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RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of December 22, 2015 No. PP-2455

About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2016

(as amended on 30-04-2021)

(Extraction)

In pursuance of resolutions of Legislative house of Oliy Majlis of the Republic of Uzbekistan of November 11, 2015 No. 276-III "About the Government budget of the Republic of Uzbekistan, budgets of the state trust funds and the main directions of tax and budget policy for 2016" and the Senate of the Oliy Majlis of the Republic of Uzbekistan of December 3, 2015 No. PS-61-III "About the Government budget of the Republic of Uzbekistan, budgets of the state trust funds and the main directions of tax and budget policy for 2016":

1. Approve:

the forecast of the main macroeconomic indicators of development of the Republic of Uzbekistan for 2016 according to appendix No. 1 *;

key parameters of the Government budget of the Republic of Uzbekistan for 2016 according to appendix No. 2 *;

key parameters of the off-budget Pension fund, Republican road fund, off-budget fund of reconstruction, capital repairs and equipment of comprehensive schools, professional colleges, academic lyceums and medical institutions, Fund of development of material and technical resources of higher educational institutions, Fund of meliorative improvement of the irrigated lands under the Ministry of Finance of the Republic of Uzbekistan for 2016 according to appendices No. No. 3 - 7*.

* Appendices No. No. 1 - 7 are not given.

2. Establish the extreme extent of central government budget deficit of the Republic of Uzbekistan for 2016 in the amount of percent 1,0 to amount of the gross domestic product (GDP).

Determine that financing of central government budget deficit of the Republic of Uzbekistan is performed by free balance of the republican budget of the Republic of Uzbekistan for the beginning of 2016 and other noninflationary sources according to the legislation.

3. Approve rates for 2016:

the income tax of legal entities according to appendix No. 8;

income tax according to appendix No. 9;

single tax payment according to appendices No. No. 10-1, 10-2 and 10-3;

the fixed tax by separate types of business activity on legal entities and individual entrepreneurs according to appendix No. 11;

the fixed tax on individual entrepreneurs according to appendix No. 12;

tax on the income paid in the form of dividends and percent to residents of the Republic of Uzbekistan in the amount of 10 percent;

the value added tax in the amount of 20 percent;

the excise tax on the excise goods made in the Republic of Uzbekistan and delivered on its territory according to lists according to appendices No. No. 13-1 and 13-2;

tax for use of water resources according to appendix No. 14;

tax for use of natural resources according to appendix No. 15;

subscription bonus and bonus of commercial detection according to appendices No. 16-1 and 16-2;

the excess profit tax by separate types of products according to appendix No. 17;

the property tax of legal entities and physical persons according to appendices No. No. 18 and 19;

the land tax from legal entities and physical persons according to appendix No. 20;

the single land tax according to appendix No. 21;

the local taxes and charges according to appendix No. 22;

obligatory contributions to the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of percent 1,6, in Republican road fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of 1,4 of percent and in off-budget fund of reconstruction, capital repairs and equipment of comprehensive schools, professional colleges, academic lyceums and medical institutions under the Ministry of Finance of the Republic of Uzbekistan in the amount of percent 0,5 from the established subjects to taxation according to appendix No. 23;

charges and contributions to Republican road fund under the Ministry of Finance of the Republic of Uzbekistan according to appendix No. 24;

single social payment with distribution of means between the off-budget Pension fund, the State fund of assistance of employment and the Federation Council of labor unions of Uzbekistan according to standard rates according to appendix No. 25;

compulsory insurance premiums of citizens in the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of percent 7,5.

4. Determine that receipts from single tax payment are distributed between the Government budget of the Republic of Uzbekistan, the off-budget Pension fund, Republican road fund and off-budget fund of reconstruction, capital repairs and equipment of comprehensive schools, professional colleges, the academic lyceums and medical institutions in the sizes determined by the Ministry of Finance of the Republic of Uzbekistan.

5. Determine that the taxation of the income from property leasing is performed proceeding from the sum of the rent determined by the agreement, but not below calculated proceeding from:

minimum rates of the rent for use of real state-owned property - for legal entities;

the minimum rates of the rent established according to appendix No. 26, - for the physical persons leasing property.

6. Establish the sizes since January 1, 2016:

payments for use of subscriber number by the legal entities rendering of mobile service (mobile radiotelephone companies) - 1 500 bags. in month with distribution of means according to appendix No. 27.

Determine that the amounts of gasoline and diesel fuel developed on basis to be provided from the imported hydrocarbonic raw materials and returned to the owner of raw materials join in the taxation object on consumption of gasoline, diesel fuel and gas for vehicles.

7. Approve the minimum sizes of tax debt for the address of claim to property of taxpayers according to appendix No. 28.

12. For increase in level of financial self-sufficiency of regions to enlist increases in share of local budgets in the Government budget of the Republic of Uzbekistan in full in budget receipts of the Republic of Karakalpakstan and local budgets of areas and Tashkent receipts on the following nation-wide taxes and other incomes:

tax for use of water resources;

the fixed tax by separate types of business activity on legal entities and individual entrepreneurs provided in appendix No. 11;

the fixed tax on individual entrepreneurs provided in appendix No. 12;

the excise tax on the beer and vegetable oil made in the Republic of Uzbekistan;

the excise tax on the jewelry from gold realized in retail retail chain stores;

the state fees, charges and penalties according to appendix No. 29.

