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Ministry of Justice

Republic of Uzbekistan

On September 9, 2025 No. 2127-5

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

of August 7, 2025 No. 276, on August 6, 2025 No. 2025-15

About modification and amendments in Regulations on procedure for reflection in financial accounting of realization of electrical energy

According to the Tax code of the Republic of Uzbekistan, the Presidential decree of the Republic of Uzbekistan of June 18, 2020 No. UP-6010 "About Additional Measures for Enhancement of the Mechanism of Realization of Natural Gas and Electrical Energy" and the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of May 31, 2024 No. 319 "About approval of rules of use of electrical energy and natural gas" the Ministry of Economics and finance and the Tax Committee of the Republic of Uzbekistan is decided:

1. Make changes and additions to the Regulations on procedure for reflection in financial accounting of realization of electrical energy approved by the resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of July 7, 2010 No. No. 53, 2010-32 (рег. No. 2127 of July 31, 2010) (Collection of the legislation of the Republic of Uzbekistan, 2010, No. 31, the Art. 263) according to appendix.

2. This resolution is approved with the Department of Energy of the Republic of Uzbekistan.

3. This resolution becomes effective from the date of its official publication.

Minister of Economy and Finance

D. Kuchkarov

Chairman of the Tax Committee

Sh. Kudbiyev

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