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

of April 26, 2013 No. No. 41, 2013-24

About approval of the Regulations on procedure for collection of the fixed tax on the physical persons performing business activity without state registration

According to the 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" (52, the Art. 587) the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan decide collection of the legislation of the Republic of Uzbekistan, 2012 No.:

1. Approve Regulations on procedure for collection of the fixed tax on the physical persons performing business activity without state registration according to appendix.

2. This resolution becomes effective from the date of its official publication.

Appendix

to the Resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of April 26, 2013 No. No. 41, 2013-24

Regulations on procedure for collection of the fixed tax on the physical persons performing business activity without state registration

This Provision according to the 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" (The collection of the legislation of the Republic of Uzbekistan, 2012, No. 52, of the Art. 587) determines procedure for collection by bodies of the State Tax Service of the fixed tax on the physical persons performing business activity without state registration.

Chapter 1. General provisions

1. According to the 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" in case of identification of the facts of implementation of types of activity by physical persons without state registration as individual entrepreneurs, bodies of the State Tax Service one-timely levy the fixed tax estimated proceeding from the established rate on the corresponding type of activity in annual size.

2. Identification of the facts of implementation of business activity by physical persons without state registration is performed by bodies of the State Tax Service according to the legislation.

3. This Provision does not extend to the physical persons performing types of activity in which individual entrepreneurs cannot be engaged.

Chapter 2. Charge and collection of the annual amount of the fixed tax

4. In case of identification by bodies of the State Tax Service of the facts of implementation of business activity by physical persons without state registration, the employee of body of the State Tax Service draws up the protocol on the administrative offense according to the procedure established by the Code of the Republic of Uzbekistan about the administrative responsibility (Sheets of the Supreme Council of the Republic of Uzbekistan, 1995, No. 3, the Art. 6).

5. The employee of body of the State Tax Service who elicited the fact of implementation of business activity by physical person without state registration within two working days in accordance with the established procedure hands to the physical person performing business activity without state registration, the Requirement about payment of the annual amount of the fixed tax for form according to appendix 1 to this Provision.

If the place of implementation of business activity differs from the permanent address of physical person, the body of the State Tax Service which revealed this physical person within two working days sends the Information about the physical person performing business activity without state registration, in form according to appendix 2 to this Provision for charge of the annual amount of the fixed tax of body of the State Tax Service for the permanent address of physical person.

6. The body of the State Tax Service for the permanent address of physical person within three working days from the date of delivery of the Requirement about payment of the annual amount of the fixed tax or the date of receipt of Information about the physical person performing business activity without state registration from other body of the State Tax Service reflects in card of personal account of this taxpayer the annual amount of the fixed tax estimated proceeding from the minimum size of the salary established for January 1 of the current year, and rate of the fixed tax determined for date of identification of the fact of implementation of business activity by physical person without state registration. If the rate of the fixed tax at the permanent address differs from tax rate in the place of implementation of business activity, then the greatest rate from above-stated is applied. At the same time privileges in case of calculation of the annual amount of the fixed tax are not applied.

7. The physical person revealed by bodies of the State Tax Service as performing business activity without state registration, shall within thirty days from the date of identification of the fact of implementation of activities by it without state registration pay the annual amount of the fixed tax or undergo during this period state registration as the individual entrepreneur.

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