RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN
STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN
BOARDS OF CENTRAL BANK OF THE REPUBLIC OF UZBEKISTAN

of October 5, 2016 No. 78, No. 2016-34, No. 341-B

About approval of the Regulations on procedure for distribution of single social payment, and also payment of the amounts on expense recovery and implementation by the organizations of expenses on pension payment, benefits and other payments

According to the Tax code of the Republic of Uzbekistan, the Law of the Republic of Uzbekistan "About the state provision of pensions of citizens", the Presidential decree of the Republic of Uzbekistan of February 22, 2016 No. UP-4782 "About Measures for Further Enhancement of System of Social Support and the Medico-public Assistance to Vulnerable Segments of the Population" and the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of June 7, 2016 "About modification and amendments in some decisions of the Government of the Republic of Uzbekistan in connection with further enhancement of system of the state provision of pensions of citizens" the Ministry of Finance, the State Tax Committee and Board of the Central bike of the Republic of Uzbekistan decide No. 189:

1. Approve Regulations on procedure for distribution of single social payment, and also payment of the amounts on expense recovery and implementation by the organizations of expenses on pension payment, benefits and other payments, according to appendix 1.

2. Recognize invalid some departmental regulatory legal acts according to appendix 2.

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

Appendix 1

to the Resolution of the Ministry of Finance, State Tax Committee and Board of the Central bank of the Republic of Uzbekistan of October 5, 2016 No. No. 78, 2016-34 and 341-B

Regulations on procedure for distribution of single social payment, and also payment of the amounts on expense recovery and implementation by the organizations of expenses on pension payment, benefits and other payments

This Provision according to the Tax code of the Republic of Uzbekistan, the Law of the Republic of Uzbekistan "About the state provision of pensions of citizens" (further - the Law), the Presidential decree of the Republic of Uzbekistan of December 30, 2009 No. UP-4161 "About Measures for Further Enhancement of System of Provision of Pensions of Citizens", resolutions of the Cabinet of Ministers of December 25, 2003 No. 567 "About parameters of the Government budget of the Republic of Uzbekistan for 2004" and of December 23, 2014 No. 357 "About approval of the Regulations on procedure for expense recovery for pension payment according to the Law of the Republic of Uzbekistan "About the state provision of pensions of citizens" determines procedure for distribution of single social payment, payment of the amounts by expense recovery of the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan (further - the Pension fund) and implementation by the organizations of expenses on pension payment, benefits, payments of the additional days off to one of parents (the guardian, the custodian) of handicapped children up to 16 years and compensation money payments instead of privileges on payment of housing and communal services (further - pensions and benefits) in national currency of the Republic of Uzbekistan.

Chapter 1. General provisions

1. Taxpayers, the taxation object, taxable basis, privileges, procedure for calculation and payment of single social payment, and also insurance premiums of citizens are determined by the Tax code of the Republic of Uzbekistan and other regulatory legal acts.

2. Rates of single social payment and insurance premiums of citizens, and also the amount of distribution of single social payment between the Pension fund, the State fund of assistance of employment of the Republic of Uzbekistan and the Federation Council of labor unions of Uzbekistan are established by the decision of the President of the Republic of Uzbekistan.

Chapter 2. Distribution of single social payment

3. Calculation of single social payment is made by the payer independently, proceeding from the salary fund added for month under report and the established rates.

The single social payment is listed by the organizations in full of the added amount, without any deductions on payment of pensions and benefits, content of children's recreation camps and sanatoria dispensaries.

4. Money transfer is made for payment of single social payment by payers into the Single treasurer account (further - EKS) according to the procedure, established by the Instruction about cash execution of the income of budgets of the budget system (reg. No. 2771 of March 30, 2016), separately on farms, microfirms and small enterprises, and also other categories of payers.

5. The amounts of single social payment which arrived during the day on EKS and reflected in the corresponding treasurer personal accounts according to the income during this working day are deducted in the automatic way in the sizes established by the legislation in the following procedure:

in the Pension fund;

in the State fund of assistance of employment of the Republic of Uzbekistan;

in territorial associations of the trade-union organizations.

6. The means which arrived in the State fund of assistance of employment of the Republic of Uzbekistan in the form of part of assignments from single social payment are distributed according to the procedure, the determined Regulations on procedure for forming and use of means of the State fund of assistance of employment of the Republic of Uzbekistan approved by the resolution of the Cabinet of Ministers of December 31, 2018 No. 1066.

7. The means which arrived in territorial associations of the trade-union organizations in the form of part of assignments from single social payment are used in the following procedure:

70 percent from the total amount of the arrived means remain at the disposal of territorial associations of the trade-union organizations and are used according to approved budgets of territorial associations of the trade-union organizations;

30 percent from the total amount of the arrived means are transferred in the Federation Council of labor unions of Uzbekistan for further expenditure of means in accordance with the established procedure.

8. The amount which is partially levied from employees of the organizations for the received permits to treatment and rest is enlisted by the serving banks into secondary deposit accounts of territorial associations of the trade-union organizations with further distribution by the last of the arrived means according to procedure, stipulated in Item the 7th this provision.

9. Daily in electronic format with use of information and communication technologies the State Tax Committee of the Republic of Uzbekistan is provided by the Ministry of Finance of the Republic of Uzbekistan information on receipts on single social payment.

Chapter 3. Payment of the amounts on expense recovery of the Pension fund according to the Law

10. Compensation in the Pension fund of the expenses on pension payment appointed according to the Item of Article 12 and article 14 of the Law and also on the occasion of loss of the supporter and disability owing to the labor mutilation or occupational disease connected with execution by workers of labor obligations is performed according to parts two and third article 66 of the Law.

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