It is registered
Ministry of Justice
Republic of Uzbekistan
On March 3, 2011 No. 2203
of February 2, 2011 No. 5, No. 4, No. 2011-4
About approval of the Regulations on procedure for calculation and payment of single tax payment taking into account introduction of the minimum size of single tax payment
According to the Tax code of the Republic of Uzbekistan (Collection of the legislation of the Republic of Uzbekistan, 2007, No. 52 (II)), 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, No. 9, the Art. 232) and the resolution of the President of the Republic of Uzbekistan 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" (2010, No. 52, the Art. 513) the Ministry of Finance, the Ministry of Economics and the State Tax Committee of the Republic of Uzbekistan decide collection of the legislation of the Republic of Uzbekistan:
1. Approve Regulations on procedure for calculation and payment of single tax payment taking into account introduction of the minimum size of single tax 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 |
|
Minister of Economic Affairs |
R. Gulyamov |
|
Chairman of the State Tax Committee |
B. Parpiyev |
Appendix
to the Resolution of the Ministry of Finance, Ministry of Economics and State Tax Committee of the Republic of Uzbekistan of February 2, 2011 No. No. 5, 4, 2011-4
This Provision according to the Tax code of the Republic of Uzbekistan (Collection of the legislation of the Republic of Uzbekistan, 2007, No. 52 (II)), 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, No. 9, the Art. 232) and the resolution of the President of the Republic of Uzbekistan 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" (The collection of the legislation of the Republic of Uzbekistan, 2010, No. 52, of the Art. 513) determines procedure for calculation and payment of single tax payment by business entities (further - the EPP) taking into account introduction of the minimum size of the EPP.
1. Since July 1, 2011 payers of the EPP pay the EPP according to the procedure, established by the Tax code of the Republic of Uzbekistan, at the rates approved by the decision of the President of the Republic of Uzbekistan for the corresponding year, but not below the minimum size - the triple amount of the land tax estimated proceeding from the occupied space of the parcel of land taking into account the decreasing coefficients specified in appendix 1 to this Provision.
2. This Provision does not extend on:
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The document ceased to be valid since February 28, 2019 according to Item 1 of the Resolution of the Ministry of Finance of the Republic of Uzbekistan, the Ministry of Economy and Industry of the Republic of Uzbekistan, the State Tax Committee of the Republic of Uzbekistan of February 21, 2019 No. 17, No. 3, No. 2019-06