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Ministry of Justice

Republic of Uzbekistan

On March 11, 2016 No. 2766

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

of February 29, 2016 No. No. 11, 2016-8

About approval of the Regulations on procedure for calculation and the tax discharge on consumption of gasoline, diesel fuel and gas for vehicles on amount of gasoline and the diesel fuel run on basis to be provided from the imported raw materials under commission agreements

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 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 on consumption of gasoline, diesel fuel and gas for vehicles on amount of gasoline and the diesel fuel run on basis to be provided from the imported raw materials under commission agreements 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 February 29, 2016 No. No. 11, 2016-8

Regulations on procedure for calculation and tax discharge on consumption of gasoline, diesel fuel and gas for vehicles on amount of gasoline and the diesel fuel run on basis to be provided from the imported raw materials under commission agreements

This Provision according to 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 on consumption of gasoline, diesel fuel and gas for vehicles by amount of the gasoline and diesel fuel (further - finished oil products) produced on basis to be provided from the imported raw materials under commission agreements (further - raw materials supplied by the customer).

Chapter 1. General provisions

1. This Provision does not extend to the legal entities receiving finished oil products from the raw materials transferred to conversion on basis to be provided, the oil products having license for activities on realization. This category of legal entities pays the consumption tax of gasoline, diesel fuel and gas for vehicles in case of realization of finished oil products to final consumers or their use for own needs according to the procedure provided by the Tax code of the Republic of Uzbekistan at the rates approved by the decision of the President of the Republic of Uzbekistan.

2. Taxpayers on consumption of gasoline, diesel fuel and gas for vehicles on amount of the finished oil products produced from raw materials supplied by the customer are legal entities - the owners of raw materials supplied by the customer receiving finished oil products for own needs, irrespective of system of the taxation (generally established procedure for the taxation or simplified).

Chapter 2. Taxation object. Taxable basis. Tax period.

3. The taxation object are the finished oil products produced from raw materials supplied by the customer.

4. Taxable basis is the amount, the received finished oil products produced from raw materials supplied by the customer in kind. The amount, the received finished oil products, is determined based on the delivery-acceptance certificate of products of conversion of the raw materials supplied by the customer which are written out by the oil processing companies for tax period.

5. Tax period is month.

Chapter 3. Calculation and the tax discharge on consumption of gasoline, diesel fuel and gas for vehicles on amounts of the finished oil products produced from raw materials supplied by the customer

6. The consumption tax of gasoline, diesel fuel and gas for vehicles on amounts of the finished oil products produced from raw materials supplied by the customer is estimated proceeding from taxable basis and the established rates.

7. The sizes of tax rates on consumption of gasoline, diesel fuel and gas for vehicles on amounts of the finished oil products produced from raw materials supplied by the customer are created within retail prices on finished oil products including tax on consumption of gasoline, diesel fuel and gas for vehicles.

8. The sizes of tax rates on consumption of gasoline, diesel fuel and gas for vehicles under commission agreements are determined by amount of gasoline and the diesel fuel run on basis to be provided from the imported raw materials according to appendix No. 1 to this Provision.

9. The estimated price of finished oil products is determined by oil refineries by the following formula:

Р = (With + At) / V, where:

Р - estimated price of finished oil products;

With - raw materials supplied by the customer cost (the cost of import raw materials supplied by the customer, taking into account transportation expenses on delivery, insurance, customs payments, expenses of the broker and other expenses connected with raw materials supplied by the customer delivery and also expenses on delivery of finished oil products to owners of raw materials supplied by the customer);

At - services in raw materials supplied by the customer conversion (the cost of works on production of finished oil products, the excise tax on the produced finished oil products, the value added tax);

V - amount of the made finished oil products from raw materials supplied by the customer (in tons).

At the same time, oil refineries apply to the delivery-acceptance certificate of products of conversion of raw materials supplied by the customer in which document is specified estimated price for 1 ton of the transferred ready-made products.

10. Calculation of the consumption tax of gasoline, diesel fuel and gas for vehicles on amount of gasoline and the diesel fuel run on basis to be provided from the imported raw materials under commission agreements is represented in bodies of the State Tax Service for the place of tax accounting of the taxpayer monthly no later than the 25th following month under report in form according to appendix No. 2 to this Provision.

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