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The document ceased to be valid since  May 19, 2014 according to Item 1 of the Resolution of the Ministry of Finance of the Republic of Uzbekistan, the State Tax Committee of the Republic of Uzbekistan of  May 8, 2014 No. No. 39, 2014-20.

IT IS REGISTERED

Ministry of Justice

Republic of Uzbekistan

On January 31, 2005 No. 1446

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

of January 14, 2005 No. 3, on January 14, 2005 No. 2005-3

About approval of the Regulations on procedure for calculation and payment of obligatory assignments on development of school education

(as amended on on March 18, 2008)

According to the Tax code of the Republic of Uzbekistan, article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service", resolutions of the Cabinet of Ministers of the Republic of Uzbekistan of June 7, 2004 N 263 "About measures for the organization of off-budget fund of school education" (Collection of the legislation of the Republic of Uzbekistan, 2004, N 22-23, Art. 264) and of December 28, 2004 N 610 "About parameters of the Government budget of the Republic of Uzbekistan for 2005" (Collection of the legislation of the Republic of Uzbekistan, 2004, N 52, of the Art. 523), the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan decide.

1. Approve the enclosed Regulations on procedure for calculation and payment of obligatory assignments on development of school education.

2. This resolution becomes effective after ten days from the moment of its state registration in the Ministry of Justice of the Republic of Uzbekistan.

 

Minister of Finance

S. Rakhimov

Chairman State

Tax Committee

 

B. Parpiyev

Approved by the resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of January 14, 2005 No. 3, No. 2005-3

Regulations on procedure for calculation and payment of obligatory assignments on development of school education

This Provision is developed according to the Tax code of the Republic of Uzbekistan, article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service", resolutions of the Cabinet of Ministers of the Republic of Uzbekistan of June 7, 2004 N 263 "About measures for the organization of off-budget fund of school education" (Collection of the legislation of the Republic of Uzbekistan, 2004, N 22-23, Art. 264) and of December 28, 2004 N 610 "About parameters of the Government budget of the Republic of Uzbekistan for 2005" (Collection of the legislation of the Republic of Uzbekistan, 2004 N 52, the Art. 523) and determines procedure for calculation and payment of obligatory assignments on development of school education

I. General provisions

1. The means arriving on development of school education accumulate on the special account of off-budget fund of development of the school education (further - Fund) opened by the Ministry of Finance of the Republic of Uzbekistan in payment processing center of the Tashkent municipal Head department of the Central bank of the Republic of Uzbekistan.

Obligatory assignments on development of school education are equated to the national taxes and charges.

II. Payers of obligatory assignments

2. Payers of obligatory assignments on development of school education are legal entities, irrespective of organizatsionnopravovy forms, performing business activity, except for the legal entities paying single tax payment according to the procedure, stipulated by the legislation.

Payers of the specified assignments are also legal entities having special procedure for the taxation.

Legal entities in this Provision are understood as all types of the companies, organizations, organizations (further - legal entities) having the isolated property in property, economic maintaining or operational management and answering for the obligations this property, and also having separate balance and the settlement account.

In cases when payers of obligatory assignments on development of school education are engaged in several types of activity on which different subjects to taxation are established, they shall keep separate account and pay obligatory assignments on development of school education in the established rate, proceeding from these subjects to taxation.

III. Subject to taxation

3. Subject to taxation by obligatory assignments on development of school education is for:

a) republican specialized wholesale bases offices and their territorial (regional, interregional and interdistrict) the bases which are a part of the system of Association of wholesale companies - gross income;

b) the legal entities rendering intermediary services in commission agreements, orders and to other agreements on rendering intermediary services - the amount of commission fee less the VAT;

c) the construction, construction, repair and construction, commissioning, design and survey and research organizations - amount of works, executed by own forces, less the VAT;

d) credit and insurance companies - the income;

e) the companies rendering services in finance lease (leasing) - interest income;

e) the procurement, supplying and sales organizations - goods turnover amount, less the VAT;

g) the companies warm, water - and gas supply of system of municipal services - products sales amount (works, services) less the VAT and purchase value respectively for the companies of heat supply - heat energy, water supply - water, gas supply - natural gas;

h) the companies of JSC Uzdonmakhsulot (the cereal-receiving companies and the grain processing companies having cereal-receiving activities) - supplying and sales markup and discount, less the VAT;

i) the companies of other industries of economy - products sales amount (works, services), less the VAT and the excise tax.

IV. Rate of obligatory assignments

4. The rate of obligatory assignments on development of school education is established by the Cabinet of Ministers of the Republic of Uzbekistan.

V. Privileges on obligatory assignments

5. On development of school education are exempted from payment of obligatory assignments:

non-profit organizations, except the income and receipts received by them from business activity;

Fund of reconstruction and development of the Republic of Uzbekistan under the Cabinet of Ministers of the Republic of Uzbekistan.

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