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RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of October 28, 2010 No. 239

About measures for further enhancement of procedure for declaring (approval) and establishment of regulated prices (rates) for goods (works, services)

(as amended on 10-08-2019)

1. Determine that the prices (rates) for goods are subject to state regulation (works, services) (further - goods):

made by the business entities included in the State register of subjects of natural monopolies;

being socially important and strategic, subject to the state price regulation, made by the business entities including included in the State register of the business entities holding dominant position in the goods or financial market;

which regulation of price regulation by body is provided by decisions of the President of the Republic of Uzbekistan.

2. Approve Regulations on procedure for forming, declaring (approval) and establishment of regulated prices (rates) for goods (works, services) and the state control of their application according to appendix No. 1.

3. Make additions to the resolution of the Cabinet of Ministers of February 5, 2004 No. 57 "About further implementation of market mechanisms of realization of highly liquid types of products, raw materials and materials" (the joint venture of the Republic of Uzbekistan, 2004, No. 2, the Art. 10) according to appendix No. 2.

4. Recognize invalid some decisions of the Government of the Republic of Uzbekistan according to appendix No. 3.

5. To the state committee of the Republic of Uzbekistan on demonopolization and development of the competition together with the Ministry of Justice of the Republic of Uzbekistan, the Ministry of Finance of the Republic of Uzbekistan, other interested ministries and departments to bring departmental regulatory legal acts into accord with this resolution.

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

Prime Minister of the Republic of Uzbekistan

Shavkat Mirziyoyev

Appendix № 1

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of October 28, 2010 No. 239

Regulations on procedure for forming, declaring (approval) and establishment of regulated prices (rates) for goods (works, services) and state control of their application

I. General provisions

1. This Provision determines procedure for forming, declaring (approval) of the prices (rates) for goods (works, services) (further - goods) business entities, enterprise monopolists, subjects of natural monopolies and the state control of their application.

2. By decisions of the Government of the Republic of Uzbekistan the separate procedure for forming and price fixation (rates) concerning certain goods can be established.

3. For the purpose of application of this provision the following basic concepts are used:

markup - the allowance (relative or absolute value) to the price (rate) of purchase of goods added in case of its realization by business entities necessary for covering of current costs and receipt of certain amount of net profit;

body of price regulation - the Ministry of Finance of the Republic of Uzbekistan and according to its order - the Ministry of Finance of the Republic of Karakalpakstan, management of finance of khokimiyats of areas and Tashkent;

enterprise monopolist - the business entity holding dominant position in the goods markets and included in the State register of the business entities holding dominant position in the goods or financial market.

the subject of natural monopoly - the business entity (legal entity) occupied with production (realization) of goods in the conditions of natural monopoly, included in the State register of subjects of natural monopolies;

profitability - the relative indicator of profitability of activities of the company calculated by division of size of necessary profit (expense amount of the period, expenses on financial activities and net profit) on the amount of the production costs falling on the issued goods;

the regulating coefficient (lowering or raising)

- the relative size established for determination of level of the price (rate);

the tariff estimate - indicator of the income and expenses, amounts of the made goods and other economic indicators reflecting activities of business entity, and accepted in reasons in case of determination of the regulating coefficient;

the price (rate) - monetary value of cost of commodity unit.

4. This Provision is applied when forming and declaring (establishment, approval) of the prices (rates) for goods:

made and realized by subjects of natural monopolies;

being socially important and strategic, the prices (rates) for which are subject to the state price regulation;

price regulation of price regulation by body of which is provided by decisions of the President of the Republic of Uzbekistan.

5. State regulation of the prices is performed in the way:

establishments of price regulation by body and within the competence public authorities on places of the fixed or ceiling prices (rates) and markups for the socially important and strategic goods which are subject to the state price regulation;

declaring of the prices (rates) or their limits, the regulating coefficient, markups or marginal profitability (further - declaring of the prices (rates)) on the goods made and realized by enterprise monopolists, which are socially important and strategic, the prices (rates) for which are subject to the state price regulation;

approvals by body of price price regulation (rates) or their limits, the regulating coefficient, markups or marginal profitability (further - price approval (rates)) on the goods made and realized by subjects of natural monopolies;

approvals of body of price regulation or establishment of the fixed or ceiling prices (rates) and markups for separate goods according to decisions of the President of the Republic of Uzbekistan.

According to the legislation also other methods of state regulation of the prices (rates) can be applied.

On other goods the contract (free) prices (rates) are applied.

5.1. The business entity (including enterprise monopolist, the subject of natural monopoly) has the right to reduce independently declared (approved, established) the price (rate). At the same time:

reduction of price (rate) for the purpose of establishment of exclusively low prices is not allowed;

reduction of prices (rates) is performed at the same time for all consumers, with the subsequent informing body of price regulation.


