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Ministry of Justice

Republic of Uzbekistan

On April 2, 2005 No. 1463

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

of February 24, 2005 No. No. 29, 2005-25, 01-02/8-3

About approval of the Regulations on procedure for registration and reflection in financial accounting of the privileges provided to legal entities on taxes, customs and obligatory payments in the budget

(as amended on 06-07-2023)

According to article 5 of the Law of the Republic of Uzbekistan "About financial accounting", article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service", article 7 of the Law of the Republic of Uzbekistan "About the State Customs Service", article 23 of the Law of the Republic of Uzbekistan "About regulatory legal acts" the Ministry of Finance, the State Tax Committee and the State Customs Committee of the Republic of Uzbekistan decide:

1. Approve the enclosed Regulations on procedure for registration and reflection in financial accounting of the privileges provided to legal entities on taxes, customs and obligatory payments in the budget (new edition).

2. Declare invalid the resolution of April 19, 2002 of the Ministry of Finance of the Republic of Uzbekistan No. 52, of the State Tax Committee of the Republic of Uzbekistan No. 2002-21, of the State Customs Committee of the Republic of Uzbekistan No. 02/8-6 "About approval of the Regulations on procedure for registration and reflection in financial accounting of the privileges provided to legal entities on taxes, customs and obligatory payments in the budget" (reg. No. 1155 of 25.06.2002, "The bulletin of regulations of the ministries, state committees and departments of the Republic of Uzbekistan", 2002 No. 11).

3. 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 of the State Tax Committee

B. Parpiyev

Chairman of the State Customs Committee

B. Matlyubov

Approved by the Resolution of the Ministry of Finance, State Tax Committee, State Customs Committee of the Republic of Uzbekistan of February 24, 2005 No. No. 29, 2005-25, 01-02/8-3

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