of December 24, 2024 No. ZRU-1011
About the Government budget of the Republic of Uzbekistan for 2025
Accepted by Legislative house on December 3, 2024
Approved by the Senate on December 18, 2024
The purpose of this Law is relations management, connected with forming and execution of the Consolidated budget of the Republic of Uzbekistan for 2025.
The budgetary appropriations allocated according to this Law from the republican budget of the Republic of Uzbekistan (further - the republican budget) to managers of budgetary funds of the first level, are used only within 2025 financial years and not postponed to the following financial year.
Managers of budgetary funds of the first level have the right to redistribute the current expenses, including allocated funds on implementation of state programs of development (further - development programs), from one development program in other development program within the saved means.
Managers of budgetary funds of the first level have the right to direct up to 10 limiting percent of the sizes of the budgetary appropriations allocated from the republican budget based on the resolution of the Cabinet of Ministers of the Republic of Uzbekistan (further - the Cabinet of Ministers), to the subordinated organizations financed from the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent.
The ministries and departments to the 20th following reporting quarter represent to the Ministry of Economics and finance of the Republic of Uzbekistan the reports on results of efficiency of appropriate programs of development estimated by services of internal audit.
The Ministry of Economics and finance of the Republic of Uzbekistan following the results of every quarter to the 10th day of the next month represents data on the funds on gender allocated from the Government budget of the Republic of Uzbekistan to chambers of Oliy Majlis of the Republic of Uzbekistan.
For the purpose of support of financing of socially important national and state programs, and also projects on forming of production and non-productive infrastructure the established sizes of the grant means (except for the grant funds allocated with conditions (opportunities) of independent determination of the sizes and industries by the government of the Republic of Uzbekistan) allocated from foreign sources (foreign states, the international organizations, the international financial and economic institutions, the foreign government financial organizations) to managers of budgetary funds of the first level increase without modification of this Law.
The legislative house of Oliy Majlis of the Republic of Uzbekistan performs hearing of reports of managers of budgetary funds of the first level about use of the budgetary appropriations allocated from the republican budget and also about condition of accomplishment of target indicators of the development program.
Take into consideration summary parameters of the Consolidated budget of the Republic of Uzbekistan for 2025 and the budget reference points for 2026-2027 according to appendix No. 1, the forecast of the main macroeconomic indicators of development of the Republic of Uzbekistan for 2025 and target reference points for 2026-2027 forming the basis by their preparation according to appendix No. 2.
Take into consideration the forecast of the income of the state trust funds and Fund of reconstruction and development of the Republic of Uzbekistan for 2025 and to approve their expenses according to appendix No. 3.
Take into consideration the forecast of the income of the republican budget for 2025 according to appendix No. 4.
Approve the extreme sizes of the budgetary appropriations allocated from the republican budget to managers of budgetary funds of the first level for 2025 according to appendix No. 5.
Part of the means arriving in off-budget funds of public authorities and republican executive bodies, bodies of court and prosecutor's office at the expense of taxes, the state fees, charges and non-tax payments, administrative penalties and financial sanctions can be transferred into the republican budget based on decisions of the President of the Republic of Uzbekistan and the Cabinet of Ministers.
Take into consideration forecasts of the income and expenses of the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent for 2025 according to appendix No. 6.
Approve the sizes of the leveling interbudget transfers allocated from the republican budget in the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent, for 2025 according to appendix No. 7.
Reduction of the sizes of the leveling interbudget transfers provided by this Law irrespective of execution of the forecast of budget receipts of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent is not allowed.
Approve for 2025:
the minimum rates of the rent established for the physical persons and legal entities leasing property according to appendix No. 8 (for the purpose of the taxation);
limiting rates of charges for the right of retail trade by separate types of goods according to appendix No. 9;
rates of charges for entrance on the territory and transit across the territory of the Republic of Uzbekistan of vehicles of foreign states according to appendix No. 10.
The rates of customs duties applied in case of commodity importation on the territory of the Republic of Uzbekistan affirm the decision of the President of the Republic of Uzbekistan.
Establish amount of reserve fund of the Cabinet of Ministers for 2025 in the amount of 1,0 of trillion sum.
