RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of December 25, 2003 No. 567

About parameters of the Government budget of the Republic of Uzbekistan for 2004

(Extraction)

According to the resolution of Oliy Majlis of the Republic of Uzbekistan of December 11, 2003 "About the Government budget of the Republic of Uzbekistan for 2004" the Cabinet of Ministers decides No. 553-II:

3. According to the Tax code of the Republic of Uzbekistan to approve rates for 2004:

tax on the income (profit) of legal entities according to appendix No. 3;

tax on gross income for trade enterprises and public catering according to appendix No. 4;

the single tax for microfirms and small enterprises applying simplified taxation system according to appendix No. 5;

the single tax from gross revenue for the legal entities performing activities for the organization of lotteries, totalizators and another, based on risk, games according to  appendix No. 6;

tax on income gained in the form of dividends and interests paid to legal entities and physical persons according to appendix No. 7;

the fixed taxes by separate types of business activity on legal entities and physical persons and adjusting factors to them according to appendices No. No. 8 and 9;

the excise tax on the made and delivered goods according to lists according to appendices No. No. 10-1, 10-2;

tax for use of water resources according to appendix No. 11;

tax for use of natural resources according to appendix No. 12;

the property tax of legal entities according to appendix No. 13;

the property tax of physical persons according to appendix No. 14;

the single land tax according to appendix No. 15;

the land tax for the payers who did not pass to payment of the single land tax according to appendix No. 16;

the local taxes and charges entered by public authorities of the Republic of Karakalpakstan, areas and the city of Tashkent according to appendix No. 17.

4. Extend since January 1, 2004 the fixed tax established for the physical persons transporting passengers and freights road transport, on the income of physical persons from delivery of vehicles in lease, including to associations, associations and another managing subjects with the corresponding release them from payment of the income tax from the rent amount.

5. Translate from January 1, 2004 experienced, experimental and educational-experimental farms of the research organizations and scientific institutions of agricultural profile to payment of the single land tax.

6. Establish since January 1, 2004 for agricultural producers of the Samarkand and Tashkent regions, according to the procedure of experiment, calculation of the single land tax, proceeding from the normative cost of agricultural holdings, at the rates according to appendix No. 18.

To the state committee of the Republic of Uzbekistan on land resources, geodesy, cartography and state inventory:

together with the Ministry of agricultural and water economy, the Ministry of Economics, the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan to carry out till April 1, 2004 works on revaluation of normative obvious cost of agricultural holdings of all agricultural producers of the Samarkand and Tashkent regions as of January 1, 2004;

together with the State Tax Committee of the Republic of Uzbekistan to bring to all agricultural producers of the specified areas the revaluated normative value of land grounds for calculation of the single land tax.

To the Ministry of Finance of the Republic of Uzbekistan by results of revaluation of normative cost of agricultural holdings to introduce, if necessary, in the Cabinet of Ministers of the Republic of Uzbekistan offers on adjustment of the established rate of the single land tax.

7. Cancel since January 1, 2004:

payment of advance payments on the value added tax, having provided payment of this tax on the actual turnovers once a month;

collection from physical persons and legal entities on the exported cars of production of JSC Uzdeuavto.

8. Enter since January 1, 2004:

for microfirms and small enterprises performing mining, the tax discharge for use of natural resources along with payment of the single tax;

single social payment from the salary fund of legal entities, irrespective of pattern of ownership, instead of payment of compulsory contributions to social insurance from the salary fund in the amount of it agrees to appendix No. 19.

Determine that the single social payment is equated to the national taxes and charges.

To the Ministry of Finance of the Republic of Uzbekistan together with the Ministry of Labour and Social Protection of the population, the State Tax Committee, the Central bank of the Republic of Uzbekistan in two weeks to develop and approve in accordance with the established procedure regulations on calculation, payment and distribution of single social payment.

9. Keep the operating payment procedure of compulsory contributions on social insurance on effective rates for:

the companies using work of the disabled people working in specialized shops, sites, the companies;

associations "SOS Nurseries of the village of Uzbekistan".

