RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of April 2, 2022 No. 150

About approval of administrative regulations on rendering separate state services in the field of registration of taxpayers

For the purpose of ensuring execution of the Presidential decree of the Republic of Uzbekistan of October 30, 2020 No. UP-6098 "About Organizational Measures for Reducing Shadow Economy and Increase in Efficiency of Activities of Tax Authorities", and also further enhancement of system of rendering the state services in the sphere of registration of taxpayers the DECIDES: Cabinet of Ministers

1. Take into consideration that according to the Presidential decree of the Republic of Uzbekistan of April 30, 2021 No. UP-6218 "About Measures for Complex Systematization of National Base of the Legislation" are determined practical measures by systematization of regulatory legal acts on legislation industries, cancellation of some departmental regulatory legal acts by transfer to form of the acts of the legislation having higher legal force, to decrease in regulatory loading and improvement of business environment by systematization of separate acts.

2. Approve:

Administrative regulations of rendering the state service in registration in bodies of the State Tax Service of lease agreements or free use by real estate, according to appendix No. 1;

Administrative regulations of rendering the state service in registration (removal from accounting) in bodies of the State Tax Service of permanent organizations and separate divisions of foreign legal entities, according to appendix No. 2;

Administrative regulations of rendering the state service in registration (removal from accounting) in bodies of the State Tax Service of the foreign legal entities performing transactions at the commodity and raw exchanges and (or) purchase (sale) of shares of societies at the organized biddings in the Republic of Uzbekistan and also rendering to physical persons of service electronically which place of realization the territory of the Republic of Uzbekistan, according to appendix No. 3 is recognized;

Administrative regulations of rendering the state service in registration of taxpayers in tax authorities on the taxation object, according to appendix No. 4;

Administrative regulations of rendering the state service in official confirmation of the fact of the permanent location (residence) of legal entities and physical persons - the residents of the Republic of Uzbekistan performing foreign economic activity according to appendix No. 5;

Administrative regulations of rendering the state services in provision to taxpayers of statements from personal accounts and reconciliation statements, according to appendix No. 6.

Administrative regulations of rendering the state service in submission of declarations on gross annual income of the physical persons, declarations represented in voluntary procedure and preliminary declarations, and also declarations on income gained from realization of property of the foreign physical person according to appendix No. 7;

Administrative regulations of rendering the state service in the direction of the statement for return of excessively paid income tax, directed to payment of training in the professional and highest educational, non-state preschool educational organizations and (or) schools, and also on repayment of the obtained mortgage loans, according to appendix No. 8.

Administrative regulations of rendering the state service in assignment and application of identification taxpayer number to legal entities, according to appendix No. 9.

3. Determine that:

registration in tax authorities of the foreign legal entities performing transactions at the commodity and raw exchanges and (or) purchase (sale) of shares of societies at the organized biddings in the Republic of Uzbekistan is performed by tax authorities of the area (city), and registration in tax authorities of the foreign legal entities rendering to physical persons of service electronically which place of realization the territory of the Republic of Uzbekistan is recognized, - Interregional tax authorities on large taxpayers, through the official website of the Tax Committee of the Republic of Uzbekistan electronically;

registration of taxpayers in tax authorities on the taxation object is performed on taxpayers on value added - the State Tax Administrations of the Republic of Karakalpakstan, areas and the city of Tashkent, on large taxpayers - Interregional tax authorities on large taxpayers, and on other taxpayers - tax authorities of the area (city) on the location of the taxation object;

the state services in provision are provided to taxpayers of statements from personal accounts and reconciliation statements by bodies of Tax Service online in the mode 24/7 through personal office of the taxpayer on the official website of the Tax Committee based on data of the corresponding personal account on which it is conducted account of the tax liabilities (was kept);

When changing the head and (or) accountant of the legal entity tax authorities are notified by the official of the legal entity within ten days from the date of such changes through private office of the taxpayer or mobile application of the taxpayer.

