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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

(as amended on 30-04-2021)

According to resolutions of Legislative house of Oliy Majlis of the Republic of Uzbekistan of November 26, 2010 No. 210-II "About the Government budget of the Republic of Uzbekistan for 2011" and the Senate of the Oliy Majlis of the Republic of Uzbekistan of December 3, 2010 No. 117-II "About the Government budget of the Republic of Uzbekistan for 2011":

1. Approve:

the forecast of the main macroeconomic indicators of development of the Republic of Uzbekistan for 2011 according to appendix No. 1;

* appendix No. 1 is not given

key parameters of the Government budget of the Republic of Uzbekistan for 2011 according to appendix No. 2;

* appendix No. 1 is not given

key parameters of the off-budget Pension fund, Republican road fund, off-budget fund of reconstruction, capital repairs and equipment of educational institutions, Fund of meliorative improvement of the irrigated lands under the Ministry of Finance of the Republic of Uzbekistan for 2011 according to appendices No. No. 3-6.

* appendices No. No. 3-6 are not given

2. Establish the extreme extent of central government budget deficit for 2011 in the amount of percent 1,0 to amount of the gross domestic product (GDP).

Determine that financing of central government budget deficit is performed at the expense of free remaining balance of means of the republican budget for the beginning of 2011 and other noninflationary sources.

3. Approve rates for 2011:

the value added tax in the amount of 20 percent;

the income tax of legal entities according to appendix No. 7;

income tax according to appendix No. 8;

single tax payment according to appendices No. No. 9-1, 9-2 and 9-3;

the fixed tax by separate types of business activity on legal entities and physical persons according to appendix No. 10;

the fixed tax on the physical persons who are engaged in business activity without formation of legal entity (individual entrepreneurs) according to appendix No. 11;

tax on the income paid in the form of dividends and percent to residents of the Republic of Uzbekistan in the amount of 10 percent;

the excise tax on the excise goods made in the Republic of Uzbekistan and delivered on its territory according to lists according to appendices No. 12-1 and 12-2;

tax for use of water resources according to appendix No. 13;

tax for use of natural resources according to appendix No. 14;

subscription bonus and bonus of commercial detection according to appendices No. 15-1 and 15-2;

the excess profit tax by separate types of products according to appendix No. 16;

the property tax of legal entities and physical persons according to appendices No. 17 and 18;

the land tax from legal entities and physical persons according to appendix No. 19;

the single land tax according to appendix No. 20;

the local taxes and charges according to appendix No. 21;

obligatory contributions and charges to Republican road fund under the Ministry of Finance of the Republic of Uzbekistan according to appendices No. 22 and 23;

obligatory contributions to the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of 1,6 of percent and in off-budget fund of reconstruction, capital repairs and equipment of educational institutions under the Ministry of Finance of the Republic of Uzbekistan in the amount of percent 0,5 from the established subjects to taxation according to appendix No. 24;

single social payment in the amount of 25 percent, with distribution of means between the off-budget Pension fund, the State fund of assistance of employment and the Federation Council of labor unions of Uzbekistan according to standard rates according to appendix No. 25;

compulsory insurance premiums of citizens from their income in work payment type in the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of percent 4,5.

4. Determine that receipts from single tax payment are distributed between the Government budget, Republican road fund, the off-budget Pension fund and off-budget fund of reconstruction, capital repairs and equipment of educational institutions in the sizes determined by the Ministry of Finance of the Republic of Uzbekistan.

5. Ceased to be valid according to the Resolution of the President of the Republic of Uzbekistan of 26.12.2018 No. PP-4086

6. Ceased to be valid according to the Presidential decree of the Republic of Uzbekistan of 30.04.2021 No. UP-6218

7. Ceased to be valid according to the Resolution of the President of the Republic of Uzbekistan of 26.12.2018 No. PP-4086

8. Ceased to be valid according to the Resolution of the President of the Republic of Uzbekistan of 27.12.2016 No. PP-2699

9. For streamlining of the individual business activity performed without formation of legal entity to the State Tax Committee together with the Ministry of Finance and the Ministry of Economics of the Republic of Uzbekistan in week time to submit in the Cabinet of Ministers of the Republic of Uzbekistan for approval the list of types of activity in which individual entrepreneurs can be engaged.

10-13. Confidentially.

14. For the purpose of increase in role, independence and responsibility of public authorities and public administration on places in forming of the income and expenses of local budgets of all levels, increases in share of local budgets in the Government budget of the Republic of Uzbekistan to enlist in full in the income of local budgets of receipt on the following nation-wide taxes:

tax for use of water resources;

the fixed tax by separate types of business activity on legal entities and physical persons;

the fixed tax on the physical persons who are engaged in business activity without formation of legal entity (individual entrepreneurs);

the excise tax on the beer and vegetable oil made in the republic.

15. Approve for 2011:

amounts of the income and expenses of the budget of the Republic of Karakalpakstan, local budgets of areas and Tashkent, the extreme sizes of the budget grants and subventions from the republican budget according to appendix No. 26;

standard rates of contributions from receipts of nation-wide taxes to the budget of the Republic of Karakalpakstan, local budgets of areas and Tashkent according to the appendix N 27;

minimum admissible sizes of turnover cash of the republican budget, budget of the Republic of Karakalpakstan, local budgets of areas and Tashkent according to the appendix N 28.

