of December 24, 2024 No. ZRU-1014
About entering of amendments and changes into some legal acts of the Republic of Uzbekistan in connection with acceptance of the main directions of tax and budget policy for 2025
Accepted by Legislative house on December 3, 2024
Approved by the Senate on December 18, 2024
Consecutive decrease in the tax load, simplification of system of the taxation, and also enhancement of tax administration are the major conditions of the accelerated development of economy and increase in investment appeal of the country.
At the same time there is need of further acceleration of market reforms, implementation of the offers and initiatives which arrived within open dialogue of the President of the Republic of Uzbekistan with entrepreneurs, reduction of the national legal system of the Republic of Uzbekistan in compliance with agreements of the World Trade Organization, and also implementation further of works on elimination of power shortage in regions due to increase in energy efficiency and application of renewable energy resources.
This Law to the Tax code of the Republic of Uzbekistan makes the changes providing tax exemption on turnover value added on realization of the empty parcels of land of nonagricultural appointment, cancellation of procedure for calculation in double size of the land tax on the parcels of land of agricultural purpose located in administrative borders of the cities and settlements, reduction of the amount of the social tax paid by workers of the individual entrepreneur, and also release of taxpayers from obligation on submission to tax authorities of shipping documents with mark of the customs border confirming crossing.
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