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The document ceased to be valid since  February 2, 2018 according to Item 1 of the Resolution of the State Tax Committee of the Republic of Uzbekistan, the Ministry of Finance of the Republic of Uzbekistan, the State Customs Committee of the Republic of Uzbekistan, the State committee of the Republic of Uzbekistan on architecture and construction of the Republic of Uzbekistan of January 17, 2018 No. 2018-05, No. 8, No. 01-02/8-5, No. 2018-1

It is registered

Ministry of Justice

Republic of Uzbekistan

On September 19, 2009 No. 2009

RESOLUTION OF THE STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN, STATE CUSTOMS COMMITTEE OF THE REPUBLIC OF UZBEKISTAN, MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN, STATE COMMITTEE ON ARCHITECTURE AND CONSTRUCTION OF THE REPUBLIC OF UZBEKISTAN 

of August 16, 2009 No. No. 2009-21, 01-02/8-14, 83, 5

About approval of the Regulations on procedure for application of tax and customs privileges for again created specialized repair and construction organizations

(as amended on 16-05-2016)

According to the resolution of the President of the Republic of Uzbekistan of January 29, 2009 No. PP-1051 "About additional measures for stimulation of expansion of contract works for reconstruction and repair of housing stock on a turnkey basis (2009, No. 5, the Art. 38) the State Tax Committee, the Ministry of Finance, the State Customs Committee and the State committee on architecture and construction of the Republic of Uzbekistan decide collection of the legislation of the Republic of Uzbekistan:

1. Approve Regulations on procedure for application of tax and customs privileges for again created specialized repair and construction organizations according to appendix.

2. This resolution becomes effective after ten days from the moment of its state registration in the Ministry of Justice of the Republic of Uzbekistan.

Chairman of the State Tax Committee

B. Parpiyev

Minister of Finance

R. Azimov

Chairman of the State Customs Committee

S. Nasirov

Chairman of the State committee on architecture and construction

B. Hodzhayev

Appendix

to the Resolution of the State Tax Committee, Ministry of Finance, State Customs Committee and State committee of the Republic of Uzbekistan on architecture and construction of August 16, 2009 No. No. 2009-21, 83, 01-02/8-14, 5

Regulations on procedure for application of tax and customs privileges for again created specialized repair and construction organizations

This Provision according to the resolution of the President of the Republic of Uzbekistan of January 29, 2009 No. PP-1051 "About additional measures for stimulation of expansion of contract works for reconstruction and repair of housing stock on a turnkey basis (The collection of the legislation of the Republic of Uzbekistan, 2009, No. 5, of the Art. 38) determines procedure for application of tax and customs privileges for again created specialized repair and construction organizations.

I. General provisions

1. According to the resolution of the President of the Republic of Uzbekistan of January 29, 2009 No. PP-1051 "About additional measures for stimulation of expansion of contract works for reconstruction and repair of housing stock on a turnkey basis again created specialized repair and construction organizations are exempted till January 1, 2017 from payment:

all types of tax and obligatory contributions to the state trust funds, except the off-budget Pension fund;

customs payments (except for charges for customs clearance) for the construction equipment and means of small-scale mechanization delivered on the territory of the Republic of Uzbekistan according to the lists approved by the Cabinet of Ministers.

2. The specialized repair and construction organization is the organization performing exclusively on a turnkey basis works on the layout, re-planning, design, construction, reconstruction and repair of objects of housing stock.

At the same time:

a) the layout of the building is understood as the image (drawings) in certain scale of space-planning structure of the building in the form of horizontal section on the plane;

b) re-planning of the building is understood as complex of works with change of purposes of the building in general and/or certain rooms of the building. In particular, treat such works:

complete or partial replacement of not bearing partitions;

probity apertures in not bearing partitions;

change of location of the engineering and (or) sanitary equipment;

c) the design is understood as architectural registration of facades and internal rooms of the building, the art designing of elements of interior based on the principles of combination of convenience, profitability and beauty;

d) reconstruction is understood as the complex of works connected with change of the main technical and economic indicators and functional purposes of buildings (rooms) or constructions (quantity and the area of apartments, total structural volume and total area of buildings);

e) as repair it is understood:

capital repairs - complex of works on recovery with improvement of operational indicators of the building or its separate elements aimed at providing reliability and comfort of the building (building element) and also replacement and turn of worn-out intra quarter engineering networks to apartment houses, including improvement works with use of landscape project solutions of the house adjoining territory of housing stock;

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