10. Keep for 2004:

tax rate on value added on all leviable turnovers in the amount of 20 percent;

rate of obligatory assignments from sales amount (goods turnover) of goods (works, services), less the VAT and the excise tax, in the off-budget Pension fund the companies, the organizations and organizations in the amount of percent 0,7;

rate of compulsory insurance premiums of citizens from the salary in the off-budget Pension fund in the amount of 2,5 of percent.

11. Establish since January 1, 2004 rates of contributions and charges to Republican road fund under the Ministry of Finance of the Republic of Uzbekistan according to appendices No. No. 20, 21.

12. Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of 22.05.2018 No. 384

19. Consider invalid resolutions of the Cabinet of Ministers of the Republic of Uzbekistan according to appendix No. 26.

Make changes and additions to some decisions of the Government of the Republic of Uzbekistan according to appendix No. 27.

20. To the Ministry of Justice of the Republic of Uzbekistan together with the interested ministries and departments in two weeks to make in the Cabinet of Ministers offers on changes and amendments in the existing acts of the legislation in connection with adoption of this resolution.

To the ministries and departments, Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and the city of Tashkent in week time to bring earlier published regulations into accord with this resolution.

21. To impose control over the implementation of this resolution on the deputy prime minister of the Republic of Uzbekistan R. S. Azimov.

Appendix No. 3

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of December 25, 2003 No. 567

Tax rates on the income (profit) of legal entities

Payers		Tax rates in % to the taxable income (profit)
1.	Legal entities (except for provided in subitem 2-4)	18
2.	The legal entities gaining income from carrying out auctions, organization of mass spectacular actions by involvement of legal entities and physical persons (including nonresidents), having the license for occupation tour and concert activities	35
3.	Production enterprises with foreign investments from shares of the foreign capital in authorized fund of 50 percent and more in case of the size of authorized fund equivalent 1, 0 mln. dollars of the USA above	16
4.	The legal entities specialized on production goods of children's assortment, objects of female hygiene and products of art crafts *	10
5.	For the companies - exporters which have export share goods (works, services) of own production for constitutes freely convertible currency:
	from 15 to 30 percent in total amount of realization from 30 and more percent in total amount of realization	the established rate decreases by 30% the established rate decreases twice

* The companies making treat specialized enterprises:

goods of children's assortment at which in total amount of the made goods in kind goods of children's assortment constitute at least 60 percent;

objects of female hygiene and products of art crafts which in total amount of the made goods have objects of female hygiene and product of art crafts constitute at least 60 percent.

Note:

according to the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of November 13, 2002 N 390 "About measures for stimulation of market saturation consumer goods and to enhancement of relations of producers and the trading organizations" the companies making:

consumer goods, pay tax on the income (profit) according to income gained from production of consumer goods at the rate lowered by 20 percent against established;

goods of children's assortment, pay tax on the income (profit) according to income gained from production of goods of children's assortment at the rate of 7 percent.

Appendix No. 4

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of December 25, 2003 No. 567

Tiered rates of tax on gross income of trade enterprises and public catering

Payers	Tax rates (as a percentage to gross to the income) on the companies, located in:
	Tashkent and cities	rural areas	hard mountainous areas
Companies of wholesale and retail trade and public catering	20	18	16
from them:
the specialized enterprises of public catering serving comprehensive schools, boarding schools, average special, professional and higher educational institutions	16	14	12

Appendix No. 5

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of December 25, 2003 No. 567

The flat tax rates for microfirms and small enterprises applying simplified taxation system

Payers		percentage of sales amount of goods (works, services)
1.	Purchasing, supplying and sales companies, brokerage firms	30 *
2.	The notaries who are engaged in private practice	50
3.	The companies gaining income from the organization mass spectacular actions by attraction legal entities and physical persons (including nonresidents), having the license for occupation of tour and concert activities	35
4.	Companies of agricultural industry, except for the agricultural producers who are payers of the single land tax **	6
5.	Companies of the sphere of the industry, construction and other industries of economy	13 ***

* As a percentage to gross income.

** Microfirms and small enterprises - agricultural producers pay the single land tax at the rates according to appendices No. No. 15, 18 to this resolution.

