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The document ceased to be valid since  November 7, 2016 according to Item 2 of the Resolution of the Ministry of Finance, State Tax Committee and Board of the Central bank of the Republic of Uzbekistan of October 5, 2016 No. No. 78, 2016-34 and 341-B

It is registered

Ministry of Justice 

Republic of Uzbekistan

On September 9, 2011 No. 2262

RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN, STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN, BOARD OF CENTRAL BANK OF THE REPUBLIC OF UZBEKISTAN

of August 9, 2011 No. No. 47, 2011-25, 23/2

About approval of the Regulations on procedure for distribution of single social payment, and also payment of the amounts on expense recovery and implementation of payments by legal entities of expenses on the national social insurance

(as amended on 07-05-2015)

According to the laws of the Republic of Uzbekistan "About the state provision of pensions of citizens" (Sheets of the Supreme Council of the Republic of Uzbekistan, 1993, No. 9, the Art. 338) and "About compulsory national social insurance from labor accidents and occupational diseases" (Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2008, No. 9, the Art. 480), the Tax code of the Republic of Uzbekistan (The sheet of chambers of Oliy Majlis of the Republic of Uzbekistan, 2007, appendix 1 to No. 12), the Presidential decree of the Republic of Uzbekistan of December 30, 2009 No. UP-4161 "About Measures for Further Enhancement of System of Provision of Pensions of Citizens" (Collection of the legislation of the Republic of Uzbekistan, 2009, No. 52, the Art. 559) and the resolution of the President of the Republic of Uzbekistan of December 22, 2009 No. PP-1245 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2010" (2009, No. 52, the Art. 560) the Ministry of Finance, the State Tax Committee and Board of the Central bank of the Republic of Uzbekistan decide collection of the legislation of the Republic of Uzbekistan:

1. Approve Regulations on procedure for distribution of single social payment, and also payment of the amounts on expense recovery and implementation of payments by legal entities of expenses on the national social insurance 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

Chairman of the State Tax Committee

B. Parpiyev

Chairman of the Central bank

F.Mullazhanov

Appendix

to the Resolution of the Ministry of Finance of the Republic of Uzbekistan, the State Tax Committee of the Republic of Uzbekistan, Board of the Central bank of the Republic of Uzbekistan of August 9, 2011 No. No. 47, 2011-25 and 23/2

Regulations on procedure for distribution of single social payment, and also payment of the amounts on expense recovery and implementation of payments by legal entities of expenses on the national social insurance

This Provision according to the laws of the Republic of Uzbekistan "About the state provision of pensions of citizens" (Sheets of the Supreme Council of the Republic of Uzbekistan, 1993, No. 9, the Art. 338) and "About compulsory national social insurance from labor accidents and occupational diseases" (Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2008, No. 9, the Art. 480), the Tax code of the Republic of Uzbekistan (The sheet of chambers of Oliy Majlis of the Republic of Uzbekistan, 2007, appendix 1 to No. 12), the Labor code of the Republic of Uzbekistan (The sheet of Oliy Majlis of the Republic of Uzbekistan, 1996, appendix to No. 1), the Presidential decree of the Republic of Uzbekistan of December 30, 2009 No. UP-4161 "About Measures for Further Enhancement of System of Provision of Pensions of Citizens" (Collection of the legislation of the Republic of Uzbekistan, 2009, No. 52, the Art. 559) and the resolution of the President of the Republic of Uzbekistan of December 22, 2009 No. PP-1245 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2010" (The collection of the legislation of the Republic of Uzbekistan, 2009, No. 52, of the Art. 560) determines procedure for distribution of single social payment, payment of the amounts by expense recovery of the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan (further - the Pension fund) and implementation of payments by legal entities of expenses on the national social insurance in national currency of the Republic of Uzbekistan.

I. General provisions

1. Taxpayers, the taxation object, taxable basis, privileges, procedure for calculation and payment of single social payment, and also insurance premiums of citizens are determined by the Tax code of the Republic of Uzbekistan and other regulatory legal acts.

2. Rates of single social payment and insurance premiums of citizens, and also the amount of distribution of single social payment between the Pension fund, the State fund of assistance of employment of the Republic of Uzbekistan and the Federation Council of labor unions of Uzbekistan are established by the decision of the President of the Republic of Uzbekistan.

