of January 23, 2024 No. PP-39
About measures for implementation of rating of stability of subjects of entrepreneurship
For the purpose of ensuring execution of the priority tasks determined within open dialogue of the President of the Republic of Uzbekistan with entrepreneurs who is carried out on August 18, 2023, and also creation of optimum conditions for the subjects of entrepreneurship who are timely paying taxes and performing activities with observance of requirements of the legislation, and their encouragement:
1. Agree with the offer of Chamber of Commerce and Industry, Tax Committee, Ministry of Economics and finance, and also the Representative for protection of the rights and legitimate interests of subjects of entrepreneurship about implementation since February 1, 2024 of the Rating of stability of subjects of the entrepreneurship (further - Rating) providing identification and additional encouragement of the subjects of entrepreneurship performing activities with observance of requirements of the legislation.
2. Determine that:
a) within Rating subjects of entrepreneurship are divided into the following categories:
categories "AAA", "AA" and "A" - the high rating of stability;
categories "VVV", "VV" and "B" - the average rating of stability;
categories "CCC", "CC" and "C" - the satisfactory rating of stability;
category "D" - the low rating of stability;
b) The rating is created automatically (online) on the electronic platform "Rating of Stability of Entrepreneurs" of the Tax Committee (further - the Platform) by means of interdepartmental data exchange and published on the official website of Chamber of Commerce and Industry;
c) subjects of entrepreneurship with the high rating of stability annually on the eve of August 20 - Day of entrepreneurs are recommended for rewarding with the state awards and the breastplate "Faol tadbirkor" according to the offer of Public council on support of entrepreneurship for the President of the Republic of Uzbekistan (further - Public council).
3. To Chamber of Commerce and Industry together with the Tax Committee, the Representative for protection of the rights and legitimate interests of subjects of entrepreneurship and the interested departments in two weeks to develop the guidelines manual by criteria of rating indicators, to provide its bringing to subjects of entrepreneurship by means of personal office of the taxpayer.
4. Implement the following measures of encouragement of subjects of entrepreneurship with the high rating of stability:
a) in activities of subjects of entrepreneurship of category "AAA" tax audits are not carried out (except for the inspections which are carried out within criminal cases), and also compensation (return) of tax amounts on value added of this category of subjects of entrepreneurship is performed in one-day time without conducting checks;
b) if the amount of initial payment for the state assets in case of their realization with payment term by installments to the subjects of entrepreneurship of category "AA" above performing activities in the areas referred to categories 4 and 5, constitutes less than 35 percent, annual interests at the main rate of the Central bank on remaining balance of the amount are not charged, and also the payment due date is by installments determined in 7 years (equal shares) irrespective of the amount size
;c) for subjects of entrepreneurship of category "A" above return of excessively paid amounts on taxes (except for the value added tax) is performed in three-day time;
d) to subjects of entrepreneurship of category "BBB" the procedure for mutual accounting of the tax amounts on value added paid in case of commodity import and sales of goods (services) is applied above.
5. Determine that:
encouragement measures, the stipulated in Item 4 presents of the resolution, do not extend to the state companies and legal entities in whose authorized capital the state share constitutes 50 percent and more;
since April 1, 2024 subsidies, privileges and preferences are applied to subjects of entrepreneurship depending on the level of their rating.
To the Ministry of Economics and finance together with Chamber of Commerce and Industry and other interested ministries and departments in two-month time to bring updated procedure for provision of subsidies, privileges and preferences to subjects of entrepreneurship in the Cabinet of Ministers.
6. For the purpose of ensuring complete start of the Platform since February 1, 2024:
Provide to the Supreme Court integration of the information systems with the Platform;
To the Tax Committee grant to Chamber of Commerce and Industry the right to use of the Platform;
To Chamber of Commerce and Industry to conduct monitoring of data of rating and efficiency of response to the arriving addresses, to provide openness of data.
7. Approve offers of Public council on:
to fixing of members of Public council to regions and industries and carrying out in the I quarter 2024 of seminars for training of subjects of entrepreneurship in rating system and its opportunities;
the weekly organization of analytical talk-shows, debates, briefings, questions-answers, display of the videos and other propaganda actions displaying opinion and the relation of independent experts, specialists and the population;
to quarterly discussion in Public council of results of rating by regions, industries and categories, and also to introduction of offers on the solution of the revealed system problems.
8. To the Cabinet of Ministers in week time to approve the Procedure for maintaining Rating of stability of subjects of entrepreneurship.
9. Approve "Road map" on illumination of essence and content of Rating of stability of subjects of entrepreneurship and the solution of organizational matters of its implementation it agrees prilozheniyu*.
10. To Chamber of Commerce and Industry together with the Tax Committee and the Representative for protection of the rights and legitimate interests of subjects of entrepreneurship:
a) to weekly hold meetings with subjects of entrepreneurship, to give practical help in improvement of rating indicators to the subjects of entrepreneurship referred to "average", "satisfactory" and "low" categories on system basis;
b) quarterly:
prepare videos and explanatory materials about activities of subjects of entrepreneurship with the high rating of stability, to widely light them in mass media, social networks, and also hold propaganda events in makhallyakh;
organize training courses and lessons of professional skill for the youth studying in the general education, average special and highest educational organizations with participation of subjects of entrepreneurship with the high rating of stability;
c) annually at meetings of Public council to analyze criteria and technique of assessment of rating indicators from the point of view of ensuring objectivity of results of rating, to regularly enhance them.
11. It is wide to agency of information and mass communications, National news agency of Uzbekistan and National broadcasting company of Uzbekistan to light in mass media, the Internet and social networks of the purpose and task, and also the expected results of implementation of this resolution.
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