*** For leasing companies as a percentage to the income of the lessor (margin).

Note:

according to the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of November 13, 2002 "About measures for stimulation of market saturation consumer goods and to enhancement of relations of producers and the trading organizations" microfirms and small enterprises pay to No. 390 this tax from revenue received from production of consumer goods at the rate lowered by 25 percent against established.

Appendix No. 6

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of December 25, 2003 No. 567

The flat tax rate from gross revenue for the legal entities performing activities for the organization of lotteries, totalizators and another, based on risk, games

Payers	as a percentage to gross revenue *
The legal entities performing activities for the organization of lotteries, totalizators and other games based on risk	20

* Less revenue received from the organization of slot machine halls.

Appendix No. 7

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of December 25, 2003 No. 567

Tax rate on income gained in the form of dividends and interests paid to legal entities and physical persons

Name of subject to taxation

Dividends and percent (except for the percent which are subject to release from the taxation according to the Tax code of the Republic of Uzbekistan)

Note:

income gained by legal entities and physical persons, in the form of dividends and sent to the authorized capital (fund) of the legal entity from which they are received, is not subject to the taxation.

Appendix No. 8

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of December 25, 2003 No. 567

Base rates of the fixed tax for separate types of business activity and adjusting factors to them

№	Type of activity	Taxpayers	The physical indicators characterizing this type activities *)	Base rate of the fixed tax per unit of physical indicator (in multiple sizes to minimum wage per unit of) in month	Adjusting factors to base rate of the fixed tax
					Tashkent	the cities in areas	areas including rural zones
1	Car parks of short-term storage of motor transport	legal entities	The occupied space (1 sq.m)	0,1	1,0-1,5	0,9-1,5	0,6-0,9
2	Children's gaming machines	legal entities and physical persons	Number of the equipped places (units)	3,0	0,8-1,5	0,6-1,2	0,3-0,8
3	Gaming machines, including activities for the organization of the slot machine halls founded on risk with cash (ware) prizes, billiard rooms	legal entities and physical persons	Number of the equipped places, tables (units)	14,0	0,8-1,5	0,6-1,2	0,3-0,8

Note:

* In case of identification of unaccounted physical indicators in the provided calculation of the fixed tax, it is considered as concealment of the taxation object.

Appendix No. 9

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of December 25, 2003 No. 567

Base rates of the fixed tax on the physical persons who are engaged in business activity without formation of legal entity and adjusting factors to them

№	Type of activity	Base rate of the fixed tax (in multiple sizes to minimum to salary) in month	Adjusting factors to base rate of the fixed tax
			Tashkent	the cities in areas	areas, including rural zones
1	Retail trade:
	food products	11	1,0-2,0	0,8-1,5	0,4-1,0
	agricultural products in the Dehkan markets *)	8	1,0-2,0	0,8-1,5	0,4-1,0
	nonfoods	13	1,0-2,0	0,8-1,5	0,4-1,0
	food and nonfoods (the mixed trade)	12	1,0-2,0	0,8-1,5	0,4-1,0
2	Household services, except specified in Item 3
3	Rendering hairdresser's services, including manicure, pedicure, cosmetic and other services	9	0,9-2,0	0,6-1,6	0,4-0,8
4	Production and sale of own products, including production and realization of national sweets and bakery products, and also production and realization of separate types of piece dishes without the organization of seats in house conditions or specially allotted places the decision of public authorities on places	5	0,8-1,3	0,6-1,1	0,3-0,7
5	Other types of activity, except for property leasing	9	0,4-2,0	0,3-1,4	0,2-0,8
6	Services in transportation of passengers and freights by road transport, delivery of vehicles in lease:
	for cars to 5 seats	6	0,8-1,6	0,6-1,4	0,4-0,8
	for automobile vtomobily (minibuses) do12 seats	9	0,9-1,5	0,8-1,4	0,7-1,1
	for buses to 30 seats	12	0,8-1,4	0,7-1,3	0,6-1,1
	for buses to 40 seats	16	0,9-1,4	0,8-1,3	0,7-1,1
	for buses over 40 sedentary places	22	0,9-1,3	0,8-1,2	0,7-1,1
	for cargo vehicles with a loading capacity up to 3 tons	8	0,9-1,4	0,8-1,3	0,6-1,1
	for cargo vehicles with a loading capacity up to 8 tons	14	0,8-1,4	0,7-1,3	0,6-1,1
	for cargo vehicles with a loading capacity over 8 tons	20	0,9-1,3	0,8-1,2	0,7-1,1