3. Ceased to be valid according to the Resolution registered by the Ministry of Justice of the Republic of Uzbekistan of 03.01.2013 No. 2262-1

II. Distribution of single social payment

4. Calculation of single social payment is made by the payer independently, proceeding from the salary fund added for month under report and the established rates.

The single social payment is listed by legal entities in full of the added amount, without any deductions on payment of benefits in case of the child's birth, on burial (further - benefits), payment of compensation money payments instead of the provided privileges on housing and communal services (further - compensations), pensions to the working pensioners (further - pensions), payments of the additional days off to parents of handicapped children up to 16 years, content of children's recreation camps and sanatoria dispensaries.

5. Money transfer is made by payers on the following conditional account numbers for payment of single social payment (further - UNS) the balance sheet account 20205, opened in the serving banks for the relevant district (city) state tax authorities:

600 - for farms;

700 - for microfirms and small enterprises;

777 - for other payers who are not provided in paragraphs second and third this Item.

6. The amounts which arrived during the day on UNS 600, 700 and 777 balance sheet accounts 20205, open for district (city) state tax authorities daily at the end of the working day are deducted in the automatic way by the banks serving them in the sizes established by the legislation in the following procedure:

a) To the pension fund - on UNS 601, 701 and 88 balance sheet accounts 20205, with the subsequent transfer in full into the Single treasurer account of Treasury of the Ministry of Finance of the Republic of Uzbekistan (further - EKS), with indication of the corresponding treasurer personal account;

b) To the state fund of assistance of employment of the Republic of Uzbekistan - on UNS 602, the 702 and 779 balance sheet account 20205 of the district (city) centers of assistance of employment and social protection of the population of the Ministry of Labour and Social Protection of the population of the Republic of Uzbekistan.

The means which arrived on corresponding "on UNS 602, of the 702 and 779 balance sheet account 20205 in the form of part of assignments from single social payment, are listed by the district (city) centers of assistance of employment and social protection of the population of the Ministry of Labour and Social Protection of the population of the Republic of Uzbekistan on the basis of the payment order on EKS, with indication of the corresponding treasurer personal account, and used in the following procedure:

70 percent from the total amount of the funds transferred on EKS with indication of the corresponding budget personal account of the State fund of assistance of employment of the Republic of Uzbekistan, remain at the disposal of the Ministry of Labour and Social Protection of the population of the Republic of Karakalpakstan, head departments on work and social protection of the population of areas and Tashkent;

30 percent - are centralized at the republican level by transfer by payment documents by the relevant territorial administrations on work and social protection of the population.

The Ministry of Labour and Social Protection of the population of the Republic of Uzbekistan spends the arrived means according to the established legislation rather;

c) to territorial associations of the trade-union organizations - on UNS 603, the 703 and 780 balance sheet account 20205.

The territorial associations of the trade-union organizations, means which arrived on corresponding on UNS 603, of the 703 and 780 balance sheet account 20205 in the form of part of assignments from single social payment use in the following procedure:

30 percent from the total amount of the arrived means on the basis of the payment order territorial associations of the trade-union organizations are transferred into balance sheet account 20205 of the Federation Council of labor unions of Uzbekistan for further expenditure of means in accordance with the established procedure;

70 percent from the total amount of the arrived means on the basis of the payment order territorial associations of the trade-union organizations are transferred into balance sheet accounts 20205 by territorial associations of the trade-union organizations according to approved budgets of territorial councils of labor unions.

The amount which is partially levied from workers of legal entities for the received permits to treatment and rest is enlisted by the serving banks into secondary deposit accounts of territorial associations of the trade-union organizations with further distribution by the last of the arrived means according to the procedure established by this subitem.

7. District (city) state tax authorities receive from the serving banks of the statement with all appendices with UNS 600, of the 700 and 777 balance sheet account 20205 on single social payment.

At the same time the serving banks with UNS 777 of balance sheet account 20205 on single social payment transfer also electronic files of statements in the serving banks of territorial associations of the trade-union organizations, and the last, on the basis of the statements provided by banks independently record settlings with payers, with allocation of the amounts deducted in the form of part of single social payment to territorial associations of the trade-union organizations by payers for industries.

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