RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of December 28, 2004 No. 610

About parameters of the Government budget of the Republic of Uzbekistan for 2005

(Extraction)

According to the resolution of Oliy Majlis of the Republic of Uzbekistan of December 2, 2004 "About the Government budget of the Republic of Uzbekistan for 2005" the Cabinet of Ministers decides No. 701-II:

3. According to the Tax code of the Republic of Uzbekistan to approve rates for 2005:

tax on the income (profit) of legal entities according to appendix No. 5;

tax on gross income of trade enterprises and public catering according to appendix No. 6;

the single tax for microfirms and small enterprises applying simplified taxation system according to  appendix No. 7;

single tax payment for microfirms, small enterprises and the separate organizations, according to appendix No. 7-1;

the single tax from gross revenue for the legal entities performing activities for the organization of lotteries, totalizators and another, based on risk games according to  appendix No. 8;

the tax on the income received in the form of dividends and interests paid to legal entities and physical persons according to  appendix No. 9;

the fixed taxes by separate types of business activity on legal entities and physical persons according to appendices No. No. 10 and 11;

the excise tax on the goods made in the republic and delivered 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;

the property tax of legal entities according to  appendix No. 15;

the property tax of physical persons according to appendix No. 16;

the single land tax according to appendix No. 17;

the single land tax for the payers who passed to payment of the single land tax proceeding from the normative cost of agricultural holdings according to  appendix No. 18;

the land tax for the payers who did not pass to payment of the single land tax according to appendix No. 19;

the local taxes and charges entered by public authorities of the Republic of Karakalpakstan, areas and the city of Tashkent according to appendix No. 20;

single social payment from the salary fund according to  appendix No. 21.

4. Extend since January 1, 2005 to agricultural producers of the Surkhandarya region, within continuation of experiment, calculation of the single land tax proceeding from the normative cost of agricultural holdings.

To the state committee of the Republic of Uzbekistan on land resources, geodesy, cartography and state inventory:

together with the Ministry of agricultural and water economy, the Ministry of Economics, the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan to carry out till April 1, 2005 works on revaluation of normative cost of agricultural holdings of all agricultural producers of the Surkhandarya region, and also refining of normative cost of agricultural holdings of the Samarkand and Tashkent regions, taking into account the additional factors influencing its assessment, revealed on analysis results of the made experiment in these areas;

together with the State Tax Committee of the Republic of Uzbekistan to bring till May 1, 2005 to all agricultural producers of the specified areas the normative cost of land grounds for calculation of the single land tax.

To the Ministry of Finance of the Republic of Uzbekistan by results of the specified assessment of normative cost of agricultural holdings to introduce, if necessary, in the Cabinet of Ministers of the Republic of Uzbekistan offers on adjustment of the established rate of the single land tax.

7. Enter since January 1, 2005 for all companies and the organizations, including the companies having special procedure for the taxation, obligatory assignments on development of school education in the amount of 1 percent from measure value specified in appendix No. 22.

Determine that obligatory assignments on development of school education are entered for implementation of the State national development program of school education for 2004-2009 and are equated to the national taxes and charges.

To the Ministry of Finance together with the State Tax Committee of the Republic of Uzbekistan in week time to develop and approve in accordance with the established procedure regulations on procedure for calculation and payment of obligatory assignments on development of school education.

8. Keep for 2005:

tax rate on value added on all leviable turnovers in the amount of 20 percent;

rate of obligatory assignments from sales amount (goods turnover) of goods, works, services (less the VAT and the excise tax) in the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan the companies, the organizations and organizations in the amount of percent 0,7;

rate of compulsory insurance premiums of citizens from the salary in the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of percent 2,5;

rates of contributions and charges to Republican road fund under the Ministry of Finance of the Republic of Uzbekistan according to appendices No. No. 23 and 24.

9. Determine that:

since January 1, 2005 on the utilities rendered to the population on water supply, heat supply and gas supply "zero rate" on the VAT is applied;

for the companies warm, water - and gas supply of system of municipal services in case of calculation of payments in Republican road fund, the off-budget Pension fund, off-budget fund of school education the amounts of purchase value of heat energy, water and natural gas corresponding to specifics of activities of the company do not join in the taxation object.

10. For the purpose of increase in role, independence and responsibility of regional authorities and management 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 in full in the income of local budgets of receipt on:

to tax for use of water resources;

to ecological tax;

to the fixed income tax, engaged in business activity without formation of legal entity;

to the fixed tax on the income of legal entities and physical persons from implementation of separate types of business activity;

to the excise tax on the alcoholic products and alcohol, beer, vegetable oil, laundry soap made in the republic.

11. Extend till January 1, 2008 action of item 4 of the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of September 3, 1999 No. 414 "About enhancement of procedure for financing of state-financed organizations".

12. Determine that since January 1, 2005 types of activity according to appendix No. 25 are performed only by the subjects of entrepreneurship having the status of the legal entity.

To provide to Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas, cities and areas till April 1, 2005 re-registration of the individual entrepreneurs who are performing the activities specified in  appendix No. 25 to this resolution, showed willingness to perform these types of activity with formation of legal entity.

The individual entrepreneurs registered in accordance with the established procedure till January 1, 2005 for January-March, 2005 perform activities and pay the fixed tax on the income from the types of activity specified in appendix No. 25 to this resolution at the rates established for them in 2004 by Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and Tashkent.

16. For optimization of network and the contingent of preschool institutions on places and strengthenings of control of use of budgetary funds to transfer to the Ministry of agricultural and water economy, the Ministry of the higher and secondary vocational education and Academy of Sciences of the Republic of Uzbekistan to content of the relevant regional authorities the preschool institutions which are under their departmental supervision in a month.

17. Establish since January 1, 2005 the differentiated amount of parent payment for content of children in the preschool institutions financed by means of the government budget of the Republic of Uzbekistan according to  appendix No. 30.

18. To the Ministry of Finance of the Republic of Uzbekistan beginning to perform, since January 1, 2005, in accordance with the established procedure registration of profit and loss budgets of higher educational institutions by the extrabudgetary funds arriving for training of students at paid and contractual basis.

19. To the Ministry of Finance together with the Ministry of Economics and the State Tax Committee of the Republic of Uzbekistan in two weeks to develop and approve in accordance with the established procedure regulations on compensation to business entities of the negative difference on the value added tax formed as a result of application of zero rate.

At the same time to provide compensation of negative difference on the value added tax to the companies which do not have the tax debts and to charges at the expense of the means provided on these purposes in parameters of expenses of the Government budget of the Republic of Uzbekistan.

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