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RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of December 22, 2009 No. PP-1245

About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2010

(as amended on 30-10-2020)

According to resolutions of Legislative house of Oliy Majlis of the Republic of Uzbekistan of October 30, 2009 No. 1083-I "About the Government budget of the Republic of Uzbekistan for 2010" and the Senate of the Oliy Majlis of the Republic of Uzbekistan of December 4, 2009 No. 693-I "About the Government budget of the Republic of Uzbekistan for 2010":

1. Approve:

the forecast of the main macroeconomic indicators of development of the Republic of Uzbekistan for 2010 according to appendix No. 1 *;

key parameters of the Government budget of the Republic of Uzbekistan for 2010 according to appendix No. 2 *;

key parameters of the off-budget Pension fund, Republican road fund, off-budget fund of school education, Fund of meliorative improvement of the irrigated lands under the Ministry of Finance of the Republic of Uzbekistan for 2010 according to appendices No. 3 - 6*. 

* Appendices No. 1, No. 2, are not given No. No. 3-6

2. Establish the extreme extent of central government budget deficit for 2010 in the amount of percent 1,0 to amount of the gross domestic product (GDP).

Determine that financing of central government budget deficit is performed at the expense of free remaining balance of means of the republican budget for the beginning of 2010 and other noninflationary sources.

3. Approve rates for 2010:

the income tax of legal entities according to appendix No. 7;

income tax according to appendix No. 8;

single tax payment according to appendices No. 9-1, 9-2 and 9-3;

the fixed tax by separate types of business activity on legal entities and physical persons according to appendix No. 10;

the fixed tax on the physical persons who are engaged in business activity without formation of legal entity (individual entrepreneurs) according to appendix No. 11;

tax on the income paid in the form of dividends and percent to residents of the Republic of Uzbekistan in the amount of 10 percent;

the value added tax in the amount of 20 percent;

the excise tax on the excise goods made in the Republic of Uzbekistan and delivered on its territory according to lists according to appendices No. 12-1 and 12-2;

tax for use of water resources according to appendix No. 13;

tax for use of natural resources according to appendix No. 14;

subscription bonus and bonus of commercial detection according to appendices No. 15-1 and 15-2;

the excess profit tax but to separate types of products according to appendix No. 16;

the property tax of legal entities and physical persons according to appendices No. 17 and 18;

the land tax from legal entities and physical persons according to appendix No. 19;

the single land tax according to appendix No. 20;

the local taxes and charges according to appendix No. 21;

obligatory contributions and charges to Republican road fund under the Ministry of Finance of the Republic of Uzbekistan according to appendices No. 22 and 23;

obligatory contributions to the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of 1,5 of percent and in off-budget fund of school education under the Ministry of Finance of the Republic of Uzbekistan in the amount of percent 0,5 from the established subjects to taxation according to appendix No. 24;

single social payment in the amount of 25 percent, with distribution of means between the off-budget Pension fund, the State fund of assistance of employment and the Federation Council of labor unions of Uzbekistan according to standard rates according to appendix No. 25;

compulsory insurance premiums of citizens from their income in work payment type in the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of 4 percent.

4. Determine that since January 1, 2010:

the excise tax on vegetable oil and alcoholic products is in full transferred into the Government budget of the Republic of Uzbekistan;

in case of calculation of the property tax of physical persons the inventory cost of the taxable property belonging to physical persons on the property rights is recalculated taking into account coefficient in the amount of 1,1;

retail trade by new import cars is performed by exclusively legal entities - official dealers of the companies of producers.

5. Ceased to be valid according to the Resolution of the President of the Republic of Uzbekistan of 26.12.2018 No. PP-4086

6. Determine that:

receipts from single tax payment are distributed between the Government budget, Republican road fund, the off-budget Pension fund and off-budget fund of school education in the sizes determined by the Ministry of Finance of the Republic of Uzbekistan;

the nonresidents performing activities in the Republic of Uzbekistan through permanent organization in case of registration in bodies of the State Tax Service represent sketches of seal for their subsequent approval, and also open on-demand deposit accounts in commercial banks of the Republic of Uzbekistan.

