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Ministry of Justice

Republic of Uzbekistan

On December 25, 2024 No. 3590

RESOLUTION OF THE MINISTRY OF ECONOMICS AND FINANCE OF THE REPUBLIC OF UZBEKISTAN, TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN

of November 29, 2024 No. 196, on November 28, 2024 No. 2024-22

About approval of the Regulations on procedure for reflection in financial accounting of the privileges provided to legal entities on tax payment, customs payments and charges

According to the Law of the Republic of Uzbekistan "About financial accounting", the Law of the Republic of Uzbekistan "About the State Tax Service" the Ministry of Economics and finance, the Tax Committee is decided:

1. Approve Regulations on procedure for reflection in financial accounting of the privileges provided to legal entities on tax payment, customs payments and charges according to appendix No. 1*.

2. Recognize invalid some departmental regulatory legal acts according to appendix No. 2.

3. This resolution becomes effective since January 1, 2025.

Minister of Economy and Finance

D. Kuchkarov

Chairman of the Tax Committee

Sh. Kudbiyev

 

Appendix No. 2

to the Resolution of the Ministry of Economics and finance of November 29, 2024 No. 196 and the Tax Committee of the Republic of Uzbekistan of November 28, 2024 No. 2024-22

The list of the departmental regulatory legal acts recognized invalid

1. The resolution of the Ministry of Finance of the Republic of Uzbekistan, the State Tax Committee of the Republic of Uzbekistan, the State Customs Committee of the Republic of Uzbekistan of February 24, 2005 No. 29, 2005-25, 01-02/8-3 "About approval of regulations on procedure for registration and reflection in financial accounting of the privileges provided to legal entities on taxes, customs and obligatory payments in the budget" (reg. No. 1463 of April 2, 2005) (Collection of the legislation of the Republic of Uzbekistan, 2005, No. 14, the Art. 105).

2. Item 7 appendix to the order of the Minister of Economy and Finance of the Republic of Uzbekistan of July 6, 2023 No. 52 "About modification of some departmental regulatory legal acts of the Ministry of Economics and finance of the Republic of Uzbekistan in connection with enhancement of system of public administration" (reg. No. 3448 of July 25, 2023) (The national database of the legislation, 26.07.2023, No. 10/23/3448/0539).

 

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