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

of February 2, 2011 No. No. 2011-5, 6

About approval of the Regulations on procedure for calculation and tax payment and other obligatory payments taking into account introduction of the minimum standard rates of number of workers and the salary fund

According to 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 State Tax Committee and the Ministry of Finance of the Republic of Uzbekistan decide collection of the legislation of the Republic of Uzbekistan:

1. Approve Regulations on procedure for calculation and tax payment and other obligatory payments taking into account introduction of the minimum standard rates of number of workers and the salary fund, 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 State Tax Committee, Ministry of Finance of the Republic of Uzbekistan of February 2, 2011 No. No. 2011-5, 6

Regulations on procedure for calculation and tax payment and other obligatory payments taking into account introduction of the minimum standard rates of number of workers and the salary fund

This Provision according to 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 tax payment and other obligatory payments taking into account introduction of the minimum standard rates of number of workers and the salary fund.

I. General provisions

1. Since January 1, 2011 for the organizations performing activities in the sphere of retail trade, public catering and construction the procedure for calculation and tax payment and other obligatory payments taking into account the established minimum standard rates of number of workers and the salary fund is entered.

The minimum standard rates of number of workers and the salary fund are determined according to the procedure, the established Regulations on procedure for determination of the minimum standard rates of number of workers and the salary fund for business entities of separate industries of economy (reg. No. 2173 of December 28, 2010) (Collection of the legislation of the Republic of Uzbekistan, 2010, No. 52, the Art. 527).

On the organizations of retail trade, public catering and construction, the procedure for calculation and payment of single social payment established by Regulations on procedure for calculation and payment of single social payment taking into account maintaining the minimum amount of single social payment (reg. No. 2095 of April 13, 2010) (Collection of the legislation of the Republic of Uzbekistan, 2010, Art. No. 14-15, 120), does not extend.

2. Calculation and payment of single social payment, insurance premiums of citizens and income tax is performed by the taxpayers specified in the Item of 1 this provision, according to the procedure, established by the Tax code of the Republic of Uzbekistan (Collection of the legislation of the Republic of Uzbekistan, 2007, No. 52 (II)).

In case of non-compliance with the established minimum standard rates of number and the salary fund the taxpayers specified in Item of 1 this provision shall additionally accrue single social payment, insurance premiums of citizens and income tax (further payments), proceeding from the approved minimum standard rates according to the procedure, established by this Provision.

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

the organizations of retail trade - legal entities at whom core activity following the results of month under report is retail trade;

the organizations of public catering - legal entities at whom core activity following the results of month under report is public catering;

the construction organizations - legal entities at whom core activity following the results of month under report is accomplishment of the following types of construction works:

construction, repair and reconstruction of buildings of all types, sports constructions, and also installation of combined building constructions on building sites;

preparation of the construction site in case of construction and reconstruction of buildings and constructions;

the construction activities specialized in one direction, general for different types of buildings and constructions, and requiring special qualification and the equipment (construction of the bases, including blockage of piles; installation of steel structures of not own production; it is flexible elements of reinforcing frameworks; laying of brick and other stones; installation and dismantle of the woods and scaffolding, including leased, installation and installation of front frameworks of not own production);

installation of the engineering equipment in case of construction and reconstruction of buildings and constructions;

the finishing and other finishing works in case of construction of buildings and constructions;

repair of dwellings (apartments) by orders of the population, and also buildings (rooms) of non-productive appointment;

the actual salary fund - the income in work payment type, stipulated in Article 172 Tax codes of the Republic of Uzbekistan and being subject to taxation by single social payment, except for the salary fund falling on the physical persons performing activities for agreements of civil nature;

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