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

of August 2, 2005 No. 70, on August 2, 2005 No. 2005-46, 2 of August, 2005 No. 61

About approval of regulations on procedure for provision of payment deferral of single tax payment to newly created microfirms and small enterprises

According to the Tax code of the Republic of Uzbekistan, article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service" the Ministry of Finance, the State Tax Committee and the Ministry of Economics of the Republic of Uzbekistan decide:

1. Approve the enclosed Regulations on procedure for provision of payment deferral of single tax payment to newly created microfirms and small enterprises.

2. This resolution becomes effective after ten days from the moment of its state registration in the Ministry of Justice of the Republic of Uzbekistan.

Approved by the Resolution of the Ministry of Finance, State Tax Committee and Ministry of Economics of the Republic of Uzbekistan of August 2, 2005 No. 70, No. 2005-46 and No. 61

Regulations on procedure for provision of payment deferral of single tax payment to newly created microfirms and small enterprises

This Provision according to the Tax code of the Republic of Uzbekistan (Collection of the legislation of the Republic of Uzbekistan, 2007, No. 52 (II)) determines procedure for provision of payment deferral of single tax payment to newly created microfirms and small enterprises (further - the company).

This Provision does not extend on:

trade enterprise and public catering;

legal entities, within implementation of activities for the organization of lotteries.

I. General provisions

1. The payment deferral, is provided in the form of the tax holidays and means transfer of payment due date of single tax payment for up to one year from the moment of their state registration.

To newly created the companies registered in accordance with the established procedure, except for the companies created based on earlier acting legal entities, their branches and structural divisions and also the companies created under other companies, under condition belong if they work at the equipment leased from these companies.

2. Voided according to the Resolution registered by the Ministry of Justice of the Republic of Uzbekistan of 05.04.2018 No. 1502-3

II. Procedure for provision of payment deferral

3. For receipt of delay on payment of single tax payment the taxpayer, not later than 15 days before the first payment due date of single tax payment, submits the application for receipt of delay on payment of single tax payment in the form approved by the resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of March 4, 2013 No. No. 23, 2013-8 "About approval of forms of tax statements" (reg. No. 2439 of March 22, 2013).

The statement for receipt of delay on payment of single tax payment (further - the application) is submitted to body of the State Tax Service for the place of tax accounting in written or electronic form, directed through personal office of the taxpayer, including through information system.

4. The body of the State Tax Service for the place of tax accounting considers the application for provision of payment deferral within 3 working days from the date of receipt of the statement then passes the decision on provision of payment deferral or on refusal with the corresponding mark of result of the made decision in the submitted application of the company.

5. The decision of body of the State Tax Service in the place of tax accounting can be made on refusal in cases:

submissions of the statement not in the established form;

filing of application after the term established in Item 3 this provision;

the company is not payer of single tax payment.

The refusal in provision of delay on payment of single tax payment for other reasons is not allowed.

The company bears responsibility for reliability of the data specified in the statement according to the legislation.

6. Delay in payment is granted the company for year from 1 date in which the company underwent state registration.

For example, if the company underwent state registration on January 15 or 25, then delay in payment is granted this company for the period from January 1 of the current year to January 1 of the next year.

At the request of the company delay in payment can be granted for term less than one year.

7. In case of voluntary refusal of the company of further application of payment deferral before the expiration specified in the statement, obligations on payment of single tax payment arise at the scheduled time, since month in which the declaration of abandonment is submitted.

8. Upon transition of the company during provision of payment deferral on other tax regime from the moment of transition the company loses the right to payment deferral, and it has obligations on tax payment and other obligatory payments according to the legislation.

9. In case of liquidation of the company during provision of payment deferral or repayment of delayed payment amount the delayed payment amount is paid according to the procedure, stipulated by the legislation.

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