* appendices No. 26-28 are not given

To the Ministry of Finance, the Ministry of Economics of the Republic of Uzbekistan together with the interested ministries and departments, Council of Ministers of the Republic of Karakalpakstan and khokimiyats of areas to continue purposeful work on decrease in dependence on subsidies of local budgets, having provided creation new and development of the acting productions in the provinces, population employment increase by stimulation of development of small business and private entrepreneurship, service industry, and also expense optimization and network of state-financed organizations.

16. Grant to the Ministry of Finance of the Republic of Uzbekistan the right in case of allocation of the budget grants, subventions and loans (on covering of temporary cash gap between the income and expenses) to the corresponding local budgets to specify their sizes, proceeding from completeness of receipts of all taxes and other obligatory payments which are due on the territories, and also need of unconditional financing about first-priority procedure for expenses of the Government budget of the Republic of Uzbekistan on the salary (with single social payment), to grants, benefits and the payments equated to them.

17. Approve for 2011 the sizes of reserve fund of the Cabinet of Ministers of the Republic of Uzbekistan and budget reserve funds of the Republic of Karakalpakstan, local budgets of areas and Tashkent according to appendix No. 29.

* appendix No. 29 is not given

18. Confidentially.

19. Establish since January 1, 2011 the amount of parent payment for content of children in day-care centers of educational institutions and in the out-of-school educational institutions financed by means of the government budget according to the appendix N 30.

To the ministry of national education together with the Ministry of Finance of the Republic of Uzbekistan in week time to approve Regulations on procedure for introduction of payment for content of children in day-care centers of educational institutions and in out-of-school educational institutions, having provided release from payment for children from needy families (within 15 percent from total number of pupils respectively in day-care centers of educational institutions and in out-of-school educational institutions).

20. To the ministry of national education, the Ministry of the higher and secondary vocational education, the Ministry of cases of culture and sport and the Ministry of Finance of the Republic of Uzbekistan, Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and Tashkent together with the interested ministries and departments to make in the Cabinet of Ministers of the Republic of Uzbekistan offers on formation of departments of methodical providing and the organization of activities of organizations of secondary vocational and professional education, national education, culture and sport based on territorial authorities of management of secondary vocational and professional education, district (city) departments of national education, culture and sport, their methodical and other divisions, with reducing the operating number of the reorganized structures on average for 5 percent in a month.

21. To the Ministry of Finance of the Republic of Uzbekistan in case of registration of staff lists of budgetary institutions for 2011 to provide optimization administrative and educational support personnel on average for 5 percent taking into account development in budgetary institutions of communication systems, automation of work and performance improvement of work of managerial and support personnel.

To the ministries and departments critically to review and, in coordination with the Ministry of Finance and the Ministry of Labour and Social Protection of the population of the Republic of Uzbekistan, to approve in accordance with the established procedure updated standard regular standard rates of subordinated state-financed organizations, with completion of their introduction till January 1, 2012.

22. Form information analysis department of monitoring of process of implementation of public procurements numbering 3 units in Treasury of the Ministry of Finance of the Republic of Uzbekistan, having respectively increased the extreme number of managerial personnel of central office of the Ministry of Finance of the Republic of Uzbekistan, having determined tasks of department:

creation and permanent updating of information base on public procurements;

control of process of pricing when implementing public procurements and transfer to the Head control and auditing department of the Ministry of Finance of the Republic of Uzbekistan of the materials assuming availability of predatory prices;

introduction in accordance with the established procedure offers on enhancement and expansion of application of competitive and tender procedures when implementing the public procurements providing broad participation of subjects of small business in them.

23. Extend till January 1, 2012 action of Item 24 of the resolution of the President of the Republic of Uzbekistan of December 22, 2009 of N PP-1245 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2010".

24. Accept the offer of the Ministry of Finance of the Republic of Uzbekistan on refining of key parameters of the Government budget of the Republic of Uzbekistan and the state trust funds of the Republic of Uzbekistan for 2010 in the following amounts:

income of the Government budget in the amount of 13 221,0 billion bags, expenses of 13 550,0 billion bags, with budget deficit in the amount of percent 0,5 to amount of gross domestic product;

income of the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of 5 253,1 billion bags (including replenishment of turnover cash - 262,0 of one billion bags at the expense of remaining balance of the republican budget as of January 1, 2010) and expenses in the amount of 5 103,3 billion bags.

To the Ministry of Finance of the Republic of Uzbekistan, Treasury of the Ministry of Finance together with the Central bank of the Republic of Uzbekistan to carry out in January, 2011, in the procedure established by the legislation, final transactions on execution of the State Budget for 2010, with reflection of the performed operations in the performance report of the Government budget for 2010.