 

II. State regulation of the prices (rates) for goods

6. Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of 30.03.2018 No. 249

7. Declaring (approval) of the prices (rates) in body of price regulation is provided:

the subject of natural monopoly on goods which production is performed in the conditions of natural monopoly, and also enterprise monopolist on the goods which are subject to the state price regulation, in a month from the date of receipt of the notification on its inclusion in the corresponding State register;

business entity on the goods which are subject to the state price regulation before its realization;

in case of advance in price (rate), markup, marginal profitability and change of the regulating coefficient on the above-stated goods.

8. Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of 23.05.2012 No. 143

9. The business entities (including enterprise monopolists and subjects of natural monopoly) performing commodity export make calculations for them on the contract (free) prices, except as specified, stipulated by the legislation.

III. Procedure for pricing (rates) for goods of enterprise monopolists and subjects of natural monopolies

10. In case of cost determination on production and sales of goods, the prices (rates) agreed in reasons, the enterprise monopolist and the subject of natural monopoly are guided by Regulations on structure of costs on production and sales of products (works, services) and about procedure for forming of financial results, the approved resolution of the Cabinet of Ministers of February 5, 1999 No. 54, and other regulatory legal acts.

The price (rate) for the goods made by enterprise monopolist or the subject of natural monopoly consists of the costs included in production cost, expenses of the period, expenses on financial activities, tax expenses and to other obligatory payments from profit, and also the amount of net profit.

At the same time expenses, stipulated in Article 147 Tax codes of the Republic of Uzbekistan, except for expenses on assignments on content of higher bodies and associations of business entity, are not considered in costs when forming of the declared (approved) price (rate) for goods of enterprise monopolist and the subject of natural monopoly.

11. Declaring (approval) of the price (rate) is performed on specific goods on its brands, types, grades according to regulating documents on standardization (GOST, OST, TU, etc.).

12. In case of complexity of cost determination per unit of goods in the presence of significant amount of types (brands, types, the sizes etc.) of goods the body of price regulation can declare (to approve) limit of its profitability or the regulating coefficient applied to current prices (rates).

The regulating coefficient is determined by ratio of the projectible tariff estimate to the tariff estimate which is earlier approved by body of price regulation taking into account change of production volumes of goods.

13. Calculation of the price (rate) is perfromed based on indicators of costs and the net profit falling on goods and created:

on the normalized costs - taking into account the specifications and technical documentation (compounding, regulations of expenditure of raw materials and materials, the heat and electric power, work etc.), and the regulating documents on standardization (GOST, OST, TU, etc.) approved by the relevant authorized bodies;

on not normalized costs - on the basis of the analysis of reporting indicators of prior four quarters and taking into account the forecast change in price.

If technical and technology consumption rates of raw materials, materials, fuel, energy and other resources are approved by the relevant authorized bodies in the ranges of the minimum and maximum expenditure of these resources, for the purpose of calculation of the price (rate) the body of price regulation uses their average value within this range of regulations.

14. The size of the net profit considered when forming of the declared (approved) price (rate) for goods (except the goods made by the organizations warm, water supply, the sewerage and sanitary cleaning), is determined proceeding from the size of the means necessary for:

return of principal debt on the credits, loans and leasing, taking into account availability of other sources. At the same time during the subsequent accounting periods after final repayment of certain credit the size of net profit is subject to adjustment;

financings, according to the approved address lists (project and estimate documents), capital investments taking into account use of the credits, the depreciation charges and other sources for joint financing of these capital investments;

dividend payouts. The annual amount of dividends falling on these goods is determined in the amount of, not exceeding twenty five percent from the amount of authorized fund (capital) of the company;

accomplishment of conditions, stipulated in Item 17th this provision.

15. The size of surcharge imposed by the wholesale and intermediary organizations included in the State register of the business entities holding dominant position in the goods or financial market is subject to declaring on delivery types.

16. The business entity, the prices (rate) for whose goods are subject to state regulation, shall keep separate account of the income, expenses and the involved assets on each such goods.

When pricing (rate) for goods distribution of indirect material costs, indirect costs to compensation, other costs of production nature, expenses of the period and expenses on financial activities is performed on specific labor input of goods (the labor costs of the main production personnel falling on specific type of goods). At the same time, proceeding from features of production of specific goods, for cost allocation the business entity in coordination with body of price regulation has the right to use other criteria, stipulated by the legislation on financial accounting.

If calculation of cost or expense allocation of the period, expenses for financial activities, tax expenses and to other obligatory payments from profit, and also the amount of net profit per unit of the goods made by the enterprise monopolist or the subject of natural monopoly which is part of body of the public or economic board have industry features, declaring (approval) of the price (rate) is determined according to the procedure, established by body of price regulation.

