PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of October 14, 2024 No. UP-157

About additional measures for support of the companies which are engaged in export activities in the field of digitalization

For the purpose of the accelerated development of the sphere of development of software products, rendering remote services using digital technologies and IT services in the country, creations of additional terms for increase in the export potential of the companies which are engaged in these activities and also ensuring execution of the tasks determined in the Presidential decree of the Republic of Uzbekistan of February 21, 2024 No. UP-37 "About the State program by strategy implementation "Uzbekistan - 2030" in "Year of support of youth and business":

1. Determine that rendering services in the following additional types of activity is allowed to residents of the Technological park of software products and information technologies (further - the IT park):

within the organized educational services in the field of information technologies training along with English also to other foreign languages in the amount which is not exceeding 40 percent of annual comprehensive income on this service;

within activities for export of information services by means of the world information Internet (business process outsourcing) implementation of educational activities for the direction of business process outsourcing in the amount which is not exceeding 40 percent of annual comprehensive income on this service;

implementation of export of services of outsourcing of processes of knowledge (Knowledge Process Outsourcing) in foreign states by means of the world information Internet.

2. Agree with the offers of the Ministry of digital technologies, the Ministry of Economics and finance, and also the Ministry of investments, the industry and trade providing:

a) release for the period from February 1, 2025 to January 1, 2030 from the income tax of legal entities of the states who did not sign the Agreement on avoidance of double taxation with the Republic of Uzbekistan rendered services (including services on which the royalty is paid) in the field of information technologies to residents of the IT park which amount of export services within calendar year exceeded 10 million US dollars, for a period of up to the end of the specified calendar year;

b) application for the period from February 1, 2025 to January 1, 2040 concerning the income in type of dividends of founders (participants) of residents of the IT park - physical persons and legal entities, being nonresidents of the Republic of Uzbekistan whose export volume as a part of comprehensive income makes more than 50 percent, 5 percent rate of tax on the income and the income tax of physical persons applied to residents of the Republic of Uzbekistan;

c) prolongation for the period from January 1, 2028 to January 1, 2040 the tax and customs privileges (except for the value added tax) provided by the Presidential decree of the Republic of Uzbekistan of June 30, 2017 No. UP-5099 "About Measures for Radical Improvement of Conditions for Development of Industry of Information Technologies in the Republic" for the residents of the IT park corresponding to one of the following criteria:

legal entities whose export volume on the types of activity permitted to implementation by residents of the IT park as a part of comprehensive income within calendar year makes more than 50 percent;

the legal entities rendering IT and educational services which more than 50 percent of graduates are aged more senior than eighteen years within calendar year found a job on the export companies which are residents of the IT park.

To the Ministry of Economics and finance, to the Tax Committee and the Ministry of digital technologies proceeding from this Item till January 1, 2025 to introduce the bill providing modification and amendments in the Tax code to the Cabinet of Ministers.

3. Determine that for the period from January 1, 2025 to January 1, 2026 according to the procedure of experiment implementation of payments for promotion services by means of corporate bank cards in case of accomplishment of all stated below conditions is allowed to residents of the IT park:

use of promotion services of foreign information resources and systems of the world information Internet (including websites, cross-platform resources, social networks and messengers) with audience over 100 million;

within 10 percent of export revenue within calendar year, but in the amount of no more than 100 thousand US dollars;

introduction of data on payments on promotion services in the Single electronic information system of the foreign trade transactions.

Determine that the permitted extreme amount of payments for promotion services by means of corporate bank cards, on the basis of results of the experiment provided by this Item, is established further by resolutions of the Cabinet of Ministers.

4. Agree with the offer of the Ministry of digital technologies, the Ministries of the higher education, science and innovations about issue since April 1, 2025 "IT visa" to also foreign professors-teachers of the highest educational institutions with academic degree of the candidate of science, doctor of philosophy (PhD) or the doctor of science (DSc) in the field of information technologies, and also to the physical person performing functions of sole executive body of the legal entity who received IT park resident status or to the chairman of collegiate executive body, and also their deputies.

5. Determine that for the purpose of creation of single system of development of activities of persons who are engaged in export activities in the field of digitalization till January 1, 2028 the Program of support of self-employed persons in the field of digital technologies will be realized.

At the same time participants of the Program will be given resident status of the IT park and proceeding from amount of the corresponding services rendered by them:

the part of expenses on access to services of modern offices, co-working centers, sports complexes is covered, or discounts on them on the basis of programs of cooperation are provided to medical and educational services;

possibilities of free access to co-working platforms of the "IT towns" created in regions are created, and also legal advisory services are provided;

conditions for receipt on favorable terms of education on prestigious international platforms for the purpose of development of professional skills are created;

meetings, forums and other actions for the purpose of experience exchange, development social and business contacts are held on permanent basis.

6. Approve the Plan of measures for increase in export of services in the field of digital technologies and to attraction to the country of the foreign companies in this sphere it agrees приложению*.

* Appendix is given in Uzbek.

7. Establish procedure according to which:

a) Government commission concerning investment attraction, developments of the industry and regulation of trade (Zh. Hodzhayev) on the basis of offers of the Ministry of digital technologies, the Agency of information and mass communications, Committee on development of the competition and consumer protection affirm:

the list of foreign information resources and systems of the world information Internet with audience over 100 million provided in Item 3 of this Decree;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info