Determine that the payment for use of subscriber number by the legal entities rendering of mobile service (mobile radiotelephone companies) in the part sent to the Government budget of the Republic of Uzbekistan is enlisted in the relevant budgets of the Republic of Karakalpakstan and local budgets of areas for place of registration of the subscriber.

13. Approve for 2016:

amounts of the income and expenses of the budget of the Republic of Karakalpakstan, local budgets of areas and Tashkent, the extreme sizes of the budget subventions from the republican budget of the Republic of Uzbekistan according to appendix No. 30 *;

standard rates of contributions from receipts of nation-wide taxes to the budget of the Republic of Karakalpakstan, local budgets of areas and Tashkent according to appendix No. 31 *;

minimum admissible sizes of turnover cash of the republican budget of the Republic of Uzbekistan, the budget of the Republic of Karakalpakstan, local budgets of areas and Tashkent according to appendix No. 32*.

14. Approve for 2016 the sizes of reserve fund of the Cabinet of Ministers of the Republic of Uzbekistan and reserve funds of the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent according to appendix No. 33*.

* Appendices No. No. 30 - 33 are not given.

15. Establish the amount of parent payment for content of children in the preschool educational institutions financed by means of the Government budget of the Republic of Uzbekistan for 2016 according to appendix No. 34.

16. Extend till January 1, 2017 action of Item 24 of the resolution of the President of the Republic of Uzbekistan of December 22, 2009 No. PP-1245 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2010".

17. Accept the offer of the Ministry of Finance of the Republic of Uzbekistan on refining of key parameters of the Government budget of the Republic of Uzbekistan and the state trust funds of the Republic of Uzbekistan for 2015 in the following amounts:

income of the Government budget of the Republic of Uzbekistan in the amount of 36 184,9 billion bags., expenses - 36725,0 of one billion bags., with budget deficit in the amount of percent 0,3 to amount of gross domestic product;

income of the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of 12 419,0 billion bags. and expenses - in the amount of 12 996,0 billion bags.;

income of Republican road fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of 2 218,8 billion bags. and expenses - in the amount of 2 238,8 billion bags.

To the Ministry of Finance of the Republic of Uzbekistan, treasurer divisions of the Ministry of Finance together with the Central bank of the Republic of Uzbekistan to carry out in January, 2016, in the procedure established by the legislation, final transactions on execution of the State Budget of the Republic of Uzbekistan for 2015, with reflection of the performed operations in the performance report of the Government budget of the Republic of Uzbekistan for 2015.

18. Recognize voided since January 1, 2016 some decisions of the President of the Republic of Uzbekistan and the Government of the Republic of Uzbekistan according to appendix No. 35.

Make since January 1, 2016 changes and amendments to some decisions of the President of the Republic of Uzbekistan and the Government of the Republic of Uzbekistan according to appendix No. 36.

19. To the Ministry of Finance together with the Ministry of Justice of the Republic of Uzbekistan and other interested ministries and departments to make in the Cabinet of Ministers of the Republic of Uzbekistan offers on the changes and amendments in the legislation following from this resolution in a month.

To the ministries and departments, Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and Tashkent in week time to bring the regulatory legal acts adopted by them into accord with this resolution.

20. To impose control of execution of this resolution on the First Deputy Prime Minister of the Republic of Uzbekistan R. S. Azimov.

President of the Republic of Uzbekistan

Islam Karimov

Appendix No. 8

to the Resolution of the President of the Republic of Uzbekistan of December 22, 2015 No. PP-2455

Profit tax rates of legal entities

Payers

Tax rates in % to taxable basis

1.

Legal entities (except for provided in items 2 - 4)

7,5

2.

Commercial banks

15

3.

The legal entities gaining income from holding auctions, the organizations of mass spectacular actions by involvement of the legal entities and physical persons (including nonresidents) having the license for occupation concert and spectacular activities

35

4.

Legal entities, the rendering mobile services (mobile radiotelephone companies), depending on level rentabelnosti*:



to 20 percent

7,5


over 20 percent

50 percent from the profit amount, the exceeding 20 percent level of profitability **

5.

For the export companies which have share of commodity export, works, services (irrespective of the place of performance of works, rendering services) of own production for freely convertible currency, except for primary goods which list is approved by the Presidential decree of the Republic of Uzbekistan of October 10, 1997 No. UP-1871, constitutes:



from 15 to 30 percent in total amount of realization

the established rate decreases by 30%


from 30 and more percent in total amount of realization

the established rate decreases by 50%

* Profitability is determined as the relation of the earnings before tax on profit to the amount of production cost of sales (goods, works and services). The procedure for calculation and tax discharge on profit by the legal entities rendering of mobile service (mobile radiotelephone companies) is determined by the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan.

