Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of December 25, 2012 No. PP-1887

About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2013

(as amended on 04-08-2021)

(Extraction)

In pursuance of resolutions of Legislative house of Oliy Majlis of the Republic of Uzbekistan of November 16, 2012 No. 576-II "About the Government budget of the Republic of Uzbekistan for 2013" and the Senate of the Oliy Majlis of the Republic of Uzbekistan of December 6, 2012 No. PS-343-II "About the Government budget of the Republic of Uzbekistan for 2013":

1. Approve:

the forecast of the main macroeconomic indicators of development of the Republic of Uzbekistan for 2013 according to appendix No. 1 (is not provided);

key parameters of the Government budget of the Republic of Uzbekistan for 2013 according to appendix No. 2 (are not given); key parameters of the off-budget Pension fund, Republican road fund, off-budget fund of reconstruction, capital repairs and equipment of educational and medical institutions, Fund of meliorative improvement of the irrigated lands under the Ministry of Finance of the Republic of Uzbekistan for 2013 according to appendices No. No. 3 - 6 (are not given).

2. Establish the extreme extent of central government budget deficit of the Republic of Uzbekistan for 2013 in the amount of percent 1,0 to amount of the gross domestic product (GDP).

Determine that financing of central government budget deficit of the Republic of Uzbekistan is performed at the expense of free remaining balance of means of the republican budget for the beginning of 2013 and other noninflationary sources according to the legislation.

3. Approve rates for 2013:

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. 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. 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. No. 17 and 18;

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

the single land tax according to appendix No. 20:

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

obligatory contributions to the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of 1.6 percent, in Republican road fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of 1.4 percent and in off-budget fund of reconstruction, capital repairs and equipment of educational and medical 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. 22;

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

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. 24;

compulsory insurance premiums of citizens in the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of 6,0 of percent;

the rent for the physical persons leasing housing according to appendix No. 25.

Keep for legal entities the operating procedure for the taxation of the income from delivery of real estate in lease according to which this income is determined proceeding from the sum of the rent determined by the agreement, but not below the rent calculated at minimum rates for use of the state-owned real estate.

4. Establish since January 1, 2013:

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

for specialized territorial bases "Sharobsavdo" rate of single tax payment on the retail and wholesale turnover in the amount of 5 percent;

the minimum sizes of tax debt for the address of claim to property of taxpayers according to appendix No. 26;

payment for use of subscriber number by the legal entities rendering of mobile service (mobile radiotelephone companies) in the amount of 500 bags. in month, with distribution of means according to appendix No. 27;

No. PP-4088 is excluded according to the Resolution of the President of the Republic of Uzbekistan of 29.12.2018

Ceased to be valid according to the Resolution of the President of the Republic of Uzbekistan of 29.12.2018 No. PP-4088

To the Ministry of Finance together with the Ministry of Economics and the State Tax Committee of the Republic of Uzbekistan to develop and approve Regulations on procedure for transfer of the special investment allowance into the special account of NHK "Uzbekneftegaz" in a month.

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

6. Ceased to be valid according to the Presidential decree of the Republic of Uzbekistan of 18.12.2017 No. UP-5287

12. Determine that since January 1, 2013:

realization by petroleum storage depots of JSC Uzneftemakhsulot of automobile gasoline and diesel fuel to the organizations financed by budgetary funds according to the allocated limits, is performed on retail prices, and gas stations - on retail prices taking into account discount;

the difference in the prices between wholesale and retail price for gasoline and diesel fuel, less markups of petroleum storage depots and the size of discount, in case of realization of gasoline and diesel fuel to gas stations, is listed to oil refineries in accordance with the established procedure.

To the Ministry of Finance of the Republic of Uzbekistan in week time to submit in the Cabinet of Ministers for approval the discount size to retail price on the automobile gasoline and diesel fuel realized to gas stations.

13. 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 to enlist increases in share of local budgets in the Government budget of the Republic of Uzbekistan in full in the income of local budgets of receipt on the following nation-wide taxes and other incomes:

tax for use of water resources;

the fixed tax by separate types of business activity on legal entities and individual entrepreneurs;

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;

the state fees, charges and penalties according to appendix No. 28.

14. Approve for 2013:

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 subventions from the republican budget according to appendix No. 29;

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 appendix No. 30;

minimum admissible sizes of turnover cash of the republican budget, budget of the Republic of Karakalpakstan, local budgets of areas and Tashkent according to appendix No. 31.

15. Grant to the Ministry of Finance of the Republic of Uzbekistan the right in case of allocation of the budget 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 for first-priority procedure for expenses of the Government budget of the Republic of Uzbekistan on the salary (with single social payment), to benefits and the payments equated to them.