4. In a month to provide to the Tax Committee of the Republic of Uzbekistan:

development of the special automated information system on registration electronically and registration of lease agreements or free use by real estate;

together with the interested ministries and departments to bring the regulatory legal acts adopted by them into accord with this resolution.

5. To impose control of execution of this resolution on the deputy prime minister of the Republic of Uzbekistan on financial and economic questions and reducing poverty Kuchkarov D. A. and chairman of the Tax Committee of the Republic of Uzbekistan Kudbiyev Sh. D.

Appendix No. 1

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of April 2, 2022 No. 150

Administrative regulations of rendering the state service in registration in bodies of the State Tax Service of lease agreements or free use by real estate

Chapter 1. General provisions

1. These Regulations determine procedure for rendering the state service in registration in bodies of the State Tax Service through the Center of the state services or the Single portal of interactive state services of the Republic of Uzbekistan (further - EPIGU) lease agreements or the free use by real estate concluded by legal entities and physical persons.

2. Lease agreements or free use by real estate (further - contracts of the real estate) are signed according to the procedure, established by the legislation, and are subject to registration in bodies of the State Tax Service through bodies of Tax Service or EPIGU.

3. The duration of the agreement of the real estate is established according to the agreement signed between the parties within the terms established by the legislation.

4. The agreement of the real estate is constituted in standard form according to appendix No. 1 to these Regulations or in shape, not contradicting the legislation.

Chapter 2. Procedure for registration of agreements of the real estate in bodies of the State Tax Service

5. Agreements of the real estate are subject to registration in bodies of the State Tax Service for the scheme according to appendix No. 2 to these Regulations.

6. Real estate can be provided by person who received in lease (free use) in the sublease (free use) to other persons (if it is provided by the agreement). Agreements of the sublease are also subject to registration in the tax authority according to the procedure established by these Regulations.

At the same time person providing property in lease (free use) in case of registration of agreements of the real estate in tax authorities confirms issue of permission to cession of property in the sublease (free use) through EPIGU or by means of the special automated information systems of bodies of the State Tax Service.

7. Person providing property in lease (free use) shall no later than three days from the date of the conclusion of the agreement of the real estate in time register it in body of the State Tax Service.

7-1. By the homeowner along with registration of the lease agreement or free use in bodies of Tax Service the questionnaire for temporary registration of lessees or users can be directed to lease term or free use.

At the same time based on such questionnaire of person, specified in the lease agreement or free use, automatically are registered in the place of temporary stay in these premises for the term specified in the agreement.

In case of expiration or early agreement cancelation of lease (free use) registered in bodies of Tax Service, temporary registration automatically (without additional address of the owner and without the consent of the lessee(s)) it is cancelled.

8. The payment for registration of agreements of the real estate in bodies of the State Tax Service is not levied.

In case of the direction of the questionnaire for registration in the place of temporary stay along with registration of lease agreements (free use) of real estate in bodies of Tax Service, for registration of the lessee(s) in the place of temporary stay the state fee in the amount of, established by the Law of the Republic of Uzbekistan "About the state fee" is collected.

The amount of the state fee is distributed according to the procedure, the established Regulations on order of registration in the place of permanent residence and the place of temporary stay of citizens of the Republic of Uzbekistan approved by the resolution of the Cabinet of Ministers of October 22, 2018 No. 845, and Regulations on order of registration in the place of permanent residence and the place of temporary stay of citizens of the Republic of Uzbekistan in the city of Tashkent and the Tashkent region approved by the resolution of the Cabinet of Ministers of December 28, 2019 No. 1049.

9. In case of state registration of legal entities according to the procedure, established by the legislation, as the location of the legal entity the non-residential premise shall be specified.

In apartment houses legal entities accommodate only in non-residential premises, on the permitted types of activity.

According to the procedure of exception, in cases, stipulated by the legislation, accommodation of legal entities in premises, on the permitted types of activity is allowed.