7. Extend action till January 1, 2015:

item 4 of the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of September 3, 1999 No. 414 "About enhancement of procedure for financing of state-financed organizations";

Item 9 of the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of June 12, 2001 No. 250 "About acceptance in the highest educational institutions of the Republic of Uzbekistan in 2001-2002 academic year".

8. Extend since January 1, 2010 action of paragraph two of Item 6 of the resolution of the President of the Republic of Uzbekistan of May 21, 2007 No. PP-640 "About additional measures for acceleration of development of service industry and service in the Republic of Uzbekistan during the period till 2010" to the organizations of tax consultants - small enterprises and microfirms.

9-13. Confidentially.

14. For the purpose of increase in role, independence and responsibility of public authorities and public administration on places in forming of the income and expenses of local budgets of all levels, increases in share of local budgets in the Government budget of the Republic of Uzbekistan to enlist in full in the income of local budgets of receipt on the following nation-wide taxes:

tax for use of water resources;

the fixed tax by separate types of business activity on legal entities and physical persons;

the fixed tax on the physical persons who are engaged in business activity without formation of legal entity;

the excise tax on the beer and vegetable oil made in the republic.

15. Approve for 2010:

amounts of the income and expenses of the budget of the Republic of Karakalpakstan, local budgets of areas and Tashkent, the extreme sizes of the budget grants and subventions from the republican budget according to appendix No. 26 *;

Appendix No. 26 * is not given

standard rates of contributions from receipts of nation-wide taxes to the budget of the Republic of Karakalpakstan, local budgets of areas and Tashkent according to appendix No. 27 *;

Appendix No. 27 * is not given

minimum admissible sizes of turnover cash of the republican budget, budget of the Republic of Karakalpakstan, local budgets of areas and Tashkent according to appendix No. 28*.

Appendix No. 28 * is not given

To the Ministry of Finance, the Ministry of Economics of the Republic of Uzbekistan together with the interested ministries and departments, and also Council of Ministers of the Republic of Karakalpakstan and khokimiyats of areas to continue purposeful work on decrease in dependence on subsidies of local budgets, having provided creation new and development of the acting productions in the provinces, population employment increase by stimulation of development of small business and private entrepreneurship, service industry, and also expense optimization and network of state-financed organizations.

16. Grant to the Ministry of Finance of the Republic of Uzbekistan the right:

in case of allocation of the budget grants, subventions and loans (on covering of temporary cash gap between the income and expenses) to the relevant budgets to specify their sizes, proceeding from completeness of receipts of all taxes and other obligatory payments which are due on the territories, and also need of unconditional financing of first-priority expenses of the Government budget of the Republic of Uzbekistan on the salary with charges, to grants, benefits and the payments equated to them;

bring amendments in the approved amounts of the income transferred from the republican budget to the budget of the Republic of Karakalpakstan and local budgets of the Andijan, Jizzakh, Samarkand, Surkhandarya and Khorezm regions, taking into account the tax revenues created in these regions, with settlement of the arising cash gaps between the income and expenses by means of mutual calculations.

17. Approve for 2010 the sizes of reserve fund of the Cabinet of Ministers of the Republic of Uzbekistan and budget reserve funds of the Republic of Karakalpakstan, local budgets of areas and Tashkent according to appendix No. 29.

18. Confidentially.

19. To the Ministry of Finance together with the Ministry of national education and the Ministry of the higher and secondary vocational education of the Republic of Uzbekistan to extend since 2010 procedure for the budgetary planning and financing of expenses of preschool institutions, comprehensive schools, academic lyceums and professional colleges based on basic standard rates of costs on one studying (pupil) to the specified organizations in all territories of the republic and to provide bringing standard rates of financing to each state-financed organization transferred to new procedure for budgetary planning and financing.

