of May 13, 2024 No. ZRU-926
About entering of amendment and changes into some legal acts of the Republic of Uzbekistan
Accepted by Legislative house on January 30, 2024
Approved by the Senate on March 30, 2024
In recent years in the country the considerable work directed to creating favorable conditions for development of the jewelry industry, increase in export of jewelry, and also creation of comprehensive opportunities for development and support of the sphere of tourism is carried out.
At the same time for the purpose of transformation of jewelry industry into one of the main drivers of the industry, support of activities for production and trade in jewelry, and also requirements satisfaction of subjects of entrepreneurship to raw materials this Law in the Tax code of the Republic of Uzbekistan makes the addition providing tax exemption on value added of import to the territory of the Republic of Uzbekistan of the gemstones used for production of jewelry.
At the same time for the purpose of further tourism development, support and creation of necessary conditions for implementation of effective activities of children's recreation camps this Law provides amendment of the Tax code of the Republic of Uzbekistan by regulation about release of profit on rendering services from the income tax, received by the rest houses and rest areas organized based on children's recreation camps in system of labor unions during the period out of season of rest of children.
Besides, the change providing release of the rest houses and rest areas organized based on children's recreation camps in system of labor unions during the period out of season of rest of children from obligatory certification is made to the Law of the Republic of Uzbekistan "About tourism".
This Law will serve providing domestic manufacturers of jewelry with raw material resources and increase in their export potential, and also tourism development and creation of new workplaces.
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