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Ministry of Justice

Republic of Uzbekistan

On May 29, 2013 No. 2460

RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN, BOARD OF CENTRAL BANK OF THE REPUBLIC OF UZBEKISTAN AND STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN

of April 29, 2013 No. No. 38, 8/1, 2013-15

About approval of the List of the transactions relating to the financial services exempted from tax nadobavlenny cost

(as amended on 11-05-2018)

According to article 7 of the Law of the Republic of Uzbekistan "About the Central bank of the Republic of Uzbekistan" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 1995, No. 12, of the Art. 247), article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service" (1997, No. 9, the Art. 232) and article 209 of the Tax Code of the Republic of Uzbekistan (Collection of the legislation of the Republic of Uzbekistan, 2007, No. 52 (II)) the Ministry of Finance, Board of the Central bank and the State Tax Committee of the Republic of Uzbekistan decide sheets of Oliy Majlis of the Republic of Uzbekistan:

1. Approve the List of the transactions relating to the financial services exempted from the value added tax according to appendix.

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

 

Minister of Finance

R. Azimov

Chairman of the Central bank

F.Mullazhanov

Chairman of the State Tax Committee

B. Parpiyev

 

Appendix

to the Resolution of the Ministry of Finance, Board of the Central bank and State Tax Committee of the Republic of Uzbekistan of April 29, 2013 No. No. 38, 8/1, 2013-15

The list of the transactions relating to the financial services exempted from the value added tax

This List determines the transactions relating to the financial services exempted from the value added tax according to article 209 of the Tax Code of the Republic of Uzbekistan (Collection of the legislation of the Republic of Uzbekistan, 2007, No. 52 (II)).

1. To transactions on charge and collection of percent on the credits, loans, loan granting, loans, issue of the guarantee (guarantee), including issue of bank guarantees, belong:

charge and collection of debenture interests, and also rendering the paid services connected with provision of any loans, credits including crediting under the agreement of leasing, provision of syndicated loans by the banks entering into bank syndicate based on the joint agreement between two or more banks (the syndicated loan is joint crediting of large investment projects by several banks). These services include preparation and consideration of documents for execution of the agreement (including consideration of the request, creditworthness assessment, determination of the price (percent) of transaction, preparation of the agreement and its conclusion), opening of accounts and credit line, management and debt servicing, control of target use of loans and credits, post-financing and other similar transactions connected with servicing of the credits, guarantees, bank guarantees and leasing;

service fee on provision of a guarantee (guarantee), including payment for issue of bank guarantees (guarantees) to which issue and cancellation of the bank guarantees, avals and guarantees issued for benefit of the clients and for the third parties providing obligation fulfillment in cash, confirmation and change of warranty conditions (guarantee), payment on such guarantee (guarantee), registration and verification of documents on guarantee (guarantee), and also, post-financing and management on these transactions belong.

Directly interest incomes gained by the creditor at the rates established in agreements, and (or) connected with post-financing, and also commission fee, covering the borrower of the insurance and other accompanying payments stipulated in the agreement and also other income types received (including due to use of the credit lines allocated with the international financial institutions and foreign banks) in connection with rendering such services are subject to release.

2. On acceptance of deposits, opening and maintaining bank accounts of legal entities and physical persons, including accounts of bankovkorrespondent, treat transactions:

acceptance of deposits into accounts of physical persons and legal entities, the translations of the amounts from deposits to deposits and their registration, contributions transfers out of limits of the Republic of Uzbekistan;

opening and further servicing of bank accounts of physical persons and legal entities, commercial banks, including registration and provision of unique code to clients of banks, and also change of the mode and (or) renewal of accounts on the statement of the client, storage of means, closing of accounts, provision of statements, certificates of making of transactions according to current accounts and about the account status and other transactions connected with account management of clients;

ensuring clearing settlements on bank cards, servicing of bank cards of physical persons and legal entities, including the international currency bank cards (VISA, MASTER CARD, PRIORITY PASS, American Express and others), including opening and servicing of the account, carrying out all transaction types with their use (transfer, transfer and cash write-off), release, rerelease, replacement, conducting investigation on the account and transactions, change of PIN codes, blocking, unblocking, authorization, processing of transactions, servicing of the terminals on acceptance of payments on bank cards established in other organizations and the other transactions connected with calculations and servicing for bank cards;

transactions on deposit deposits of corresponding banks and interfilial deposits, on provision of interbank deposits, provision (allocation) of resources to bank and its branches (between branches and head bank);

management (management and support of transactions), consulting and information transactions (search of the amounts at the request of the client, provision of statements and their duplicates, references, confirmations and other documents on making of account transactions, on the account status, on transactions with foreign currency, on other requests on the account and other banking activities of the client).

Percent, and also commission fee, subscriber fee and other income types, received in connection with rendering such services are subject to release.

3. To transactions with payments, transfers, debt obligations, checks and means of payment, to transactions according to the collection belong:

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