20. Accept the offer of the Center of secondary vocational, professional education of the Ministry of the higher and secondary vocational education and the Ministry of Finance of the Republic of Uzbekistan on abolition since January 1, 2010 of centralized accounts departments of the Center of secondary vocational, professional education and territorial administrations of secondary vocational, professional education with creation on their base:

sectors of financing of organizations of secondary vocational, professional education in structure of the Ministry of Finance of the Republic of Karakalpakstan, financial managements of areas and Tashkent numbering 2 established posts;

financial and accounting service in structure of territorial administrations of secondary vocational, professional education numbering 2 established posts.

21. To the ministry of national education together with the Ministry of Health, the Ministry of Finance of the Republic of Uzbekistan, Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and Tashkent:

in a month to carry out inventory count of specialized nurseries - preschool institutions (groups) and to critically analyse their activities, depending on actual demand and availability in them the corresponding contingent of pupils;

by results of inventory count till March 1, 2010 to introduce to the Cabinet of Ministers of the Republic of Uzbekistan the draft of the Government decision on optimization of network of specialized preschool institutions (groups) and enhancement of incentive system of the leading and pedagogical employees of the specified organizations.

22. Enter since September 1, 2010 free (preferential) food for pupils of colleges of the Olympic reserve, with financing of the corresponding expenses from budgetary funds and partially - at the expense of monthly parent payment in the amount of one basic settlement size. At the same time to provide release from introduction of parent payment of pupils from needy families in number of no more than 30 percent from general school enrollment in each college of the Olympic reserve.

To the ministry of cases of culture and sport, the Ministry of Finance of the Republic of Uzbekistan till April 1, 2010 to develop and submit in accordance with the established procedure for approval in the Provision of the Republic of Uzbekistan Cabinet of Ministers about procedure for introduction of parent payment on partial covering of expenses on free (preferential) food in colleges of the Olympic reserve, and also regulation of food and the list of colleges of the Olympic reserve in which it is provided pupils by free (preferential) food.

23. In accordance with the established procedure to provide to the Ministry of Finance of the Republic of Uzbekistan since January 1, 2010 financing from means of the Government budget:

monthly compensation money payments, stipulated by the legislation instead of privileges on payment of housing and communal services to separate categories of citizens;

lump-sum allowances in case of the child's birth.

24. Establish for 2010 procedure according to which allowance payment on pregnancy and childbirth to the working women is performed at the expense of employers.

To the Ministry of Finance of the Republic of Uzbekistan to provide financing of allowance payment on pregnancy and childbirth to the women working in state-financed organizations at the expense of means of the relevant budgets.

25. To the Ministry of Finance of the Republic of Uzbekistan:

together with the State Customs Committee of the Republic of Uzbekistan to provide implementation of measures for implementation since 2010 of procedure for transfer of revenues on customs payments into treasurer accounts;

extend procedure for treasurer execution of the State Budget at the expense of all off-budget funds of the ministries and departments, including funds of development of state-financed organizations;

in a month to make in the Cabinet of Ministers of the Republic of Uzbekistan offers on review of the amount of assignments from the state fees, charges and non-tax payments, administrative and financial sanctions sent to off-budget funds of the ministries and departments taking into account their decrease to 20 percent, with pro rata increase in the share arriving in the Government budget.

26. Due to the change of macroeconomic indicators of 2009 to accept offers of the Ministry of Finance of the Republic of Uzbekistan on refining of key parameters of the Government budget of the Republic of Uzbekistan for 2009 in the following amounts:

income of the Government budget in the amount of 10 421,4 billion bags, expenses - 10 658,9 billion bags, with budget deficit in the amount of percent 0,5 to amount of gross domestic product.

income of the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of 4296,5 of one billion bags (including the grant from the Government budget - 230,0 of one billion bags, and also replenishment of turnover cash - 140 billion bags at the expense of remaining balance of the republican budget as of January 1, 2009) and expenses in the amount of 4063,9 of one billion bags;

income of Republican road fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of 522,0 of one billion bags and expenses - 522,0 of one billion bags.

