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RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of December 25, 2013 No. PP-2099

About the forecast of the main macroeconomic indicators and parameters of the government budget of the Republic of Uzbekistan for 2014

(as amended on 30-12-2020)

(Extraction)

In pursuance of resolutions of Legislative house of Oliy Majlis of the Republic of Uzbekistan of November 14, 2013 No. 770-II "About the Government budget of the Republic of Uzbekistan for 2014" and the Senate of the Oliy Majlis of the Republic of Uzbekistan of December 12, 2013 No. PS-399-II "About the Government budget of the Republic of Uzbekistan for 2014":

1. Approve:

the forecast of the main macroeconomic indicators of development of the Republic of Uzbekistan for 2014 according to appendix No. 1;

key parameters of the Government budget of the Republic of Uzbekistan for 2014 according to appendix No. 2;

key parameters of the off-budget Pension fund, Republican road fund, off-budget fund of reconstruction, capital repairs and equipment of comprehensive schools, professional colleges, academic lyceums and medical institutions, Fund of development of material and technical resources of higher educational institutions, Fund of meliorative improvement of the irrigated lands under the Ministry of Finance of the Republic of Uzbekistan for 2014 according to appendices No. No. 3 - 6.

Appendix No. No. 1 - 6 are not brought.

2. Establish the extreme extent of central government budget deficit of the Republic of Uzbekistan for 2014 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 2014 and other noninflationary sources according to the legislation.

3. Approve rates for 2014:

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 individual entrepreneurs according to appendix No. 10;

the fixed tax on 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. 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 percent 1,6, in Republican road fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of 1,4 of percent and in off-budget fund of reconstruction, capital repairs and equipment of comprehensive schools, professional colleges, academic lyceums 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 percent 6,5.

4. Determine that the taxation of the income from property leasing, is performed proceeding from the sum of the rent determined by the agreement, but not below calculated, proceeding from:

minimum rates of the rent for use of real state-owned property - for legal entities;

the minimum rates of the rent established according to appendix No. 25, - for the physical persons leasing property.

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 comprehensive schools, professional colleges, the academic lyceums 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 Resolution of the President of the Republic of Uzbekistan of 30.12.2020 No. PP-4938

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

8. Establish since January 1, 2014 payment for use of subscriber number by the legal entities rendering of mobile service (mobile radiotelephone companies) in the amount of 600 sum a month, with distribution of means according to appendix No. 27.

9. Determine that since January 1, 2014 realization by petroleum storage depots of JSC Uzneftemakhsulot of automobile gasoline and diesel fuel under direct agreements to consumers according to the allocated limits is performed on retail prices including tax on consumption of gasoline, diesel fuel and gas for vehicles.

10. To the Ministry of Finance of the Republic of Uzbekistan:

when forming the purchase prices for 2014 on cotton raw and grain which are purchased from farms for the state needs to provide acquisition of diesel fuel by farms on retail prices including tax on consumption of gasoline, diesel fuel and gas for vehicles;

in a month to develop and introduce to the Cabinet of Ministers the draft of the Regulations on procedure for settlement with farms providing, if necessary, compensation by it of the additional expenses connected with unification of the prices and introduction of the consumption tax of gasoline, diesel fuel and gas for vehicles on the diesel fuel acquired by them. At the same time the amount of compensation shall be determined taking into account own sources of the farms formed due to cancellation of payment by them of obligatory contributions to the state trust funds.

16. For the purpose of increase in role, independence and responsibility of state bodies and public authorities 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 individual entrepreneurs;

the excise tax on the beer and vegetable oil made in the Republic of Uzbekistan;

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

17. Approve for 2014:

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.

18. 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.

19. Approve for 2014 the sizes of reserve fund of the Cabinet of Ministers of the Republic of Uzbekistan and reserve funds of the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent according to appendix No. 32.

Appendix No. No. 29 - 32 are not brought.

20. Establish for 2014 the amount of parent payment for content of children in the preschool educational institutions financed by means of the Government budget of the Republic of Uzbekistan according to appendix No. 33.

21. Extend till January 1, 2015 action of Item 24 of the resolution of the President of the Republic of Uzbekistan of December 22, 2009 No. PP-1245 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2010".