Chapter 3. Registration of the agreement of the real estate

10. Statement of contracts of the real estate for accounting in bodies of Tax Service is performed only electronically, in real time, remotely through EPIGU or personal office of the taxpayer in the special automated information system of the Tax Committee.

At the same time person providing property in lease (free use) by means of the special automated information system creates the information about the lessor, the lessee and about the property leased (free use) in form according to appendix No. 3 to these Regulations.

If the agreement of the real estate directed by person providing property in lease (free use) through private office of the taxpayer is not confirmed by person receiving property in lease (free use) within 5 days, the agreement is considered not registered in bodies of the State Tax Service.

10-1. Registration in the place of temporary stay along with registration in bodies of Tax Service of lease agreements or free use by housing is performed by entering into the questionnaire of PINFL of the lessee(s) and their spouse(s) and children.

At the same time this identity documents, passports (ID card) and certificates of birth of the lessee (user), his spouse(s) and children are created automatically through the special automated information system on the basis of integration into databases of the relevant ministries and departments.

11. In case of registration of the agreement the certificate on registration of the agreement of the real estate containing QR code in form according to appendix No. 4 to these Regulations is electronically created.

In case of registration in the place of temporary stay along with registration of the lease agreement (free use) of real estate in bodies of Tax Service, together with the certificate the certificate automatically creates the notification (invoice) with indication of the amount of the state tax for registration in the place of the temporary stay established by the Law of the Republic of Uzbekistan "About the state fee".

Authenticity of the certificate is determined by check of QR code through special mobile application. When checking QR code of the certificate the reference to electronic form of the agreement of the real estate registered in the XML format is removed.

To the legal entities and physical persons owning two and more taxation objects under each agreement of the real estate the separate certificate on registration in tax authority is granted.

11-1. After payment of the state fee the questionnaire for registration in the place of temporary stay goes to the information system "Manzil" of the Ministry of Internal Affairs together with details of the registered lease agreement.

Registration in the place of temporary stay is performed according to the procedure, the established Regulations on order of registration in the place of permanent residence and the place of temporary stay of citizens of the Republic of Uzbekistan approved by the resolution of the Cabinet of Ministers of October 22, 2018 No. 845, and Regulations on order of registration in the place of permanent residence and the place of temporary stay of citizens of the Republic of Uzbekistan in the city of Tashkent and the Tashkent region approved by the resolution of the Cabinet of Ministers of December 28, 2019 No. 1049.

After registration of the lessee(s) in the place of temporary stay in the relevant divisions of migration and registration of nationality of law-enforcement bodies, the lessee(s) through personal office in information system of tax authorities the registration sheet protected by QR code goes.

In case of failure to pay the state fee within ten days from the date of the direction of the questionnaire, in consideration of the application about registration in the place of temporary stay automatically refuses.

After statement variation the owner or the lessee (user) can repeatedly direct the questionnaire in general procedure according to this Provision.

12. In case of registration in body of the State Tax Service of the agreement of the real estate signed between physical persons the payment order about payment of the tax on the income of physical persons accrued for the current year at the same time is created and it is provided to the taxpayer

Chapter 4. Removal from accounting of the agreement of the real estate in case of its termination

13. The agreement of the real estate is terminated after the termination of the term specified in the agreement signed in accordance with the established procedure.

Registration in the place of temporary stay stops from the moment of agreement cancelation.

14. In case of early agreement cancelation of the real estate by agreement of the parties or recognition invalid agreements of the real estate according to the procedure, established by the legislation, the agreement of the real estate is struck off the register by person providing property in lease (free use), in real time by means of the special automated information system.

The questionnaire of the lessor (user) at the same time with removal from accounting goes to the information system "Manzil" of the Ministry of Internal Affairs and registration of the lessee in the place of temporary stay is cancelled.

Chapter 5. Final provisions

15. Persons guilty of violation of requirements of these Regulations bear responsibility according to the procedure, established by the legislation.

