Document from CIS Legislation database © 2003-2020 SojuzPravoInform LLC

The document ceased to be valid since February 6, 2017 according to Item 1 of the Resolution  of the State Tax Committee of the Republic of Uzbekistan, the Ministry of the Republic of Uzbekistan of  24.01.2017 No. 2017-4, No. 7

It is registered

Ministry of Justice

Republic of Uzbekistan

On February 23, 2011 No. 2200

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

(as amended on 25-03-2016)

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.

Chairman of the State Tax Committee

B. Parpiyev

Minister of Finance

R. Azimov

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;

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

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

Effectively work with search system

Database include more 40000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.