* Except for trade grown up in Dehkan economy of scotomas, rabbits, nutrias, fish, bird, as in live type, and products of conversion of slaughter in the crude and processed type, and also products of beekeeping and crop production (except floriculture) in the natural and processed type. Availability at the citizen of Dehkan economy is confirmed by the reference of the established sample from local authorities of the government or self-government institutions of citizens.

Note:

1) Physical person:

a) engaged in several types of activity, pays tax for each type of activity separately;

b) performing business activity on the leased equipment and the room, including on transport by proxy, shall represent the reference (information) on the lessor (including about the vehicle owner) to body of the State Tax Service for the residence. In case of implementation of business activity by physical persons by consolidation in associations, the unions and t. p, the conclusion of contracts of civil nature for performance of works on their own transport, these physical persons pay the fixed tax according to the rates.

2) the Specific sizes of rates of the fixed tax for the physical persons who are engaged in business activity without formation of legal entity are established by Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and Tashkent depending on type of business activity, the place of activities (the city, the area, including the rural zone).

3) the Income of physical persons from property leasing, except for vehicles, is assessed with tax according to article 55 of the Tax Code of the Republic of Uzbekistan.

Appendix No. 10-1

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of December 25, 2003 No. 567

Rates of the excise tax on the excise goods made in the Republic of Uzbekistan

Name of goods	Tax rate
	as a percentage to the cost of goods in selling prices taking into account the excise tax	in poison ivy per unit of measurement
1. Vodka and other alcoholic products with volume content of alcohol ethyl from 30% and above (for 1 liter of waterless ethyl alcohol) (1)		2660 *
2. Cognac (brandy) (for 1 liter of waterless ethyl alcohol) (1)		4000 *
3. Fortified wine and other grape, plodovoyagodny and other alcoholic beverages with volume content of alcohol ethyl from 10% to 30% (for 1 liter of waterless ethyl alcohol) (1)		1312,5 *
4. Low alcohol drinks with volume content of alcohol to 10 percent (for 1 liter of waterless ethyl alcohol) (1)		1860 *
5. Wine dry (on 1 liter of finished goods) (1)		273,9 *
6. Champagne (on 1 bottle) (1)		182 *
7. Alcohol ethyl, including alcohol gave the ethyl, made by the companies HK "Uzmevasabzavotuzumsanoat-holding" for own consumption for 1.		8510
8. Wine materials (on 1 liter of finished goods):
dry white		110
dry red		130
fortified		100
9. Beer, with content of volume fraction of ethyl alcohol (alcohol) as a percentage (on 1 liter of products) (1):
to 4,5 (inclusive)		80
from above 4, - - to 6,0 (inclusive)		100
over 6,0		170
10. Vegetable oil (cotton):	79 **
food (except for the oil used on production of salomas and Uzbekistan oil);
technical (unsuitable for inclusion in structure of foodstuff, with acid number of more 0,3 of mg the GAME/g)	67
11. Rice - grain (2)	20
12. Soap economic and toilet	20
13. Filtered cigarettes:
in soft packaging	45
in firm packaging	38
14. Non-filtered cigarettes, cigarettes	32
15. Jewelry (3)
16. Cotton-fiber (3)
17. Cars of production of JSC Uzdeuavto (2)	22,5 ***
18. Tableware from silver	10 **
19. Oil products (4):
A-72, A-76 gasoline	45
Ai-95 Ai-93, A-92, Ai-91, gasoline	45
diesel fuel	40
aviation fuel	20
20. Gas natural, except for implemented to the population (4)	4
21. Oil and gas condensate (5)	25
22. Carpets and carpet products	5 ***
23. Products from crystal, including lighting fixtures from crystal	5 ***
24. Furniture (except for specialized furniture for needs of system of national education and health care)	5 ***
25. Video and audio equipment	5 ***

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