Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

Registered by

Ministry of Justice

Republic of Uzbekistan

On June 6, 2003 No. 1246

The protocol No. 30 of meeting of Government commission on enhancement of the mechanism of calculations and strengthening of discipline of payments in the budget

May 13, 2003

 

Presided:

Sultanov U. T.

Prime Minister

Republic of Uzbekistan,

chairman of Government commission

Were present:

Members of the commission,

heads of the ministries,

departments and commercial

banks (according to the list)

 According to Item 4.3 of the minutes of Republican council on stimulation of development of the export potential of 15.04.2002 N 17-3-138 for the purpose of non-admission of unreasonable derivation of current assets of the companies - exporters having discussed the project of the Regulations on compensation to business entities of the formed negative difference on the value added tax, Government commission solved:

1. Approve: Regulations on compensation, according to appendix, developed by the Ministry of Finance together with the State Tax Committee of the Republic of Uzbekistan and to provide to business entities of the formed negative difference on the value added tax it for passing of state registration to the Ministry of Justice of the Republic of Uzbekistan. In accordance with the established procedure to provide to the Ministry of Justice of the Republic of Uzbekistan state registration of this document after its approval by Government commission.

2. Charge to the Ministry of Finance and the State Tax Committee, to commercial banks, the ministries, departments, the companies, the organizations to provide the organization and carrying out work on compensation to business entities of the formed negative difference on the value added tax according to requirements of the approved Provision.

3. Consider invalid after registration in the Ministry of Justice "Regulations on compensation to business entities of the formed negative difference on the value added tax":

a) Procedure for compensation to the companies of Uzkhimprom association of the formed negative difference for the VAT (the appendix N 1 to the minutes of Government commission on enhancement of the mechanism of calculations and strengthening of discipline of payments in the budget of July 14, 2000 N 35);

b) Procedure for compensation of negative difference of contract organizations on the apartment houses which are under construction for the population according to housing bonds of Uzzhilsberbank (the appendix N 1 to the minutes of Government commission on enhancement of the mechanism of calculations and strengthening of discipline of payments in the budget of April 7, 2000 N 22);

 c) Temporary procedure for compensation of negative difference on the VAT of JSC AGMK (the appendix N 1 to the minutes of Government commission on enhancement of the mechanism of calculations and strengthening of discipline of payments in the budget of November 14, 2001 N 47).

4. To impose control of execution of the this Protocol on the secretariat of Government commission on enhancement of the mechanism of calculations and strengthening of discipline of payments in the budget.

 

Approved by the minutes of Government commission on enhancement of the mechanism of calculations and strengthening of discipline of payments in the budget of May 13, 2003 No. 30

Regulations on compensation to business entities of the formed negative difference on the value added tax

This Provision is developed according to the Tax code of the Republic of Uzbekistan and "Procedure for application of zero rate on the value added tax on the fuels and lubricants and mineral fertilizers delivered to agricultural enterprises for production agricultural needs", the approved Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan on February 20, 1998 of NN 5, 98-15 (reg. N 441 of July 1, 1998).

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