22. 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 2013 in the following amounts:

income of the Government budget of the Republic of Uzbekistan in the amount of 25 890,0 billion bags, expenses of 26 012,0 billion bags, with budget deficit in the amount of percent 0,1 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 9700,0 of one billion bags and expenses in the amount of 9056,7 of one billion bags;

income of Republican road fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of 2148,4 of one billion bags and expenses in the amount of 1947,7 of one billion bags.

To the Ministry of Finance of the Republic of Uzbekistan, treasurer divisions of the Ministry of Finance together with the Central bank of the Republic of Uzbekistan to carry out in January, 2014, in the procedure established by the legislation, final transactions on execution of the State Budget of the Republic of Uzbekistan for 2013, with reflection of the performed operations in the performance report of the Government budget of the Republic of Uzbekistan for 2013.

23. For the purpose of further enhancement of procedure for individual accounting of the insurance premiums of citizens paid by physical persons in the off-budget Pension fund, to the State Tax Committee together with the off-budget Pension fund under the Ministry of Finance and the Ministry of Labour and Social Protection of the population of the Republic of Uzbekistan to develop and bring till July 1, 2014 in the Cabinet of Ministers system of measures for implementation of individual accounting of data on the insurance premiums of citizens paid by physical persons in the off-budget Pension fund.

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 2014, if necessary, to make in the Cabinet of Ministers offers on refining of key parameters of the Government budget of the Republic of Uzbekistan within the established deficit.

25. For the purpose of further stimulation of expansion of production of separate types of goods and development of service industry to extend the validity of the privileges which are earlier provided by separate decisions of the President of the Republic of Uzbekistan and the Cabinet of Ministers of the Republic of Uzbekistan according to appendix No. 34.

26. Recognize voided since January 1, 2014 some decisions of the President of the Republic of Uzbekistan and the Government of the Republic of Uzbekistan according to appendix No. 35.

Make since January 1, 2014 changes and amendments to some decisions of the President of the Republic of Uzbekistan and the Government of the Republic of Uzbekistan according to appendix No. 36.

27. 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 offers on the 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.

28. 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, 2013 No. PP-2099

Rates of the income tax of legal entities

Payers

Tax rates in %
to taxable basis

1.

Legal entities (except for provided in items 2-3)

8

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 concert and spectacular 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 5%

Appendix No. 8

to the Resolution of the President of the Republic of Uzbekistan of December 25, 2013 No. PP-2099

Rates of income tax

Leviable income

Tax rate

to the fivefold size of minimum wage

7,5 of 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, 2014 (96 105 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, 2013 No. PP-2099

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 concert and spectacular   activities

30

8.

Procurement organizations, broker offices (except for specified in Item 9), and also the companies the 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 5%

For the companies providing property in finance lease (leasing), the amount of interest income on finance lease (leasing).

Amount of remuneration (gross income).

Appendix No. 9-2

to the Resolution of the President of the Republic of Uzbekistan of December 25, 2013 No. PP-2099

Rates of single tax payment for trade enterprises and public catering, including microfirms and small enterprises

Payers

Tax rates in %
to taxable basis

1.

Catering establishments

10

from them:


the specialized enterprises of public catering serving comprehensive schools, boarding schools, average special, professional and higher educational institutions

8

2.

Retailers (except for specified in Item 5), located in:


the cities with population of 100 thousand and more people

4

other settlements

2

hard and mountainous areas

1

3.

Wholesale companies (except for specified in Item 5)

5

4.

Specialized territorial bases "Sharobsavdo" on the retail and wholesale turnover

5

5.

The wholesale and retail pharmaceutical organizations located in:


the cities with population of 100 thousand and more people

3

other settlements

2

hard and mountainous areas

1

6.

For the companies specified in items 1 - 5, on amount of the rendered services paid using plastic cards

the established rate decreases by 5%

Note:

If retailers have several outlets which are not independent legal entities and located in different settlements on which various rates of single tax payment are established then they shall keep separate account of goods turnover on each outlet and pay single tax payment at the rates established for these settlements.

Appendix No. 9-3

to the Resolution of the President of the Republic of Uzbekistan of December 25, 2013 No. PP-2099

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