Reserve funds of the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent, budgets of areas and cities for 2025 are created in the amount of at least 1,0 of percent from the approved total expenses (except for funds of budgets of areas and the cities for financing of the actions created on the basis of public opinion) the relevant budgets. At the same time in regions in which mechanisms of national health insurance are implemented reserve funds of budgets of the respective areas and cities are created at a rate of not less than amount of previous year in which these mechanisms are implemented, and forming of additional resources is performed due to reduction of means of reserve funds of the relevant higher budgets.
In case of increase in the sizes of the interbudget transfers allocated from the higher budget in case of execution of the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent, budgets of areas and cities, the established sizes of reserve funds of the relevant budgets are not reviewed.
In case of assignment from reserve fund of the Cabinet of Ministers of change are not brought in this Law.
In cases of failure to carry out of the forecast of the income of budgets of the budget system of the Republic of Uzbekistan following the results of execution in six months and lack of good causes for their receipt until the end of the current financial year expense reduction is performed in the amount of:
more than 3 percent from total expenses of the republican budget - chambers of Oliy Majlis of the Republic of Uzbekistan according to the offer of the Cabinet of Ministers;
3 and less percent from total expenses of the republican budget - based on the decision of the Cabinet of Ministers according to the offer of the Ministry of Economics and finance of the Republic of Uzbekistan.
Decisions on expense reduction of the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent, budgets of areas and cities are accepted respectively by the Jokargi Kenes of the Republic of Karakalpakstan, Kengashami of People's Deputies of areas and the city of Tashkent, areas and the cities.
In case of expense reduction of budgets development of budgetary funds, and also the assumed legal and financial obligations of state-financed organizations and receivers of budgetary funds are taken into consideration. At the same time the salary reduction and the payments equated to it is performed according to Article 120 of the Budget code of the Republic of Uzbekistan.
Establish for 2025:
limiting amount of again signed annual agreements on attraction of external borrowings on behalf of the Republic of Uzbekistan (the government of the Republic of Uzbekistan) and under guarantee of the Republic of Uzbekistan in the amount of 5, one billion US dollars, from them 3, 0 billion US dollars - on support of the Government budget of the Republic of Uzbekistan, including on financing of central government budget deficit of the Republic of Uzbekistan, 2, 5 billion US dollars - on financing of investment projects;
limiting net volume of the government securities issued on behalf of the Republic of Uzbekistan in the amount of 30,0 of trillion sum;
the extreme size of cost of all new projects signed on the basis of the principles of public-private partnership by which adoption of obligations by the state (purchase or payment) and issue of comfort letters by the state, in the amount of 6, is required to 5 billion US dollars.
Establish the extreme extent of deficit of the Consolidated budget of the Republic of Uzbekistan for 2025 in the amount of 3 percent from gross domestic product.
Additional expenses at the expense of the Government budget of the Republic of Uzbekistan and the state trust funds which can lead to limiting excess of the extent of deficit of the Consolidated budget of the Republic of Uzbekistan are performed only in the presence of additional source of the income or due to reducing other expenses.
The following types of tax are in full enlisted in budgets of areas and cities:
property tax of physical persons;
the land tax from physical persons;
the income tax paid by physical persons based on the declaration on the annual earnings gained from property leasing, and also paid by individual entrepreneurs;
tax for use of water resources;
tax for use of natural resources on nonmetallic construction materials;
receipts tax;
the property tax of legal entities, except for the tax paid by large taxpayers;
the land tax from legal entities, except for the tax paid by large taxpayers;
receipts from leasing of the state assets.
In case of application of the income types provided in part one of this Article contributions to the higher budget in case of excess of the income from budgets expenses of areas and cities can provide the Jokargi Kenes of the Republic of Karakalpakstan, Kengasha of People's Deputies of areas and the city of Tashkent.
The following types of tax are in full enlisted in the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent:
the property tax of legal entities paid by large taxpayers;
the land tax from legal entities paid by large taxpayers;
the excise tax in case of realization to final consumers of gasoline, diesel fuel and gas;
revenues on the excise tax to tobacco products (except imported goods) according to share of population size of the Republic of Karakalpakstan, areas and the city of Tashkent in republic population size as of July 1 of last financial year, according to received from the Agency of statistics in case of the President of the Republic of Uzbekistan. At the same time outstanding part of the forecast of the income is compensated in the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent at the expense of means of the republican budget, and the exceeded part of the forecast of the income remains at the disposal of the republican budget.
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