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IT IS REGISTERED

Ministry of Justice

Republic of Uzbekistan

On February 17, 2009 No. 1906

RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN OF THE STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN

of February 5, 2009 No. 16, on February 5, 2009 No. 2009-8

About approval of Provisional regulations for procedure for calculation and payment of single social payment taking into account introduction of the basic amount of single social payment

According to the Tax Code of the Republic of Uzbekistan, article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service" and the resolution of the President of the Republic of Uzbekistan of December 29, 2008 N software - 1024 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2009" (Collection of the legislation of the Republic of Uzbekistan, 2008, N 52, 515) we decide the Art.:

1. Approve the enclosed Provisional regulations for procedure for calculation and payment of single social payment taking into account introduction of the basic amount of single social payment.

2. This resolution becomes effective on the expiration of ten days from the date of its state registration in the Ministry of Justice of the Republic of Uzbekistan.

 

Minister of Finance

R. Azimov

 Chairman State

Tax Committee

 

B. Parpiyev

Approved by the resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of February 5, 2009 No. 16, No. 2009-8

Provisional regulations for procedure for calculation and payment of single social payment taking into account introduction of the basic amount of single social payment

These Provisional regulations according to the Tax code of the Republic of Uzbekistan and the resolution of the President of the Republic of Uzbekistan of December 29, 2008 N PP-1024 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2009" (The collection of the legislation of the Republic of Uzbekistan, 2008, N 52, of the Art. 515) determines procedure for calculation and payment of single social payment by business entities (further - ESP), taking into account introduction of the ESP basic size.

These Provisional regulations do not extend on legal entities for whom with the legislation the lowered rate of single social payment, state-financed organizations and non-profit organizations is provided in compliance.

I. General provisions

1. Since January 1, 2009 payers of ESP charge ESP according to the procedure provided by the Tax code of the Republic of Uzbekistan at the rate 24 percent, but there is at least:

one minimum wage a month on each worker, except for farms;

50 percent from minimum wage a month on each worker for farms.

The amount of the added ESP is subtracted according to article 145 of the Tax Code of the Republic of Uzbekistan in case of taxable profit determination on the income tax, except for the case provided in Item 13 of these Provisional regulations.

2. For the purpose of application of these Provisional regulations the physical persons working according to employment contracts or under agreements of civil nature which subject is performance of works and rendering services treat workers.

II. Determination of the ESP basic size for calculation and payment of ESP

3. Payers of ESP, proceeding from actually fulfilled days all workers for month under report and the standard rates established in Item 1 of these Provisional regulations, determine the ESP basic size in general by the company.

4. The ESP basic size is determined by the following formula:

Формула к Пост. от 05.02.2009 №16

where:

BR esp - the ESP basic size in month;

To - the number of actually fulfilled days (irrespective of the fulfilled hours a day) all workers in month, but no more quantity of the working days in month, established at the company. The days falling on annual labor leave and on the leaves granted with preserving the salary also belong to actually fulfilled days of workers. In case of calculation of the fulfilled days of workers in month the fulfilled days having on do not join:

the disabled people working in specialized shops and sites on which ESP is estimated at the lowered rates;

home-workers (before the expiration of privilege on ESP);

the individual entrepreneurs performing works (rendering services) on agreements of civil nature;

n - the quantity of the working days in month established at the company;

N - the standard rate of ESP on one worker in month (one minimum wage, and for farms of 50% of the established minimum wage). If the size of minimum wage changes not from 1 date, in month the average monthly size of minimum wage is applied.

5. The ESP basic size is estimated monthly. For calculation of the ESP basic size for the accounting period the size of the ESP basic size for every month of the accounting period is summed up.

6. If the amount of ESP estimated according to the Tax code of the Republic of Uzbekistan is lower than the ESP basic size, then the single social payment which is subject to payment is equal to the amount of the ESP basic size.

7. If the amount of the actual ESP estimated according to the Tax code of the Republic of Uzbekistan is higher than the ESP basic size or is equal to it, that ESP is subject to payment in the amount of actually added amount.

III. Procedure for reflection of the ESP basic size in tax statements

8. To calculation of ESP payers, except for farms, represent Spravku-Raschet of the ESP basic size in form according to the appendices NN 1 and 2 to these Provisional regulations. Farms represent to calculation of ESP for the quarter Spravku-Raschet of the ESP basic size for form according to the appendix N 2 to these Provisional regulations irrespective of whether they are microfirm, small enterprise or not.

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