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

of March 12, 2013 No. 25, No. 26, No. 2013-12

About approval of the Provision "About procedure for transfer of the special investment allowance into the special account of JSC Uzbekneftegaz

According to item 4 of 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" (2012, No. 52, the Art. 587) the Ministry of Finance, the Ministry of Economics and the State Tax Committee of the Republic of Uzbekistan decide collection of the legislation of the Republic of Uzbekistan:

1. Approve the Provision "About procedure for transfer of the special investment allowance into the special account of JSC Uzbekneftegaz according to appendix.

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

Appendix

to the Resolution of the Ministry of Finance, Ministry of Economics and State Tax Committee of the Republic of Uzbekistan of March 12, 2013 No. No. 26, 25, 2013-12

Regulations on procedure for transfer of the special investment allowance into the special account of NHK "Uzbekneftegaz"

This Provision according to item 4 of 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" determines procedure for transfer of the special investment allowance into the special account of JSC Uzbekneftegaz.

Chapter 1.
General provisions

1. In this Provision the following concepts are used:

the supplier of natural gas - Uztransgaz joint-stock company and the organizations entering its organizational structure enabling the realization of natural gas;

automobile gas-filling compressor station - the station (including the legal entities having automobile gas-filling compressor stations on balance) having the technology system intended for filling of cylinders of fuel system of vehicles with the compressed natural gas, and being the consumer of natural gas;

the special investment allowance - the allowance to optovootpuskny natural gas price, realized by the supplier of natural gas to automobile gas-filling compressor stations which size affirms decisions of the President of the Republic of Uzbekistan.

Chapter 2.
Calculation, transfer and use of the special investment allowance

2. The amount of the special investment allowance is estimated in the supplier of natural gas on the following formula:

SSIN = Rsin x V, where:

SSIN - the amount of the special investment allowance;

Rsin - the size of the special investment allowance approved in accordance with the established procedure;

V - amount of the natural gas realized by the supplier of natural gas to automobile gas-filling compressor stations.

3. Amount of the special investment allowance:

does not join in taxable basis of the supplier of natural gas in case of calculation of all types of tax and other obligatory payments and the Minister of Finance of the Republic of Uzbekistan approved by the order of December 27, 2002 No. 140 "About approval of "Forms of the financial reporting and Rules on their filling" is not subject to reflection in the report on financial results, in No. form 2, (reg. No. 1209 of January 24, 2003);

is target receipt for JSC Uzbekneftegaz and the organizations which are its part and is not subject to the taxation;

is subject to payment by automobile gas-filling compressor stations from the amounts of natural gas accepted from the supplier of natural gas.

Automobile gas-filling compressor stations pay all types of tax and other obligatory payments in accordance with the established procedure. At the same time the single tax payment is paid from revenue less the consumption tax of the compressed gas.

4. Automobile gas-filling compressor stations perform payment of the amounts of the special investment allowance on special supplier account of natural gas in the terms established by the delivery agreement of natural gas.

5. The supplier of natural gas the amounts of the special investment allowance arriving from automobile gas-filling compressor stations transfers NHK "Uzbekneftegaz" opened for them in the servicing bank into the special account.

6. The amounts of the special investment allowance accumulated on the special account of JSC Uzbekneftegaz are used when financing the objects included in investing programs, upgrades and technology rearmament of production capacities and also in case of repayment of the credits and budget advances attracted on the specified purposes.

7. Amounts of the special investment allowance:

are reflected separately in the invoice exposed by the supplier of natural gas to automobile gas-filling compressor stations;

are listed by automobile gas-filling compressor stations along with calculation for natural gas separate payment with indication of in the payment order in the column of "payment detail" that the payment is made according to this Provision;

are not subject to the direction on the payments which are not relating to target use of the special investment allowance according to this Provision.

Chapter 3.
Final provisions

8. Control of correctness of calculation of the special investment allowance is exercised by the supplier of natural gas according to the legislation.

9. Responsibility for observance of this provision is conferred directly on heads and chief accountants of the automobile gas-filling compressor stations, JSC Uzbekneftegaz and the organizations which are its part.

10. This Provision is approved with NHK "Uzbekneftegaz".

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