To the Ministry of Finance of the Republic of Uzbekistan, Treasury of the Ministry of Finance together with state-financed organizations and the Central bank of the Republic of Uzbekistan to carry out in January, 2010, in the procedure established by the legislation, final transactions on execution of the State Budget for 2009, with reflection of the performed operations in the performance report of the Government budget for 2009.

27. To the Ministry of Finance together with the Ministry of Economics of the Republic of Uzbekistan on analysis results of quarterly accomplishment of the forecast of macroeconomic indicators and execution of the State Budget of the Republic of Uzbekistan in 2010, if necessary, to make in the Cabinet of Ministers of the Republic of Uzbekistan offers on refining of key parameters of the Government budget within the established deficit.

28. Recognize voided since January 1, 2010 some decisions of the President of the Republic of Uzbekistan and the Cabinet of Ministers of the Republic of Uzbekistan according to appendix No. 30.

Make since January 1, 2010 changes and amendments to some decisions of the President of the Republic of Uzbekistan and the Cabinet of Ministers of the Republic of Uzbekistan according to appendices No. 31 and 31-1 (confidentially).

29. To the Ministry of Finance together with the Ministry of Justice of the Republic of Uzbekistan and other interested ministries and departments to make in the Cabinet of Ministers of the Republic of Uzbekistan the offers on changes and amendments in the legislation following from this resolution in a month.

To the ministries and departments, Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and Tashkent in week time to bring earlier adopted regulatory legal acts into accord with this resolution.

30. To impose control of execution of this resolution on the First Deputy Prime Minister of the Republic of Uzbekistan Azimov R. S.

President of the Republic of Uzbekistan

I. Karimov

 

Appendix No. 7

to the Resolution of the President of the Republic of Uzbekistan of December 22, 2009 No. PP-1245

Profit tax rates of legal entities

Payers

Tax rates in % to taxable basis

1.

Legal entities (except for provided in items 2-3)

9

2.

Commercial banks

15

3.

The legal entities gaining income from holding auctions, the organizations of mass spectacular actions by involvement of the legal entities and physical persons (including nonresidents) having the license for occupation tour and concert activities

35

4.

For the export companies which have share of commodity export, works, services (irrespective of the place of performance of works, rendering services) of own production for freely convertible currency, except for primary goods which List is approved by the Presidential decree of the Republic of Uzbekistan of October 10, 1997 No. UP-1871, constitutes:

 

from 15 to 30 percent in total amount of realization

the established rate decreases by 30%

from 30 and more percent in total amount of realization

the established rate decreases by 50%

5.

For the companies of service industry specified in Item 1, on amount of the rendered services paid using plastic cards

the established rate decreases by 10%


Appendix No. 8

to the Resolution of the President of the Republic of Uzbekistan of December 22, 2009 No. PP-1245

Tax rates on the income of physical persons

Leviable income

Tax rate

to the sixfold size of minimum wage

11 percent from income amount

from six (+1 bags) to the tenfold size of minimum wage

tax with sixfold + 17 percent from the amount exceeding the sixfold size of minimum wage

from tenfold (+1 bags) size of minimum wage and above

tax with tenfold + 22 percent from the amount exceeding the tenfold size of minimum wage

Notes:

1. For the purpose of calculation of tax amount on the income of physical persons the size of minimum wage is considered by the accruing result since the beginning of year (the amount of minimum wages for every month of the corresponding period since the beginning of year).

2. The tax amount on the income of physical persons calculated proceeding from the established rates, which is subject to payment in the budget decreases by the amount of the compulsory monthly fees transferred into individual accumulation retirement accounts of the citizens estimated in the amount of 1 percent from the income liable to tax on the income of physical persons.

