of November 13, 2002 No. 390
About measures for stimulation of market saturation consumer goods and to enhancement of relations of producers and the trading organizations
For the purpose of stimulation of increase in production and expansion of the range of high-quality competitive consumer goods, the most complete saturation of the domestic consumer market by them, and also enhancement of the mechanism of relations between the manufacturing companies and the trading organizations of the republic, the Cabinet of Ministers decides:
1. Determine that from January 1, 2003 to December 31, 2007:
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 operating;
the companies making 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. In case of determination of the goods relating to children's assortment to be guided by the order of the Cabinet of Ministers of July 14, 1999 N 327-f and the Explanation to the nomenclature of industrial output approved by State department of statistics of July 17, 1997 N 8-1/3-8;
microfirms and small enterprises pay single tax payment from revenue received from production of consumer goods at the rate lowered by 25 percent against operating;
income (profit) of production enterprises gained at the expense of surplus of physical production volumes of consumer goods is exempted from the tax discharge on the income (profit) and single tax payment;
the companies making nonfood consumer goods (except for tobacco and jewelry, soap economic and toilet, and also gasoline), are exempted from payment in the budget of the excise tax on condition of the target direction of the released funds for increase in production, expansion of the range and increase in competitiveness of the issued consumer goods;
the companies making consumer goods are granted the right to independently determine the amount of annual write-off of the depreciation charges, proceeding from useful service life of fixed assets. At the same time the annual amount of the depreciation charges for the purpose of the taxation shall not exceed the regulations established by the Tax code of the Republic of Uzbekistan;
expenses of the companies on advertizing of self-produced consumer goods are in full subtracted from taxable basis in case of calculation of tax on the income (profit).
2. Determine that the companies specializing in production of consumer goods (at which the amount of consumer goods in total amount of the made goods makes at least 60 percent), in 2003-2005 pay:
customs payments (except charges for customs clearance) on import of raw materials, the materials and components used in own production for release of consumer goods no later than 60 days after customs clearance, and for microfirms and small enterprises - 90 days. In case of these raw materials, delivered for production of consumer goods on basis to be provided (on tolling), it is exempted from customs payment, except for charges for customs clearance;
the land tax in accordance with the established procedure on effective rates, but the respective cities and settlements which were no more established for average zone;
the property tax, proceeding from the taxable basis reduced by the cost of the equipment for the production of consumer goods acquired at the expense of the credits for repayment period of these credits, but no more than 7 years;
make obligatory sale of the currency earnings from export of consumer goods reduced by the cost of the imported raw materials, materials and components for own production needs.
3. Determine that the means released in connection with provision of the privileges provided in Items 1 and 2 of this resolution go the companies only to the actions connected with production growth in volumes, expansion of the range and increase in competitiveness of the issued consumer goods.
In cases of inappropriate use of the means released from the taxation, these means in full are transferred into the budget, taking into account the penalties provided by the current legislation.
4. Recommend to large producers of consumer goods:
create system of wholesale of own products through official distributors;
develop network of corporate wholesale and retail shops in regions of the republic, including in malls.
5. Permit the companies which are making consumer goods, not having debt to the Government budget of the Republic of Uzbekistan and the state trust funds, sell the made goods to the official distributors and wholesale companies under agreements of consignment no more than 90 days, and also under commission agreements and orders.
6. Recommend to commercial banks to grant in accordance with the established procedure the loans in national and foreign currency for creation new and expansions of the operating capacities on production of consumer goods.
7. Provide to the companies processing milk, the live cattle, wool, skins large and small cattle, fruit and vegetable and melon products, the right of procurement of the above-stated agricultural products for own production needs it is in cash direct at producers - the population, Dehkan and farms.
8. The tax benefits provided by Items 1 and 2 of this resolution extend to the production enterprises issuing consumer goods according to appendix.
9. To the Ministry of Justice of the Republic of Uzbekistan together with the Ministry of Finance, the State Tax Committee of the Republic of Uzbekistan and other interested ministries and departments in a month:
make in the Cabinet of Ministers offers on the changes and amendments in the current legislation following from this resolution;
bring departmental regulations into accord with this resolution.
10. To impose control of execution of this resolution on deputy prime ministers of the Republic of Uzbekistan Azimov R. S. and Usmanov M. Z.
Chairman of the Cabinet of Ministers
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