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Ministry of Justice

Republic of Uzbekistan

On January 9, 2012 No. 2310

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

of December 12, 2011 No. 79, No. 2011-37

About approval of the Regulations on payment procedure of the excise tax on the made natural gas

(as amended on 11-08-2016)

According to the Tax code of the Republic of Uzbekistan and the resolution of the President of the Republic of Uzbekistan of December 22, 2015 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2016" the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan decide No. PP-2455:

1. Approve Regulations on payment procedure of the excise tax on the made natural gas 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

Appendix

to the Resolution of the Ministry of Finance of the Republic of Uzbekistan and the State Tax Committee of the Republic of Uzbekistan of December 12, 2011 No. No. 79, 2011-37

Regulations on payment procedure of the excise tax on the made natural gas

This Provision according to the Tax code of the Republic of Uzbekistan and the resolution of the President of the Republic of Uzbekistan of December 22, 2015 No. PP-2455 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2016" determines procedure for calculation and payment of the excise tax on the natural gas made in the Republic of Uzbekistan.

I. General provisions

1. In this Provision the following basic concepts are applied:

natural gas - the natural gas extracted on crafts, processed and utilized by the gas and oil extracting, gas-processing and utilizing organizations;

final consumers - the organizations using natural gas in the production and/or household purposes, autogas-filling compressor stations;

the gas supplying organization - the Uztransgaz joint-stock company providing delivery, transportation and distribution of gas to final consumers.

2. According to appendix No. 13-1 to the resolution of the President of the Republic of Uzbekistan of December 22, 2015 No. PP-2455 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2016" realization of the natural gas made in the republic, including for export, is assessed with the excise tax.

At the same time the added amount of the excise tax on the natural gas realized to the population provided in the price of natural gas remains at the disposal of JSC Uztransgaz with the target direction on financing of investment projects.

The procedure for reflection in financial accounting of the transactions connected with determination of the amount of the excise tax on natural gas, the implementable population, JSC Uztransgaz being at the command is regulated by Regulations on procedure for registration and reflection in financial accounting of the privileges provided to legal entities on taxes, customs and obligatory payments in the budget (reg. No. 1463 of April 2, 2005).

3. If other procedure is established by the signed Production sharing agreement concerning payment of the excise tax, than that which is provided by this Provision then is applied the procedure provided in the Production sharing agreement.

II. Subject to taxation and payers of the excise tax

4. The excise tax assesses natural gas:

implemented to final consumers in the domestic market;

exported;

used for own needs the gas and oil extracting, gas-processing and utilizing organizations, and also the gas supplying organization;

implemented the gas supplying organization for the price exceeding the highest declared price approved by the Ministry of Finance of the Republic of Uzbekistan for the gas and oil extracting, gas-processing and utilizing organizations.

5. Payers of the excise tax on natural gas are:

a) the gas supplying organization - on the amounts acquired by it and to implementable final consumers in the domestic market and for export, to autogas-filling compressor stations and also on the amounts used for own needs;

b) the organization, the performing production, conversion and utilization of natural gas, - on amounts:

the implemented gas supplying organization for the price exceeding the highest declared price approved by the Ministry of Finance of the Republic of Uzbekistan for the gas and oil extracting, gas-processing and utilizing organizations;

to implementable final consumers in the domestic market and for export without realization of the specified amounts of natural gas by the gas supplying organization;

used for own needs.

III. Taxable basis

6. Taxable basis for calculation of the excise tax on implementable natural gas is the cost of the realized natural gas which is not including the excise tax and the value added tax.

7. On the natural gas used for own needs, the taxable basis is determined proceeding from its cost.

IV. Deduction from tax

8. The gas supplying organization in case of calculation of the excise tax has the right to deduction of the amount of the excise tax paid on the natural gas acquired at the organizations performing production, conversion and utilization of natural gas at the price exceeding the highest declared price approved by the Ministry of Finance of the Republic of Uzbekistan for to implementable natural gas of the gas and oil extracting, gas-processing and utilizing organizations.

9. The deduction is made on the amount of the excise tax determined proceeding from amount of the acquired natural gas falling on amount of the natural gas realized in tax period allocated with the gas and oil extracting, gas-processing and utilizing organizations in the invoice.

V. Representation of calculation and payment of the excise tax

10. Calculation of the excise tax is represented in bodies of the State Tax Service for the place of tax accounting monthly no later than the 10th following tax period.

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