25. To the Ministry of Finance together with the Ministry of Economics of the Republic of Uzbekistan on analysis results of quarterly accomplishment of the forecast of macroeconomic indicators and execution of the State Budget of the Republic of Uzbekistan in 2011, if necessary, to make in the Cabinet of Ministers of the Republic of Uzbekistan offers on refining of key parameters of the Government budget within the established deficit.

26. Recognize voided since January 1, 2011 some decisions of the President of the Republic of Uzbekistan and the Cabinet of Ministers of the Republic of Uzbekistan according to the appendix N 31.

Make since January 1, 2011 changes and amendments to some decisions of the President of the Republic of Uzbekistan and the Cabinet of Ministers of the Republic of Uzbekistan according to the appendices N 32 and 32-1 (confidentially).

27. To the Ministry of Finance together with the Ministry of Justice of the Republic of Uzbekistan and other interested ministries and departments to make in the Cabinet of Ministers of the Republic of Uzbekistan the offers on changes and amendments in the legislation following from this resolution in a month.

To the ministries and departments, Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and Tashkent in week time to bring earlier adopted regulatory legal acts into accord with this resolution.

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

 

President of the Republic of Uzbekistan
Islam Karimov

Appendices No. 7

to the Resolution of the President of the Republic of Uzbekistan of December 24, 2010 No. PP-1449

Profit tax rates of legal entities

Payers

Tax rates in % to taxable basis

1.

Legal entities (except for provided in items 2-3)

9

2.

Commercial banks

15

3.

The legal entities gaining income from holding auctions, the organizations of mass spectacular actions by involvement of the legal entities and physical persons (including nonresidents) having the license for occupation tour and concert activities

35

4.

For the export companies which have share of commodity export, works, services (irrespective of the place of performance of works, rendering services) of own production for freely convertible currency, except for primary goods  which List is approved by the Presidential decree of the Republic of Uzbekistan of October 10, 1997 No. UP-1871, constitutes:


from 15 to 30 percent in total amount of realization

the established rate decreases by 30%

from 30 and more percent in total amount of realization

the established rate decreases by 50%

5.

For the companies of service industry specified in Item 1, on amount of the rendered services paid using plastic cards

the established rate decreases by 10%

Appendix No. 8

to the Resolution of the President of the Republic of Uzbekistan of December 24, 2010 No. PP-1449

Tax rates on the income of physical persons

Leviable income

Tax rate

to the fivefold size of minimum wage

10 percent from income amount

from five - (+ 1 bags) to the tenfold size of minimum wage

tax with fivefold + 16 percent from the amount exceeding the fivefold size of minimum wage

from tenfold (+ 1 bags) size of minimum wage and above

tax with tenfold + 22 percent from the amount exceeding the tenfold size of minimum wage

Notes:

1. For the purpose of calculation of tax amount on the income of physical persons the size of minimum wage is considered by the accruing result since the beginning of year (the amount of minimum wages for every month of the corresponding period since the beginning of year).

2. The tax amount on the income of physical persons calculated proceeding from the established rates, which is subject to payment in the budget decreases by the amount of the compulsory monthly fees transferred into individual accumulation retirement accounts of the citizens estimated in the amount of 1 percent from the income liable to tax on the income of physical persons.

Appendix No. 9-1

to the Resolution of the President of the Republic of Uzbekistan of December 24, 2010 No. PP-1449

Rates of single tax payment for microfirms and small enterprises (except trade enterprises and public catering)

Payers

Tax rates in % to taxable basis

1.

The companies of all industries of economy except for provided in Items 2 - 7

6 *

2.

The companies at which development and deployment of computer software products constitute at least 80% of the total amount of sales of goods (works, services)

5

3.

The legal entities rendering services in customs clearance (customs brokers)

6

4.

The companies gaining income from the organization of mass spectacular actions by involvement of the legal entities and physical persons (including nonresidents) having the license for occupation tour and concert activities

30

5.

Procurement organizations, broker offices (except for specified in Item 6), and also the companies rendering intermediary services in the commission agreement, orders and to other agreements on rendering intermediary services

33 **

6.

The companies performing broker activities in the security market

13 **

7.

The companies specializing on provision in lease of stationary outlets (the income from provision in lease constitutes more than 60%) for realization food and nonfoods

30

8.

For the companies which have share of commodity export, works, services (irrespective of the place of performance of works and rendering services) of own production for freely convertible currency, except for primary goods  which list is approved by the Presidential decree of the Republic of Uzbekistan of October 10, 1997 No. UP-1871, constitutes:


from 15 to 30 percent in total amount of realization

the established rate decreases by 30%

from 30 and more percent in total amount of realization

the established rate decreases by 50%

9.

For the companies of service industry for amount of the rendered services paid using plastic cards

the established rate decreases by 10%

* For the companies providing property in finance lease (leasing) - the amount of interest income on finance lease (leasing).

** As a percentage to the amount of remuneration (gross income).

Appendix No. 9-2

to the Resolution of the President of the Republic of Uzbekistan of December 24, 2010 No. PP-1449

Rates of single tax payment for trade enterprises and public catering, including microfirms and small enterprises

Payers

Tax rates in % to taxable basis

1.

Catering establishments

10

from them:


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