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The document ceased to be valid since  April 30, 2021 according to the Presidential decree of the Republic of Uzbekistan of April 30, 2021 No. UP-6218


of July 26, 1999 No. UP-2343

About streamlining of provision of privileges on taxes and payments in the government budget

(as amended on on February 27, 2009)

For the purpose of ensuring targeting of tax benefits, establishment of the single principles of forming of profitable base of the budget by all business entities:

1. Determine that the privileges on taxes and other obligatory payments provided to charity and other foundations and societies, and also the companies and other affiliated structures created by them since September 1, 1999 extend only to the non-commercial activities performed by them.

The tax benefits of separate types of business activity provided by the current legislation extend to the specified funds, societies, the companies and structures in accordance with general practice.

2. To the Cabinet of Ministers of the Republic of Uzbekistan to bring in a month:

corresponding changes in decisions of the government;

offers on entering of amendments and changes into the existing acts of the legislation of the Republic of Uzbekistan.

3. In a month to provide to the Ministry of Justice of the Republic of Uzbekistan reduction of regulations of the ministries and departments in compliance with this Decree.

4. To impose control over the implementation of this Decree on the Prime Minister of the Republic of Uzbekistan Sultanov U. T.



Republic of Uzbekistan I. Karimov

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