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

of June 21, 2010 No. 49, on June 21, 2010 No. 2010-25

About approval of the Regulations on tax payment procedure for use of natural resources on the utilized natural (torch) gas

According to article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 1997, N 9, the Art. 232) and the resolution of the President of the Republic of Uzbekistan of December 22, 2009 N PP-1245 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2010" (2009, N 52, the Art. 560) the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan decide collection of the legislation of the Republic of Uzbekistan:

1. Approve Regulations on tax payment procedure for use of natural resources on the utilized natural (torch) gas 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.

Appendix

to the resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of June 21, 2010 No. No. 49, 2010-25

Regulations on tax payment procedure for use of natural resources on the utilized natural (torch) gas

This Provision according to the appendix N 14 to the resolution of the President of the Republic of Uzbekistan of December 22, 2009 N PP-1245 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2010" (The collection of the legislation of the Republic of Uzbekistan, 2009, N 52, of the Art. 560) determines tax payment procedure for use of natural resources on the utilized natural (torch) gas.

I. General provisions

1. This Provision extends to all organizations performing utilization of natural (torch) gas and its realization.

II. Procedure for calculation, payment and representation of calculations for tax for use of natural resources on the utilized natural (torch) gas

2. The taxation object for use of natural resources is the amount of the utilized natural (torch) gas less amount of the natural (torch) gas pumped back in product layer for maintenance of reservoir pressure and (or) extraction of hydrocarbons within the closed production cycle.

3. Taxable basis on tax for use of natural resources on the utilized natural (torch) gas is the cost of amount of the utilized natural (torch) gas calculated on weighted average price of realization for the accounting period according to the procedure, established by the legislation.

4. The tax for use of natural resources is estimated proceeding from taxable basis and the established rate.

5. Calculation of tax for use of natural resources on the utilized natural (torch) gas and payment of this tax also the terms established by the Tax code of the Republic of Uzbekistan are performed according to the procedure (Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2007, appendix 1 to N 12).

6. In the Calculation of tax for use of natural resources approved by the resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of March 4, 2013 No. No. 23, 2013-8 "About approval of forms of tax statements" (reg. No. 2439 of March 22, 2013) in column "Amount of production, t., the CBM" is specified amount of the utilized natural (torch) gas.

III. Final provisions

7. The organizations performing utilization of natural (torch) gas and its realization bear responsibility according to the legislation for correctness of calculation and tax discharge for use of natural resources on the utilized natural (torch) gas.

8. Control of correctness of calculation and the tax discharge for use of natural resources on the utilized natural (torch) gas is performed by bodies of the State Tax Service according to the legislation.

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