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Ministry of Justice

Republic of Uzbekistan

On February 24, 2016 No. 2765

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

of January 28, 2016 No. No. 2, 2016-03

About approval of the Regulations on procedure for calculation and the tax discharge for use of water resources of the manufacturing companies of soft drinks

According to the Tax code of the Republic of Uzbekistan and the resolution of the President of the Republic of Uzbekistan of December 22, 2015 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2016" the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan decide No. PP-2455:

1. Approve Regulations on procedure for calculation and tax discharge for use of water resources of the manufacturing companies of soft drinks according to appendix.

2. This resolution becomes effective from the date of its official publication.

Minister of Finance

R. Azimov

Chairman of the State Tax Committee

B. Parpiyev

Appendix

to the Resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of January 28, 2016 No. No. 2, 2016-03

Regulations on procedure for calculation and tax discharge for use of water resources of the manufacturing companies of soft drinks

This Provision according to the Tax code of the Republic of Uzbekistan and the 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" determines procedure for calculation and tax discharge for use of water resources of the manufacturing companies of soft drinks.

Chapter 1. General provisions

1. According to the resolution of the President of the Republic of Uzbekistan of December 22, 2015 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2016" the manufacturing companies of soft drinks irrespective of system of the taxation (the generally established or simplified procedure for the taxation) estimate No. PP-2455 and pay tax for use of water resources according to the procedure, established by this Provision.

2. According to the Nation-wide qualifier O of the Republic of Uzbekistan "zDT 005: 2011 "The qualifier of types of economic activity of the Republic of Uzbekistan (edition 2)", the registered Uzbek agency of standardization, metrology and certification on January 28, 2011 No. 05-268, to type of activity "Production of soft drinks; production of mineral waters and other waters in bottles" (class 11.07) belong:

production of natural mineral water and other waters in bottles, including plastic bottles;

production of the soft flavored and/or sweetened drinks (lemonade, orangeade, Coca, fruit drinks, tonics etc.).

Chapter 2. Taxation object, taxable basis

3. The taxation object tax for use of water resources are the water resources used from superficial and underground sources.

4. Taxable basis is the amount of the used water on production of soft drinks and on the other purposes.

The amount of the water used for production of soft drinks is understood as the water amount falling on finished goods in consumer pack.

The amount of the water used on the other purposes is understood as the total amount of the taken-away water from superficial and underground sources of water resources, except for the amount of water used for production of soft drinks.

5. The water amount used for production of soft drinks in m3 is determined by the following formula:

The V waters on bezalk. drinks = V proiz. GP x N/1000, where:

V proiz. GP - annual production of finished goods of soft drinks, in liters;

N - the settlement standard rate of water used on production of 1 liter of finished goods (N = 1).

6. The water amount used on the other purposes in m3 is determined by the following formula:

The V waters on the other purposes = the V taken-away water - the V water on bezalk. drinks, where:

The V taken-away water - amount of the taken-away water from superficial and underground sources of water resources.

Chapter 3. Tax rates for use of water resources, tax period

7. The tax for use of water resources is estimated on the tiered rates established by the decision of the President of the Republic of Uzbekistan depending on the purposes of use of water resources:

on amount of the water used for production of soft drinks;

on amount of the water used on the other purposes.

8. Tax period is calendar year.

Chapter 4. Calculation and the tax discharge for use of water resources

9. The tax amount for use of water resources is estimated proceeding from taxable basis and the established rates per year.

10. Proceeding from settlement annual tax amount for use of water resources the amount of the current payments paid during the current tax period based on the reference for calculation of the current tax payments for use of water resources is determined.

11. Calculation of tax for use of water resources and the reference for calculation of the current tax payments for use of water resources are represented to bodies of the State Tax Service for the place of water use or water consumption in the terms established by the Tax code of the Republic of Uzbekistan in forms according to appendix No. 6 to the resolution of the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan of March 4, 2013 to No. No. 23, 2013-8 "About approval of forms of tax statements" (reg. No. 2439 of March 22, 2013).

12. The tax discharge for use of water resources for tax period, taking into account the current payments is made no later than calculation representation term.

Chapter 5. Responsibility of taxpayers and control of bodies of the State Tax Service

13. Taxpayers bear responsibility according to the legislation for correctness of calculation and tax discharge for use of water resources.

14. Control of correctness of calculation and the tax discharge for use of water resources is performed by bodies of the State Tax Service according to the legislation.

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