16. Control of observance of requirements of these Regulations is exercised by bodies of the State Tax Service according to the legislation.

Appendix No. 1

to Administrative regulations of rendering the state service in registration in bodies of the State Tax Service of lease agreements or free use by real estate

Sample

Lease agreement or free use by real estate

__________________ (date of the conclusion)

__________________ (detention center)

We, _______________________, _______ of year of birth, (the passport (ID) of the _______ series number ______, is issued _________ years, ___________ to the district (city) Departments of Internal Affairs, registered in the place of permanent residence to the address: ________ area (The Republic of Karakalpakstan, the city of Tashkent), _____________ the area (city), _________________ SGM, the street (quarter, the massif) ___________, the house No. _____, the apartment No. ____, (further - the Lessor) on the one hand, and _______________________, _______ of year of birth, (the passport (ID) of the _______ series number ______, is issued _________ years, ___________ to the district (city) Departments of Internal Affairs, registered in the place of permanent residence to the address: ________ area (The Republic of Karakalpakstan, the city of Tashkent), _____________ the area (city), _________________ SGM, the street (quarter, the massif) ___________, the house No. _____, the apartment No. ____, (further - the Lessee), on the other hand, signed this agreement as follows:

I. Subject of the agreement

1. I, the Lessor, give to the Lessee for a fee (to free use) in temporary ownership and use the premises belonging to me on the property right and at the address: _________________ area (The Republic of Karakalpakstan, the city of Tashkent), _____________________ the area (city), _________________ SGM, the street (quarter, the massif) ___________, the house No. _____, the apartment No. ____, I, the Lessee, accept these premises in temporary ownership and use (in free use).

2. The leased premises consist from: ______________ sq.m of the total used area (the area is specified words), ______________ sq.m of the living (used) space (the area is specified words) (______ living rooms, hall, kitchen, bathroom and others).

3. The above-stated premises belonging to the Lessor based on the statement from the state register (No. _____________ register number and date) issued _____________ by district (city) branch ___________ (regional, city) managements of Chamber of the state inventories, are registered in the State register of the rights to real estate units behind cadastral number ____________________.

4. The lessor leases the above-stated premises to the Lessee for term _________ (year, month, day), namely to ___________ (year, month, day).

II. Rent

5. The rent for use of the leased premises based on the agreement of the parties constitutes in one month (year, day) _________ bags., the general rent constitutes ______ bags. The lessee monthly to ______ shall pay day to the Lessor payment for passed (or flowing) month.

6. In case of violation by the Lessee more than two rent payment due date time in a row for use of the provided premises, the Lessor has the right to unilaterally terminate the agreement and to demand from the Lessee to exempt the leased premises.

III. Rights and obligations of the Parties

7. I, the Lessee, undertake to use the premises received in lease (free use) according to its appointment, to ensure its safety, to support him in proper condition and to completely follow rules of sanitation and fire safety, to timely pay the rent.

8. I, the Lessee (or the Lessor), promise timely and to pay for the rates established by the legislation to the relevant organizations payments for use of cold and hot water, electrical energy and gas, telephone communication and export of household waste, and also all payments connected with premises.

9. I, the Lessor, undertake to pay timely to relevant organ of the State Tax Service according to the procedure, established by the legislation, taxes and fees for leasing of the property belonging on the property right and obtaining as a result of this income.

IV. Responsibility of the parties and dispute resolution

10. The party which is not carrying out to the right degree or evading from fulfillment of requirements of this agreement bears responsibility according to the procedure, established by the legislation.

11. Agreement cancelation of lease (free use) of premises or entering of changes into it is performed by agreement of the parties, and in case of disputes, they are subject to permission judicially. Each of the parties warns other party in one month about agreement cancelation in writing.

The lessee of premises has the right from consent constantly with it the living other citizens at any time to terminate the lease agreement (free use) with the written prevention of the Lessor in three months.

V. Final provisions

12. To us, the parties, content and essence of Articles 129, of 375, 396 and 397 Tax codes of the Republic of Uzbekistan are clear.

