of the Republic of Uzbekistan for 2024"

For the purpose of ensuring execution of the Law of the Republic of Uzbekistan "About the Government budget of the Republic of Uzbekistan for 2024":

1. Approve:

The extreme sizes of the budgetary appropriations allocated for managers of budgetary funds of the second level in 2024 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 2024 according to appendix No. 2 *;

The forecast of the income of the Government budget of the Republic of Uzbekistan for 2024 according to appendix No. 3 *;

The list of large taxpayers from the income tax in whom goes 2024 to the republican budget of the Republic of Uzbekistan in full, according to appendix No. 4*.

2. Leave the exceeded part of the forecast of the income in the following sizes for the following types of tax in the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent:

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 the exceeded part 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 income taxes and value added 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 the exceeded part 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 2023 is made in January, 2024 and is displayed in reports for 2023.

3. Determine that in 2024 the standard rates of distribution of receipts of the social tax existing in 2023 remain.

4. Approve the following tax rates for 2024:

a) on the income tax for JSC Navoiy Mining and Smelting Plant and JSC Almalyk Mining and Smelting Plant proceeding from profitability degree according to appendix No. 5 *;

b) on tax for use of natural resources in the following sizes:

for JSC Navoiy Mining and Smelting Plant and JSC Almalyk Mining and Smelting Plant on gold - 10 percent and on palladium, silver, copper - 15 percent;

for GP "Navoiyuran" on uranium - 16 percent;

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.

At the same time the tax rates provided in paragraphs second and third the subitem "b" of this Item are applied to all licensed subsoil plots.

5. Determine that in 2024 for real estate units of dwelling stock, and also for the parcels of land occupied by them:

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 2023, more than in time 1,3;

the amount of the land tax levied from physical persons from lands of nonagricultural appointment, shall not exceed the tax amount added for 2023, more than in time 1,3;

6. To the Ministry of Agriculture till April 1, 2024 together with the State scientific design institute of Uzdaverloyikh, the Tax Committee and the Agency of statistics 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.

7. To committee of treasurer service under the Ministry of Economics and finance since January 1, 2024 to transfer into the republican budget of the Republic of Uzbekistan 40 percent of the means which arrived in off-budget funds of state governing bodies, ministries and departments at the expense of mandatory fees, duties and penalties, and also income gained from placement of available funds of data of funds in commercial banks in automatic procedure in information system of the Ministry of Economics and finance.

8. Determine that some types of the state fees, the mandatory fees, payments, penalties and assignments levied by state governing bodies, the ministries and departments are distributed according to appendix No. 6*.

To the ministries and departments to make in the Cabinet of Ministers offers on the changes and amendments in acts of the legislation following from this Item in a month.

9. Approve the target indicators connected with use of budgetary funds of managers of budgetary funds of the first level for 2024 - 2026 according to appendix No. 7*.

* Appendices No. No. 1 - 7 are given in Uzbek.

Determine that:

heads of the ministries and departments bear the personal responsibility for target expenditure of the funds allocated from the budget and full execution of target indicators;

the ministries and departments submit performance reports of target indicators in the Ministry of Economics and finance to the twentieth following reporting quarter and also to the twenty fifth post on the official website;

accomplishment of indicators of target indicators of each ministry and department is systematically and critically analyzed at meetings of Presidium of the Cabinet of Ministers following the results of every quarter. At the same time effective measures in relation to heads of the relevant ministries and departments which allowed sluggishness and irresponsibility in case of accomplishment of indicators of target indicators of the ministries and departments are taken;

in case of modification of the approved budget parameters of the ministry and department change indicators of target indicators in proportion to the specified sizes of means, and also bring in the Cabinet of Ministers in coordination with the Ministry of Economics and finance.

10. Agree with the offers of the Ministry of Economics and finance providing:

a) expansion of report types about execution of the State Budget and budgets of the state trust funds provided in Legislative house;

b) hearing of reports in committees of Legislative house:

each six months - heads of the ministries and departments about execution of the target indicators connected with use of budgetary funds of managers of budgetary funds of the first level;

following the results of every quarter - the Tax Committee, Customs committee and Agency on management of the state assets about accomplishment of the forecast of the income of the Government budget;

c) carrying out by Audit Chamber following the results of accounting year of audit of accomplishment of the target indicators connected with use of budgetary funds of managers of budgetary funds of the first level.

11. Determine that:

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