of December 25, 2024 No. PP-455
About measures for ensuring execution of the Law of the Republic of Uzbekistan "About the Government budget of the Republic of Uzbekistan for 2025"
(Extraction)
For the purpose of ensuring execution of the Law of the Republic of Uzbekistan "About the Government budget of the Republic of Uzbekistan for 2025":
1. Approve:
The extreme sizes of the budgetary appropriations allocated for managers of budgetary funds of the second level in 2025 according to appendix No. 1 *;
Minimum admissible sizes of turnover cash of the republican budget of the Republic of Uzbekistan, the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent for 2025 according to appendix No. 2 *;
The forecast of the income of the Government budget of the Republic of Uzbekistan for 2025 according to appendix No. 3 *;
The list of large taxpayers from the income tax in whom goes 2025 to the republican budget of the Republic of Uzbekistan in full, according to appendix No. 4*.
2. Leave the exceeded part of the forecast of the income in the following sizes for the following types of tax in the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent:
income tax in full;
the income tax in full (except for the income tax paid by the large taxpayers specified in appendix No. 4 to this resolution, the nonresidents of the Republic of Uzbekistan performing activities through organization, permanent in the Republic of Uzbekistan and also from the income of the nonresidents withheld at payment source);
in the Republic of Karakalpakstan of 100 percent, in other regions of 60 percent of the exceeded part of the forecast of tax incomes for value added (except for the value added tax paid by the large taxpayers specified in appendix No. 4 to this resolution).
At the same time when calculating of the exceeded part of the forecast of the income for receipt types of tax (except for the income taxes and value added paid by the large taxpayers specified in appendix No. 4 to this resolution) from large taxpayers are considered by regions.
Provide to the Ministry of Economics and finance the right to redistribution of the forecast of tax incomes to value added by regions within the approved indicators proceeding from the change in price (rates) and acts of the legislation.
Determine that transfer of the exceeded part of the forecast of the income from the republican budget of the Republic of Uzbekistan in the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent following the results of the IV quarter 2024 is made in January, 2025 and is displayed in reports for 2024.
3. Determine that in 2025 the standard rates of distribution of receipts of the social tax existing in 2024 remain.
4. Approve the following tax rates for 2025:
a) on the income tax for JSC Navoiy Mining and Smelting Plant and JSC Almalyk Mining and Smelting Plant proceeding from profitability degree according to appendix No. 5 *;
b) on tax for use of natural resources in the following sizes:
for JSC Navoiy Mining and Smelting Plant and JSC Almalyk Mining and Smelting Plant on gold - 10 percent and on palladium, silver, copper - 15 percent;
for GP "Navoiyuran" on uranium - 16 percent;
for JSC Uzbekneftegaz on oil, natural gas and gas condensate - 15 percent;
c) the amount of collection for the jewelry realized in retail trade from gold of 2 000 sum for 1 gram.
At the same time the tax rates provided in paragraphs second and third the subitem "b" of this Item are applied to all licensed subsoil plots.
5. Determine that:
a) in 2025 for real estate units of dwelling stock, and also for the parcels of land occupied by them:
the tax amount on property of physical persons estimated based on the cadastral cost determined in 2018 shall not exceed the tax amount added for 2024, more than in time 1,3;
the amount of the land tax levied from physical persons from lands of nonagricultural appointment, shall not exceed the tax amount added for 2024, more than in time 1,3.
Determine that real estate units of the physical persons which performed independent value assessment of real estate with involvement of the estimative organizations and who submitted the report on assessment in the tax authorities intended for their business activity and (or) commercialization, not intended for accommodation are recognized quality of tax base of the property tax of physical persons for 2025.
At the same time taxpayers till April, 2025 shall notify tax authorities on carrying out independent assessment;
b) 3 percent of receipts of tax for use of natural resources on nonmetallic construction materials go to special fund of the Tax Committee.
At the same time the allocated funds are used for attraction of additional surveying service to implementation of measuring works on determination of the actual amount of nonmetallic minerals, acquisition of modern means of video surveillance and devices of measurement of the extracted minerals.
To the Tax Committee together with the Ministry of the mining industry and geology to the 10th following reporting quarter to enter information on the done work in the Cabinet of Ministers.
6. To the Tax Committee together with Committee of sanitary and epidemiologic wellbeing and public health, the Uzbek technical regulation agency and Customs committee till July 1, 2025 to develop and implement in practice the automated information system allowing to create the list of the drinks containing sugar or other sweetening or vkuso-aromatic substances, to record contents of sugar and other substances in their structure, and also to update this list.
7. To the Ministry of Agriculture:
till April 1, 2025 together with the State scientific design institute of Uzdaverloyikh, the Tax Committee and the Agency of statistics to bring to all legal entities and physical persons having farmlands including Dehkan farms, information on the normative cost of lands for calculation of the land tax;
together with the interested ministries and departments till July 1, 2025 to develop and in accordance with the established procedure to introduce to the Cabinet of Ministers the draft of the resolution on enhancement of procedure for determination of normative cost of the earth proceeding from category and point of site class of farmlands.
8. Determine that since 2025 the means which arrived in the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent, and also budgets of areas and cities from privatization of the state assets are considered as their additional sources and in 2025 in target procedure go for program implementation "From poverty to wellbeing".
9. To managers of budgetary funds of the first level, Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and the city of Tashkent to take all necessary measures for economy and increase in efficiency of budgetary funds in 2025 on the basis of the principle "profitability and ensuring stability".
At the same time:
a) 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;
b) forbid introduction of offers on:
to increase in the sizes of the salary of managerial personnel of republican executive bodies (except for increases in the minimum wage);
to acquisition of official cars (except for special vehicles), expensive upholstered furniture and office accessories (except used in education, sciences, health cares, agricultural and water economy) at the expense of additional sources of the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent;
c) acquisition of official cars (except for special vehicles), expensive upholstered furniture and office accessories at the expense of off-budget funds of republican executive bodies is performed only in coordination with the Cabinet of Ministers;
d) in the course of creation of expense budget of state-financed organizations for 2025 to plan the size of expenses on acquisition of furniture and office accessories, and also commodity and material reserves with reduction by 10 percent in comparison with 2024 (except the preschool educational organizations, comprehensive schools and healthcare institutions).
10. To strictly prohibit to public authorities on places:
when forming parameters of expenses of the budget to allow shortage of funds for payroll costs and to the payments equated to it, acquisition of food and medicines, and also utilities;
contain the additional established posts which do not have regulatory framework at the expense of local budgets and their additional sources;
hold the events which do not have specific source of financing.
Determine that:
since January 1, 2025 maintenance costs of the healthcare institutions financed from budgets of areas (cities) are transferred to financing from the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent;
account part of budgets of areas and cities is created in the directions of expenses according to appendix No. 6*.
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