16. To the Ministry of Finance of the Republic of Uzbekistan to keep practice of bringing the forecast of budget receipts to bodies of the public Tax and Customs Services on quarter basis proceeding from systems analysis of tendencies and dynamics of social and economic development of regions, mobilization of reserves of increase in the income of the government budget, and also increase in interest of regional authorities in stable receipt of taxes.

17. Approve for 2013 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. 32.

18. To the ministry of cases of culture and sport, the Uzarkhiv Agency under the Cabinet of Ministers, to the Ministry of Labour and Social Protection of the population, the Ministry of Finance of the Republic of Uzbekistan together with other interested ministries and departments till May 1, 2013 to make in the Cabinet of Ministers of the Republic of Uzbekistan offers on introduction of the advanced wages system of cultural workers and archives providing standardization of allowances and surcharges to the salary, creation of the real material incentives depending on results of work.

19. To the Ministry of Labour and Social Protection of the population together with the Ministry of Finance of the Republic of Uzbekistan and other interested ministries and departments in a month:

develop and approve Regulations on procedure for appointment and payment of compensation of fare to employees of service of the public assistance at home, and also to teachers of comprehensive schools for the training at home handicapped children providing payment of compensation of fare by it in the amount of 100% of minimum wage;

make offers on increase in the sizes of the salary of accountants and lawyers of separate state-financed organizations in the Cabinet of Ministers.

20. Establish for 2013 the amount of parent payment for content of children in the preschool institutions financed by means of the Government budget of the Republic of Uzbekistan according to appendix No. 33.

21. To the ministry of agricultural and water economy of the Republic of Uzbekistan till:

To carry out on April 1, 2013 in the water management organizations which are a part of the system of the ministry, continuous inventory count of electrical units (pumps) and to prepare the Program of their step-by-step replacement by the modern energy saving equipment with determination of specific sources of financing;

On July 1, 2013 to introduce in the Cabinet of Ministers of the Republic of Uzbekistan reasonable offers on ensuring complete implementation in the water management organizations of the Automated system of accounting and control of consumption of electrical energy.

22. Extend till January 1, 2014 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".

23. 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 2012 in the following amounts:

income of the Government budget of the Republic of Uzbekistan in the amount of 21093,4 of one billion bags., expenses - 21190,0 of one billion bags., with budget deficit in the amount of 0.1 percent 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 7785,0 of one billion bags. and expenses in the amount of 7477,8 of one billion bags.;

income of Republican road fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of 1417,4 of one billion bags. and expenses in the amount of 1375,3 of one 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, 2013, in the procedure established by the legislation, final transactions on execution of the State Budget of the Republic of Uzbekistan for 2012, with reflection of the performed operations in the performance report of the Government budget of the Republic of Uzbekistan for 2012.

24. 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 2013, if necessary, to make in the Cabinet of Ministers of the Republic of Uzbekistan offers on refining of key parameters of the Government budget of the Republic of Uzbekistan within the established deficit.

25. Recognize voided since January 1, 2013 some decisions of the Government of the Republic of Uzbekistan according to appendix No. 34.

Make since January 1, 2013 changes and amendments to some decisions of the President of the Republic of Uzbekistan and the Government of the Republic of Uzbekistan according to appendices No. 35.

26. 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.

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

President of the Republic of Uzbekistan

Islam Karimov

Appendix No. 7

to the Resolution of the President of the Republic of Uzbekistan of December 25, 2012 No. PP-1887

Profit tax rates of legal entities

Payers

Tax rates in % to taxable basis

1.

Legal entities (except for provided in subitem 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 25, 2012 No. PP-1887

Tax rates on the income of physical persons

Leviable income

Tax rate

to the fivefold size of minimum wage

8 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. The taxation scale is determined by groups of the leviable income proceeding from the minimum wage established for the beginning of year - for January 1, 2013 (79 590 bags.), it is also not reviewed within year in case of change of the size of minimum wage.

2. 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).

3. 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 25, 2012 No. PP-1887

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 2-10

6 *

2.

The companies in the sphere of the industry

5

3.

Editorial offices of mass media, publishing houses, printing organizations, broadcasting companies

5

4.

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

5.

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

6

6.

Pawnshops

30

7.

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

8.

Procurement organizations, broker offices (except for specified in Item 9), and also the companies rendering intermediary services in the commission agreement, orders and to other agreements on rendering intermediary services

33 **

9.

The companies performing broker activities in the security market

13 **

10.

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

30

11.

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%

12.

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

the established rate decreases by 10%

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.