17. If in the previous accounting period the business entity (except the companies warm, water supply and the sewerage) achieved economy of means for the realization account of measures for implementation of modern resource-saving technologies and rationalization of the engineering procedures leading to change (increase or reduction) of consumption rates of raw materials, materials and energy resources within the approved specifications and technical documentation, increase in level of capacity utilization and gain in productivity of work, reducing operational and overheads, reduction in cost of the purchased raw materials, materials and component parts, optimization of number of personnel in case of the next review of regulated prices (rates) to 50 percent of the saved means is considered as a part of net profit, and the above-stated costs are accepted taking into account the specified parameters.

18. The labor costs of personnel of enterprise monopolist and the subject of natural monopoly considered in calculation of regulated prices (rates) are determined proceeding from the actual number of workers but which is not exceeding the extreme number of staff, and the indicator of the consumer price index provided by the resolution of the President of the Republic of Uzbekistan on the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for the next year, and not above indicator of growth of minimum wage established by presidential decrees of the Republic of Uzbekistan within calendar year suffices average monthly salary accepted in current price (rate) taking into account adjustment.

19. Expenses on assignments on content of higher bodies and associations of business entity when pricing (rates) for goods of enterprise monopolist and subject of natural monopoly are considered in the amount of, determined by the decision of the supreme body of management of higher body or consolidation of business entity.

IV. Procedure for declaring (approval) for the prices (rates) for goods of the enterprise monopolists which are subject to the state price regulation and subjects of natural monopolies

20. The enterprise monopolist and the subject of natural monopoly submits the project of the price (rate) directly in body of price regulation.

If the goods made by the enterprise monopolist or the subject of natural monopoly which is part of body of the public or economic board are used for production of goods by other enterprise monopolist or the subject of natural monopoly which is part of the same body of the public or economic board, the project of the price (rate) for consideration represents relevant organ of the public or economic board to body of price regulation.

21. For declaring (approval) of the price (rate) for goods the enterprise monopolist or the subject of natural monopoly files in body of price regulation petition and appendix of the following documents to it:

a) calculation of the declared (approved) price (rate) for form according to appendix 1 (is not given) to this Provision;

b) copies of the financial reporting;

c) copies of the statistic report on work;

d) aggregated data about the income and expenses, with disaggregations according to cost items in general on business entity and separately on each specific goods, with appendix:

disaggregation of direct production material costs (with indication of the approved regulations of use of raw materials and materials, fuel, the electric power) in form according to appendix 2 (is not given) to this Provision;

disaggregation of direct costs on compensation of production nature and the assignments on social insurance relating to production (with indication of the approved consumption rates on work), in form according to appendix 3 (is not given) or 3a it (is not led) to this Provision;

calculation of the amount of the depreciation charges for fixed assets and intangible assets (with indication of original and residual cost, useful lives of fixed assets and intangible assets, date of commissioning) in form according to appendix 4 (is not given) to this Provision;

disaggregation of overheads of production appointment, indirect costs on materials and indirect costs on work in form according to appendix 5 (is not given) to this Provision;

disaggregations of costs for capital and running repair;

disaggregation of expenses of the period, expenses on financial activities and net profit (including necessary means for servicing of the attracted loans, with submission of the approved repayment schedules of principal debt and percent) in form according to appendix 6 (is not given) to this Provision;

data on the main financial performance of activities for form according to appendix 7 (are not provided) to this Provision;

e) data on production of goods in kind in form according to appendix 8 (are not provided) to this Provision (in case of decrease in production volumes (delivery) it is necessary to provide written reasons for the reasons of decrease);

e) information on the main indicators of state programs of development, with indication of calculations of need for means for their implementation (in the presence);

g) information on change of level of materials consumption, power consumption and labor input of the made goods as a result of performed (or implemented) state programs of development for the previous accounting period;

h) information on the need for the state grants or other measures of the state support, stipulated by the legislation (if necessary).

Together with the documents provided in this Item also electronic options of all settlement materials are represented.

The body of price regulation independently receives the documents and information, necessary for declaring (approval) of the price (rate) for goods, which are available in other authorized bodies, in accordance with the established procedure by means of information exchange, including in electronic form, except for the documents and information provided by this Item.

22. The documents specified in Item of 21 this provision and in addition provided at the request of body of price regulation are drawn up taking into account the following requirements:

a) the provided materials shall be stitched, numbered, certified by the signature of the head of business entity, and financial records shall be jointly signed the head and the chief accountant of business entity;

b) documents are submitted for prior four quarters and for the previous calendar year (except for newly created business entities);

c) data are provided in reasons at the rate on year.

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