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PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of August 30, 2024 No. UP-132

About measures for realization of the tasks determined in the fourth open dialogue of the President of the Republic of Uzbekistan with entrepreneurs

For the purpose of implementation of the offers and initiatives directed to the solution of the system issues touched in 12 thousand addresses which arrived within open dialogue of the President of the Republic of Uzbekistan with entrepreneurs spent on August 20 the current year, and also execution of the priority tasks determined in open dialogue:

1. Approve within the Program for realization of the tasks determined in open dialogue of 2024 of the President of the Republic of Uzbekistan with entrepreneurs developed on the basis of offers and initiatives announced during extensive discussions with entrepreneurs and consisting of 5 directions on their accomplishment:

The list of drafts of the acts of the legislation which are subject to development (further - the List) according to appendix No. 1 *;

The plan of practical actions according to appendix No. 2*.

2. Assign to heads of the ministries and departments the personal responsibility for high-quality and timely development, coordination and introduction in accordance with the established procedure of drafts of acts of the legislation according to appendix No. 1 * to this Decree, and also for unconditional execution of actions according to appendix No. 2 * to this Decree.

* Appendices No. No. 1-2 are given in Uzbek.

Determine that the stimulating payments to the heads of the ministries and departments who performed the order not in full, performed with delay or did not provide execution of the order during the period from the date of the termination of completion date of the order before ensuring its execution stop.

3. Establish procedure according to which since November 1, 2024:

all commercial banks and the microfinancial organizations are involved in support of subjects of small and medium business on the basis of state programs;

it is allowed to increase to commercial banks and the microfinancial organizations at the expense of their own resources to 300 million sum the sizes of the unsecured microcredits allocated to small business entities at the rate to 100 million sum within the Comprehensive program of the continuous support of small business realized based on the resolution of the President of the Republic of Uzbekistan of September 14, 2023 No. PP-306, with preserving procedure for refinancing or provision of the guarantee on the unsecured microcredits.

4. To the Ministry of Economics and finance together with the Tax Committee to introduce to the Cabinet of Ministers the bill on release since January 1, 2025 from the turnover value added tax on realization of the empty parcels of land of nonagricultural appointment on electronic online biddings on the basis of the property right.

5. To the Cabinet of Ministers till November 1, 2024 to take measures for creation of conveniences to subjects of entrepreneurship when implementing advance payment for electrical energy and natural gas, to increase in contractual limits of amount of consumption of electrical energy and natural gas and reduction at least by 10 times of the amount of surcharge for electrical energy and the natural gas consumed over contractual limits.

6. Determine that:

a) in case of compensation of tax amounts on value added on export transactions:

provision by taxpayers in the tax authorities of shipping documents with mark of the customs authority located at the check point from customs area of the Republic of Uzbekistan confirming sending goods to the country of destination is not required;

the data of customs authorities on movement of goods through customs border provided to tax authorities by means of electronic data exchange in real time are the basis for commodity export implementation confirmation.

At the same time this procedure extends also to the applications submitted for compensation of tax amounts for value added on export transactions since December 1, 2023 before entry into force of this Decree;

b) if in the contract on import of the equipment and (or) component parts for their deliveries the period is established over 180 days, then for repatriations of assets on this transaction is recognized the delivery date specified in the contract.

7. Lower during the period from January 1, 2025 to January 1, 2028 by 50 percent rate of the income tax for catering establishments.

8. Implement since October 1, 2024 to the subjects of entrepreneurship rendering tour operator and hotel services, since January 1, 2025 - service of public catering, for up to January 1, 2028 system of return of part of the paid value added tax from the republican budget monthly to the 25th in the following sizes:

a) to catering establishments if part of their monthly goods turnover in non-cash form (by means of payment terminals or mobile payments) constituted:

more than 60 percent - in the amount of 40 percent of the tax amount paid to the budget on value added;

less than 60 percent - in the amount of 20 percent of the tax amount paid to the budget on value added;

b) to the subjects of entrepreneurship rendering tour operator and hotel services - in the amount of 20 percent of the tax amount paid to the budget on value added.

9. Implement since January 1, 2025 incentive system of producers proceeding from the level of development of goods when implementing public procurements (except the public procurements conducted by corporate customers for commercial purposes). At the same time along with the Electronic cooperation portal this system takes root by means of the Special information portal on public procurements in all electronic systems of public procurements.

To Chamber of Commerce and Industry together with the Ministry of Economics and finance, technical regulation Agency and the Agency of statistics in two-month time to implement system of issue of certificates on goods of national production by industries and the Register of level of their development.

10. Determine that:

since November 1, 2024 the Register of factors of high risk of life and to health of the person (further - the Register) in public format takes root;

since January 1, 2025 suspension of operations of subjects of entrepreneurship by monitoring bodies is allowed only based on the factors included in the Register except cases of suspension of operations of subjects of entrepreneurship judicially and on the bases determined by the law.

11. Implement monitoring bodies since January 1, 2025 the electronic Risk analysis system on risk identification of making of offenses in activities of subjects of entrepreneurship. At the same time to determine that initiation of checks and preventive actions is performed on the basis of results of this system.

12. To the Prosecutor General's Office together with the Ministry of Justice and the Tax Committee to introduce in accordance with the established procedure the bill on increase twice in the extent of the damage which is the basis for criminal prosecution for intentional concealment, understating of profit (income) or other taxation objects in a month, and other intentional evasion from payment of the taxes or charges established by the state is equal.