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Ministry of Justice

Republic of Uzbekistan

On May 6, 2026 No. 1868-2

THE RESOLUTION OF THE MINISTRY OF ECONOMICS AND FINANCE OF THE REPUBLIC OF UZBEKISTAN, THE AGENCY ACCORDING TO THE INVENTORY UNDER NATIONAL COMMITTEE ON SUSTAINABLE DEVELOPMENT OF THE URBANIZATION AND THE HOUSING MARKET OF THE REPUBLIC OF UZBEKISTAN, THE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN

of April 21, 2026 No. 358, on April 7, 2026 No. 2026-12, 30 of March, 2026 No. 2026-12

About modification of preamble to the Instruction about procedure for reference of settlements to hard and mountainous areas

According to the Tax code of the Republic of Uzbekistan and the Law "About Regulatory Legal Acts" Ministry of Economics and finance, the Agency according to the inventory under National committee on sustainable development of urbanization and the housing market and the Tax Committee of the Republic of Uzbekistan is decided:

1. Preamble to the Instruction about procedure for reference of settlements to hard and mountainous areas approved by the resolution of the Ministry of Finance, State committee on land resources, geodesies, to cartography and the state inventory and the State Tax Committee of the Republic of Uzbekistan of October 14, 2008 No. 101, 113 and 2008-43 (рег. No. 1868 of November 11, 2008) (2008, 46, the Art. 458) to state collection of the legislation of the Republic of Uzbekistan to No. in the following edition:

"This Instruction determines procedure for reference of settlements to hard and mountainous areas for the purpose of application of the reduced rates of the receipts tax established for the subjects of entrepreneurship performing the activities in settlements.".

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

Minister of Economy and Finance

J. Kuchkarov

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