13. Based on Article 606 of the Civil code of the Republic of Uzbekistan and the agreement of the parties members of his family live in the premises provided in lease (free use) together with the Lessee (surname, the name and middle name, birth date jointly of the living family members are entered).

14. I, the Lessor, guarantee that to the signature of this agreement the premises provided in lease (free use), to not aloof other person are not pledge subject, is not matter in issue and is not under a ban for leasing.

15. This agreement is constituted and signed the parties in triplicate, one copy is stored in body of the State Tax Service, other copies are handed to the parties.

Addresses of the parties:

Lessor:		Lessee:

Signatures of the parties:

Signature _______________________

Signature _______________________

Appendix No. 2

to Administrative regulations of rendering the state service in registration in bodies of the State Tax Service of lease agreements or free use by real estate

The scheme of rendering the state service in registration in bodies of the State Tax Service of lease agreements or free use by real estate

Stages		Subjects		Actions		Terms
1st stage		The physical person or legal entity providing in lease or free use		It is entered by person providing in lease or free use through personal office in the special automated information system with use of the digital signature.		No later than three days from the date of the conclusion of the agreement
2nd stage		The automated information system		1. In case of entrance to information system all information about the lessor, information on the real estate provided in lease are automatically created. 2. The area of the real estate unit provided in lease, start dates and completion of lease is entered, the rent in one month and goes to the lessee for confirmation. 3. Directed data prove to be true or rejected by the lessee. 4. After confirmation the certificate containing QR code on registration of the agreement of the real estate is created.		In real time
3rd stage		The physical person or legal entity providing in lease or free use		In case of early agreement cancelation of the real estate by agreement of the parties or recognitions invalid according to the procedure, established by the legislation, the agreement of the real estate is struck off the register by the lessor by means of the special automated information system.		In real time

Appendix No. 3

to Administrative regulations of rendering the state service in registration in bodies of the State Tax Service of lease agreements or free use by real estate

The questionnaire about registration of the lease agreement or free use by real estate

1. Information on person providing in lease or free use:
F.I.O.
Name of the legal entity
Identification number of the legal entity (INN)
Personal Identification Number of Physical Person (PINPP)
Registration address of physical person (residence)
Legal address of the legal entity (location)
Phone number
E-mail address
2. Information on person receiving in lease or free use:
F.I.O.
Name of the legal entity
Identification number of the legal entity (INN)
Personal Identification Number of Physical Person (PINPP)
Registration address of physical person (residence)
Legal address of the legal entity (location)
Phone number
3. Information on the real estate leased or free use:
Type of real estate
Cadastral number of the real estate unit
Street address
Total area of the real estate unit
Leased area of the real estate unit
Purpose of use of property
Date of delivery in lease
Term of leasing
The rent in month (year, month, day) (in poison ivy)
Total amount of the rent (in poison ivy)

Appendix No. 4

to Administrative regulations of rendering the state service in registration in bodies of the State Tax Service of lease agreements or free use by real estate

Sample

STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN

Certificate on registration of the lease agreement or free use by real estate

"_____" ____________ 20 ___.

ID-________________

Person providing in lease or free use		Person receiving in lease or free use
INN/PINFL: ________________________		INN/PINFL: _______________________
Name of legal person / ______________________________________ F.I.O of physical person: _______________		Name of legal person / ______________________________________ F.I.O of physical person: _______________
______________________________________		_______________________________________
Legal address / place of residence:		Legal address / place of residence:
_____________________________________		_______________________________________

The real estate leased or free use

Cadastral number of the real estate unit:

Type of real estate:

Street address of real estate:

Total area of the real estate unit:

Leased area of the real estate unit

Term of leasing

Lease purpose

The rent amount in month (year, day) (in poison ivy)

Total amount of the rent (in poison ivy)

Scan QR code for check of reliability of data!

 

Appendix No. 2

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of April 2, 2022 No. 150

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