RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of October 2, 2012 No. 281

About approval of the Regulations on procedure for provision to separate categories of legal entities of privileges on the property tax, the land tax, the single land tax and public authorities on places

For the purpose of implementation of article 30 of the Tax Code of the Republic of Uzbekistan the Cabinet of Ministers decides:

1. Approve Regulations on procedure for provision to separate categories of legal entities of privileges on the property tax, the land tax, the single land tax and public authorities on places according to appendix.

2. To the ministries and departments, public authorities on places to bring the departmental regulatory legal acts into accord with this resolution in a month.

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

Appendix

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of October 2, 2012 No. 281

Regulations on procedure for provision to separate categories of legal entities of privileges on the property tax, the land tax, the single land tax and public authorities on places

I. General provisions

1. This Provision according to article 30 of the Tax Code of the Republic of Uzbekistan and the Law of the Republic of Uzbekistan "About the government on places" determines procedure for provision to separate categories of legal entities of privileges by the property tax, the land tax, the single land tax and public authorities on places.

2. Public authorities on places can provide privileges on the property tax, the land tax, the single land tax, in the form of full or partial relief (further - privileges on taxes).

At the same time public authorities on places taking into account features of the region and place of implementation of activities have the right to establish the lowering and raising coefficients from 0,7 to 1,3 to the established rates on the property tax of physical persons, the land tax from physical persons.

3. Provision of privileges on taxes is allowed if:

complete financing of expenses of the local budget of the corresponding territory, and also the actions provided by separate decisions of the President of the Republic of Uzbekistan or the Government of the Republic of Uzbekistan is provided;

the amount of possible nedopostupleniye (loss) of the income of the relevant budget as a result of provision of privilege for specific tax is compensated due to additional receipts on other sources;

objects on which privileges on the property tax are provided, to the land tax, the single land tax are registered in accordance with the established procedure in the bodies performing state registration of the rights to the real estate, and within land area, specified in the documents confirming the right to the parcel of land;

the taxpayer has no debt on payments in the budget and the state trust funds.

4. Privileges on taxes are provided in first-priority procedure to the following categories of taxpayers:

a) performing upgrade, technical and technological rearmament of production;

b) included in the State program of development of the Republic of Uzbekistan;

c) participating in development of infrastructure of the territory.

5. Privileges on taxes can be provided both on one type of tax, and on several directly. Privileges on taxes are provided originally for a period of up to 12 months. At the same time according to the conclusion of the relevant territorial financial bodies, bodies of the State Tax Service, bodies of economy and justice action of privilege on taxes can be prolonged for a period of up to 12 months. In subsequent the privilege on tax of this category of taxpayers can be provided not earlier than in five years.

6. The means released in connection with provision of privileges on taxes go legal entities to the actions connected with production growth in volumes, expansion of the range and increase in competitiveness of products (works, services).

In case of inappropriate use of the means released as a result of provision of privileges on taxes, these means in full are collected in the corresponding local budget with charge of penalty fee in accordance with the established procedure.

7. The procedure for registration and reflection in financial accounting of privileges on taxes is made according to the legislation.

II. Procedure for provision of privileges on taxes public authorities on places

8. Provision of privileges on taxes is performed based on relevant decisions of the Jokargi Kenes of the Republic of Karakalpakstan, regional, district and city Kengash of People's Deputies, and made according to the scheme according to appendix to this Provision.

9. Drafts of decisions of district and city Kengash of People's Deputies on provision of privileges on taxes are subject to obligatory coordination according to the Chairman of the board of Ministers of the Republic of Karakalpakstan, hokimama of areas and the city of Tashkent.

10. Drafts of decisions of the Jokargi Kenes of the Republic of Karakalpakstan, regional, district and city Kengash of People's Deputies about provision of privileges on taxes (further - decisions on provision of privileges on taxes) are prepared respectively by Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas, areas and cities.

The basis for preparation of the draft of decisions are addresses of taxpayers or the proposal of deputies of the Jokargi Kenes of the Republic of Karakalpakstan, regional, district and city Kengash of People's Deputies.

11. Developed drafts of decisions on provision of privileges on taxes are approved with the relevant territorial financial bodies, bodies of the State Tax Service, bodies of economy and justice.

At the same time the above-stated bodies submit within 30-days term from the date of submission of the draft decision about provision of privileges on taxes the corresponding conclusions on this project:

financial and tax authorities - regarding the expected assessment of the loss of income of the relevant budget and influence of provision of privileges on taxes on the income of the local budget in comparison to the expected expenses;

bodies of economy - about influence of provision of privileges on taxes on territory economy;

judicial authorities - by results of conducting legal examination of drafts of decisions on provision of privileges on taxes.

12. In drafts of decisions on provision of privileges on taxes surely it is specified:

a) category of legal entities to whom the privilege on taxes is provided;

b) type of tax on which the privilege is provided;

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