of May 16, 2025 No. ZRU-1063
About modification and amendments in some legal acts of the Republic of Uzbekistan
Accepted by Legislative house on February 18, 2025
Approved by the Senate on April 29, 2025
In recent years in our country considerable work on support of subjects of entrepreneurship by provision of tax benefits by it, increases in efficiency of their application, prevention of shadow production, and also protection of the population against counterfeited products is carried out.
At the same time there is need of refining of the regulations connected with establishment of separate types of charges, procedure for their calculation and payment, provision of the temporary tax benefits directed to support of subjects of entrepreneurship and labor unions.
This Law to the Tax code of the Republic of Uzbekistan makes the changes providing refining of procedure for calculation and payment of collection for the right of retail trade by beer and beer drinks and collection for the right of retail trade by tobacco products. Addition according to which retail trade by beer and beer drinks is included in the list of the types of activity performed according to the procedure of the notification of authorized bodies is made to the Law of the Republic of Uzbekistan "About licensing, allowing and notifying procedures".
Besides, it is provided temporary tax benefits to the subjects of entrepreneurship performing retail trade by products with digital marking, making poultry-farming products and also stationary children's recreation camps in system of Federation of trade unions of Uzbekistan.
This Law will serve creation of more favorable conditions for subjects of entrepreneurship, to streamlining of the activities performed according to the procedure of the notification and also support of activities of stationary children's recreation camps.
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