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Ministry of Justice

Republic of Uzbekistan

On July 27, 2010 No. 2126

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

of July 14, 2010 No. 59, on July 14, 2010 No. 2010-29

About approval of the Regulations on procedure for calculation and payment of the excise tax on the cars of production of JSC General Motors Uzbekistan realized in the domestic market 

(as amended on 08-07-2016)

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", the resolution of the President of the Republic of Uzbekistan of December 22, 2015 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2016" the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan decide No. PP-2455:

1. Approve Regulations on procedure for calculation and payment of the excise tax on the cars of production of JSC General Motors Uzbekistan realized in the domestic market 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 July 14, 2010 No. No. 59, 2010-29

Regulations on procedure for calculation and payment of the excise tax on the cars of production of JSC General Motors Uzbekistan realized in the domestic market

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", the resolution of the President of the Republic of Uzbekistan of December 22, 2015 No. PP-2455 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2016" determines procedure for calculation and payment of the excise tax on the cars of production of JSC General Motors Uzbekistan realized in the domestic market.

I. Payers of the excise tax

1. Payers of the excise tax are the legal entities enabling the realization of new cars of production of JSC General Motors Uzbekistan in the domestic market based on trade and dealer agreements with JSC General Motors Uzbekistan (further - "dealers").

II. Taxation object and taxable basis

2. Object of excise tax liability is realization of cars of production of JSC General Motors Uzbekistan, taxable according to the Tax code of the Republic of Uzbekistan.

3. Taxable basis for calculation of the excise tax is the cost of the cars of production of JSC General Motors Uzbekistan realized in the republic by dealers, less commission fee of the dealer.

III. Procedure for calculation and accumulation of means of the excise tax

4. The amount of the excise tax on the realized car is estimated on formula:

Формула к Пост. Мин.фин. от 14.07.10 №59

S - amount of the excise tax;

H - taxable basis;

And - rate of the excise tax.

Example: the dealer realizes the car of the Matiz BEST brand of modification of "MX B0" on retail price 11 363,38 thousand bags., the dealer including commission fee 222, one thousand bags. The rate of the excise tax constitutes 29%. The taxable basis constitutes 11 140,57 thousand bags. (11 363,38 - 222,81). The amount of the excise tax constitutes 2 504,47 thousand bags. (11 140,57 * 29/129).

5. The amount of the excise tax estimated according to item 4 of this provision is transferred into the special bank account of the excise tax of JSC General Motors Uzbekistan together with proceeds from sales of cars.

6. In case of realization of cars with use of the international plastic cards in foreign currency payment for cars is made by buyers for transit account of JSC General Motors Uzbekistan in the amount equivalent to the operating retail price of the domestic market at the Central Bank rate of the Republic of Uzbekistan on the date of carrying out payment. Under this JSC General Motors Uzbekistan lists for the account of own money in national currency:

the amount of the excise tax - on the special bank account of the excise tax of JSC General Motors Uzbekistan;

the amount of commission fee of the dealer - on the on-demand deposit account of the dealer.

7. The condition of settlement between JSC General Motors Uzbekistan and dealers is controlled by execution of monthly reconciliation statements according to conditions of trade and dealer agreements.

8. Funds from the special bank account of the excise tax of JSC General Motors Uzbekistan are transferred in accordance with the established procedure according to the legislation of the Republic of Uzbekistan no later than terms of delivery of calculations.

IV. Procedure for representation of calculation

9. Calculation of the excise tax is represented dealers in bodies of the State Tax Service for the place of tax accounting for form according to appendix to this Provision monthly no later than the 10th following tax period.

V. Final provisions

10. Responsibility for the correct calculation and transfer of the excise tax, and also timely representation of calculations to bodies of the State Tax Service are brought by dealers according to the legislation.

11. Control of correctness of charge and money transfer of the excise tax is performed by bodies of the State Tax Service according to the Tax code of the Republic of Uzbekistan, this Provision and other acts of the legislation.

12. This Provision is approved with JSC Uzavtosanoat.

 

Chairman of the board of JSC Uzavtosanoat

U. Rozukulov

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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