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The document ceased to be valid since March 4, 2019 according to Item 1 of the Resolution of the Ministry of Finance of the Republic of Uzbekistan, the State Tax Committee of the Republic of Uzbekistan of February 26, 2019 No. 20, No. 2019-10

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Ministry of Justice

Republic of Uzbekistan

On April 13, 2010 No. 2095

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

of March 22, 2010 No. 22, No. 2010-13

About approval of the Regulations on procedure for calculation and payment of single social payment taking into account introduction of the minimum amount of single social payment

(as amended on 10-01-2017)

This Provision 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 resolutions of the President of the Republic of Uzbekistan of December 29, 2008 No. PP-1024 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2009" and of December 27, 2016 No. PP-2699 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2017" determines procedure for calculation and payment of single social payment by business entities (further - ESP) taking into account introduction of the ESP minimum size.

This Provision does not extend on:

legal entities regarding the salary fund of the disabled people working in specialized shops, sites and the companies;

non-profit organizations, including budget;

newly created small business entities within 6 months from the date of their state registration, and in case of construction them during the specified period of objects for own needs - before the expiration of 6 months from approval date of the acceptance act of the finished object, but no more than one year from the date of their state registration. At the same time newly created small business entities pay ESP taking into account the ESP minimum size specified in Item of 1 this provision since the month following after month in which 6 months from the date of their state registration and performing construction of facilities for own needs - since the month following after month in which 6 months from approval date of the acceptance act of the finished object or from the date of their state registration expired one year expired.

1. Approve Regulations on procedure for calculation and payment of single social payment taking into account introduction of the minimum amount of single social payment according to appendix.

2. This resolution becomes effective after 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 of the State Tax Committee

B. Parpiyev

Appendix

to the Resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of March 22, 2010 No. No. 22, 2010-13

Regulations on procedure for calculation and payment of single social payment taking into account introduction of the minimum amount of single social payment

This Provision 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 resolutions of the President of the Republic of Uzbekistan of December 29, 2008 No. PP-1024 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2009" and of December 24, 2010 No. PP-1449 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2011" determines procedure for calculation and payment of single social payment by business entities (further - ESP) taking into account introduction of the ESP minimum size.

This Provision does not extend on:

a) legal entities regarding the salary fund of the disabled people working in specialized shops, sites and the companies;

b) non-profit organizations, including budget;

c) the companies of the sphere of retail trade, public catering and construction for which the minimum standard rates of number of workers and the salary fund are established;

d) newly created small business entities within 6 months from the date of their state registration, and in case of construction them during the specified period of objects for own needs - before the expiration of 6 months from approval date of the acceptance act of the finished object, but no more than one year from the date of their state registration. At the same time newly created small business entities pay ESP taking into account the ESP minimum size specified in Item of 1 this provision since the month following after month in which 6 months from the date of their state registration and performing construction of facilities for own needs - since the month following after month in which 6 months from approval date of the acceptance act of the finished object or from the date of their state registration expired one year expired.

I. General provisions

1. Payers of ESP charge ESP according to the procedure provided by the Tax code of the Republic of Uzbekistan at the rate established by the decision of the President of the Republic of Uzbekistan for the corresponding year, but there is at least:

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

65 percent from minimum wage a month on each worker for microfirms and small enterprises (except for farms);

one minimum wage a month on each worker for other payers of ESP.

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 12 of this provision.

2. For the purpose of application of this provision 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.

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