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The document ceased to be valid since  May 29, 2018 according to Item 1 of the Resolution of the Ministry of Finance of the Republic of Uzbekistan, the State Tax Committee of the Republic of Uzbekistan of May 10, 2018 No. 94, No. 2018-46

It is registered

Ministry of Justice

Republic of Uzbekistan

On February 6, 2012, No. 2327

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

of January 20, 2012 No. No. 4, 2012-1

About approval of the Regulations on procedure for calculation and the tax discharge on value added on the cotton fiber realized to intra republican consumers

According to the Tax code of the Republic of Uzbekistan (Collection of the legislation of the Republic of Uzbekistan, 2007, No. 52 (II)), article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 1997, No. 9, the Art. 232) and the resolution of the President of the Republic of Uzbekistan of December 30, 2011 No. PP-1675 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2012"

The Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan decide:

1. Approve Regulations on procedure for calculation and tax discharge on value added on the cotton fiber realized to vnutrirespub-likansky consumers 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 and State Tax Committee of the Republic of Uzbekistan of January 20, 2012 No. No. 4, 2012-1

Regulations on procedure for calculation and tax discharge on value added on the cotton fiber realized to intra republican consumers

This Provision according to the Tax code of the Republic of Uzbekistan (Collection of the legislation of the Republic of Uzbekistan, 2007, No. 52 (II)), article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 1997, No. 9, the Art. 232) and the resolution of the President of the Republic of Uzbekistan of December 30, 2011 No. PP-1675 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2012" (The collection of the legislation of the Republic of Uzbekistan, 2011, No. 52, of the Art. 561) determines procedure for calculation and tax discharge on value added on the cotton fiber realized to intra republican consumers.

Chapter I. General provisions

1. According to Item 1 of the resolution of the President of the Republic of Uzbekistan of August 29, 2006 No. PP-456 "About streamlining of the mechanism of realization and calculations for cotton fiber" (Collection of the legislation of the Republic of Uzbekistan, 2006, No. 36, of the Art. 359) realization of cotton fiber for export and to the companies of the republic processing hlokovy fiber (further - intra republican consumers), is performed for freely convertible currency through foreign trade companies of the Ministry of Foreign Economic Relations, Investments and Trades of the Republic of Uzbekistan (further - the MVESIT companies) and the Uzbek Republican commodity and raw exchange (further - UZRTSB).

To the companies of separate socially important industries of the republic for the decision of the Cabinet of Ministers of the Republic of Uzbekistan cotton fiber can be realized under the direct agreements signed with the territorial joint-stock associations (TJSA) Hlopkoprom.

2. Realization of cotton fiber to intra republican consumers through the MVESIT companies and UZRTSB and calculations for cotton fiber No. PP-456 "About streamlining of the mechanism of realization and calculations for cotton fiber" are perfromed according to the resolution of the President of the Republic of Uzbekistan of August 29, 2006.

Chapter II. Reflection by the cotton-processing plants in invoices of tax amounts on value added in case of realization of cotton fiber of TAO "Hlopkoprom"

3. Realization by the cotton-processing plants of TAO "Hlopkoprom" of the cotton fiber intended for realization to intra republican consumers is made in standard weight on wholesale listed prices using the value added tax at the rate of 20 percent.

4. Invoices are written out by the cotton-processing plants based on job specifications of TAO "Hlopkoprom" on cotton fiber. The form and example of filling with the cotton-processing plants of invoices on the cotton fiber intended for realization to intra republican consumers are given in appendix 1 to this Provision.

Chapter III. Reflection of TAO "Hlopkoprom" and MVESIT company in invoices of tax amounts on value added in case of realization of cotton fiber to intra republican consumers

5. In case of realization of cotton fiber to intra republican consumers of TAO "Hlopkoprom" estimates the value added tax proceeding from the amount of the commission fee including tax amount on value added.

6. Forms and examples of filling of the invoices which are written out by TAO "Hlopkoprom" in case of realization of cotton fiber through UZRTSB and under direct agreements to intra republican consumers and also in case of realization of cotton fiber through the MVESIT companies to intra republican consumers, are given in appendices 2 and 2a to this Provision.

TAO "Hlopkoprom" in the written-out invoice allocates in the separate lines the cost of cotton fiber and the amount of commission fee with the corresponding allocation of tax amounts for value added.

At the same time invoices shall contain data strictly according to this Provision.

7. The MVESIT companies in case of realization of cotton fiber allocate to intra republican consumers in the invoice the tax amounts on value added specified in invoices of TAO "Hlopkoprom" and also tax amount for value added in commission fee of the MVESIT company.

The form and example of filling of the invoice with the MVESIT companies in case of realization of cotton fiber to intra republican consumers are given in appendix 2b to this Provision.

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