** Adjustment of rate depending on share of export is not performed.

Appendix No. 9

to the Resolution of the President of the Republic of Uzbekistan of December 22, 2015 No. PP-2455

Tax rates on the income of physical persons

Leviable income

Tax rate

to the single size of minimum wage

0 percent from income amount

from one (+ 1 bags.) to the fivefold size of minimum wage

Percent 7,5 from the amount exceeding the single size of minimum wage

from five - (+ 1 bags.) to the tenfold size of minimum wage

tax with fivefold + 17 percent from the amount exceeding the fivefold size of minimum wage

from tenfold (+ 1 bags.) size of minimum wage and above

tax with tenfold + 23 percent from the amount exceeding the tenfold size of minimum wage

Notes:

1. The taxation scale is determined by groups of the leviable income proceeding from the minimum wage established for the beginning of year - for January 1, 2016 (130 240 bags.), it is also not reviewed within year in case of change of the size of minimum wage.

2. For the purpose of calculation of tax amount on the income of physical persons the size of minimum wage is considered by the accruing result since the beginning of year (the amount of minimum wages for every month of the corresponding period since the beginning of year).

3. The tax amount on the income of physical persons calculated proceeding from the established rates, which is subject to payment in the budget decreases by the amount of the compulsory monthly fees transferred into individual accumulation retirement accounts of the citizens estimated in the amount of 1 percent from the income liable to tax on the income of physical persons less the income assessed at "0" rate (one minimum wage).

4. For the purposes of the taxation of the separate income of the physical persons assessed on minimum rate according to the legislation, the minimum rate is accepted in the amount of percent 7,5.

Appendix No. 10-1

to the Resolution of the President of the Republic of Uzbekistan of December 22, 2015 No. PP-2455

Rates of single tax payment for microfirms and small enterprises (except trade enterprises and public catering)

Payers

Tax rates in % to taxable basis

1.

The companies of all industries of economy except for provided in Items 2 - 7

5 *

2.

The legal entities rendering services in customs clearance (customs brokers)

5

3.

Pawnshops

30

4.

The companies gaining income from the organization of mass spectacular actions by involvement of the legal entities and physical persons (including nonresidents) having the license for occupation concert and spectacular activities

30

5.

Procurement organizations, broker offices (except for specified in Item 6), and also the companies rendering intermediary services in the commission agreement, orders and to other agreements on rendering intermediary services

33 **

6.

The companies performing broker activities in the security market

13 **

7.

The companies specializing in provision in lease of stationary outlets (the income from provision in lease constitutes more than 60%) for realization food and nonfoods

30

8.

For the companies which have share of commodity export, works, services (irrespective of the place of performance of works and rendering services) of own production for freely convertible currency, except for primary goods which list is approved by the Presidential decree of the Republic of Uzbekistan of October 10, 1997 No. UP-1871, constitutes:



from 15 to 30 percent in total amount of realization

the established rate decreases by 30%


from 30 and more percent in total amount of realization

the established rate decreases by 50%

* For the companies providing property in finance lease (leasing) - the amount of interest income on finance lease (leasing).

** Amount of remuneration (gross income).

Appendix No. 10-2

to the Resolution of the President of the Republic of Uzbekistan of December 22, 2015 No. PP-2455

Rates of single tax payment for trade enterprises and public catering, including microfirms and small enterprises

Payers

Tax rates in % to taxable basis

1.

Catering establishments

10


from them:



the specialized enterprises of public catering serving comprehensive schools, boarding schools, average special, professional and higher educational institutions

8

2.

Retailers, except for specified in Items 3 and 4:


2.1.

depending on the location:



the cities with the population size of 100 thousand and more people

4


other settlements

2


hard and mountainous areas

1

2.2.

irrespective of the location:



on goods turnover from realization of alcoholic products, tobacco products, gasoline, diesel fuel and the liquefied gas

4

3.

The trade enterprises performing wholesale, and also wholesale and retail trade (except for specified in Item 4)

5

4.

The wholesale and retail pharmaceutical organizations located in:


the cities with the population size of 100 thousand and more people

3

other settlements

2

hard and mountainous areas

1

Note:

If retailers have several outlets which are not independent legal entities and located in different settlements on which various rates of single tax payment are established then they shall keep separate account of goods turnover on each outlet and pay single tax payment at the rates established for these settlements.

Appendix No. 10-3

to the Resolution of the President of the Republic of Uzbekistan of December 22, 2015 No. PP-2455

Rate of single tax payment for separate categories of the companies

Payers

Tax rate in % to taxable basis

The companies performing activities for the organization of lotteries (within this type of activity)

33

Appendix No. 11

to the Resolution of the President of the Republic of Uzbekistan of December 22, 2015 No. PP-2455

Rates of the fixed tax by separate types of business activity on legal entities and individual entrepreneurs

Type of activity

Payers

The physical indicators characterizing this type of activity

Rate of the fixed tax per unit of physical indicator (in multiple sizes to minimum wage per unit of) in month

Tashkent

Nukus and cities of regional subordination

other settlements

1.

Temporary storage of vehicles

legal entities

The occupied space (1 sq.m)

0,1

0,06

0,04

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