Appendix No. 9-1

to the Resolution of the President of the Republic of Uzbekistan of December 22, 2009 No. PP-1245

Rates of single tax payment for microfirms and small enterprises (except trade enterprises and public catering)

Payers

Tax rates in % to taxable basis

1

The companies of all industries of economy except for provided in Items 2 - 6

7 *

2.

The companies at which development and deployment of computer software products constitute at least 80% of the total amount of sales of goods (works, services)

5

3.

The companies of agricultural industry for the main activities, except for the agricultural producers who are payers of the single land tax

6

4.

The companies gaining income from the organization of mass spectacular actions by involvement of the legal entities and physical persons (including nonresidents) having the license for occupation tour and concert activities

30

5.

The procurement and supplying and sales organizations, broker offices (except for specified in Item 6), and also the companies rendering intermediary services in commission agreements, orders and to other agreements on rendering intermediary services

33 **

6.

The companies performing broker activities in the security market

13 **

7.

For the companies which have share of commodity export, works, services (irrespective of the place of performance of works and rendering services) of own production for freely convertible currency, except for primary goods which List is approved by the Presidential decree of the Republic of Uzbekistan of October 10, 1997 No. UP-1871, constitutes:

 

 

from 15 to 30 percent in total amount of realization

the established rate decreases by 30%

 

from 30 and more percent in total amount of realization

the established rate decreases by 50%

8.

For the companies of service industry for amount of the rendered services paid using plastic cards

the established rate decreases by 10%

*) For the companies providing property in finance lease (leasing) - the amount of interest income on finance lease (leasing).

**) As a percentage to the amount of remuneration (gross income).

Appendix No. 9-2

to the Resolution of the President of the Republic of Uzbekistan of December 22, 2009 No. PP-1245

Rates of single tax payment for trade enterprises and public catering, including mnkrofirma and small enterprises

Payers

Tax rates in % to taxable basis

1.

Catering establishments

10

 

from them:

 

 

the specialized enterprises of public catering serving comprehensive schools, boarding schools, average special, professional and higher educational institutions

8

2.

Retailers (except for specified in Item 4), located v*:

 

 

the cities with the population size of 100 thousand and more people

4

 

other settlements

2

 

hard and mountainous areas

1

3.

Wholesale companies (except for specified in Item 4)

5

4.

The wholesale and retail pharmaceutical organizations located in:

 

 

the cities with the population size of 100 thousand and more people

3

 

other settlements

2

 

hard and mountainous areas

1

5.

For the companies specified in items 1, 2 and 4 (except for the wholesale pharmaceutical organizations), on sales amount of goods (the rendered services) paid using plastic cards

the established rate decreases by 10%

*) If retailers have several outlets which are not independent legal entities and raspolzhenny in different settlements on which various rates of single tax payment are established then they shall keep separate account of goods turnover on each outlet and pay single tax payment at the rates established for these settlements.

Appendix No. 9-3

to the Resolution of the President of the Republic of Uzbekistan of December 22, 2009 No. PP-1245

Rates of single tax payment for separate categories of the companies

Payers

Tax rates in % to taxable basis

1.

The companies performing activities for the organization of lotteries (within this type of activity)

33

2.

The notaries who are engaged in private practice

50

Appendix No. 10

to the Resolution of the President of the Republic of Uzbekistan of December 22, 2009 No. PP-1245

Rates of the fixed tax by separate types of business activity on legal entities and physical persons

Type of activity

Payers

The physical indicators characterizing this type of activity

Rate of the fixed tax per unit of physical indicator (in multiple sizes to minimum wage per unit of) in month

Tashkent

the cities in areas

areas, including the rural zone

1.

Temporary storage of vehicles

legal entities

the occupied space (1 sq.m)

0,1

0,09

0,06

2.

Children's gaming machines

legal entities and physical persons

number of the equipped places (units)

3,0

2,0

1,0

Note:

In case of identification of unaccounted physical indicators in the provided calculation of the fixed tax such facts are considered as tax avoidance.

Appendix No. 11

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