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RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of December 27, 2016 No. PP-2699

About the forecast of the main macroeconomic indicators and parameters of the government budget of the Republic of Uzbekistan for 2017

(as amended on 30-12-2020)

In pursuance of resolutions of Legislative house of Oliy Majlis of the Republic of Uzbekistan of October 28, 2016 No. 618-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 2017" and the Senate of the Oliy Majlis of the Republic of Uzbekistan of December 13, 2016 No. PS-122-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 2017":

1. Approve:

the forecast of the main macroeconomic indicators of development of the Republic of Uzbekistan for 2017 according to appendix No. 1 *;

key parameters of the Government budget of the Republic of Uzbekistan for 2017 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 2017 according to appendices 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 2017 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 2017 and other noninflationary sources according to the legislation.

3. Approve rates for 2017:

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. 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. 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. 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 Cabinet of Ministers 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 Cabinet of Ministers of the Republic of Uzbekistan in the amount of 8 percent;

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 since January 1, 2017 the amount of payment for use of subscriber number by the legal entities rendering of mobile service (mobile radiotelephone companies), 2 000 bags a month with distribution of means according to appendix No. 27.

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

8. Ceased to be valid according to the Resolution of the President of the Republic of Uzbekistan of 26.12.2018 No. PP-4086

13. Exempt for up to January 1, 2022 SAR airline NAC Uzbekiston havo yullari from payment of all types of tax and obligatory contributions to the state trust funds.

14. For the purpose of 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.

15. 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;

the tax liability of the legal entity on its separate divisions which are not independent taxpayers is performed by the legal entity with transfer of the taxes falling on separate divisions in the place of their arrangement.

To the Ministry of Finance together with the State Tax Committee of the Republic of Uzbekistan in two weeks to introduce to the Cabinet of Ministers of the Republic of Uzbekistan the draft of the Regulations on payment procedure of taxes on separate divisions of the legal entity, with indication of specific criteria of separate divisions to which the payment procedure of taxes in the place of implementation of their activities will extend.

16. For the purpose of strengthening of interest of regional authorities in strengthening of profitable base of local budgets due to completeness of collecting of all receivable taxes, expansion of taxable basis by creation of new production enterprises, recovery of idle, economically insolvent companies, and also increase in expense efficiency of local budgets to establish since January 1, 2017 procedure according to which:

the amount of overfulfillment of the revenue forecast of the republican budget of the Republic of Karakalpakstan, regional budgets of areas, the city budget of the city of Tashkent, budgets of areas and cities in full remains at the disposal of the relevant budgets on condition of accomplishment of the forecast of comprehensive incomes of the government budget the accruing result on the corresponding administrative and territorial unit;

the budgetary appropriations optimized by territorial financial bodies in the course of execution of expense budgets on the fourth group go for increase in reserve funds of the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent with use in accordance with the established procedure;

receipts in the budget of the Republic of Karakalpakstan and local budgets of areas from realization of the property turned into the income of the state, go completely to expenses of the relevant budgets over the approved parameters, and according to the local budget of the city of Tashkent - 50 percent also are considered on separate treasury personal accounts;

use of the means coming to the budget of the Republic of Karakalpakstan and local budgets of areas and the city of Tashkent from privatization of state-owned property is performed according to decisions of Council of Ministers of the Republic of Karakalpakstan, hokim of areas and the city of Tashkent on financing of actions for social and economic development of the territories.

To the Ministry of Finance of the Republic of Uzbekistan to develop in a month and in accordance with the established procedure to approve the Provision on realization of the specified procedure.

17. Accept the offer of the Ministry of Finance, Ministry of the higher and secondary vocational education of the Republic of Uzbekistan on transfer, since January 1, 2017, financing of maintenance costs of professional colleges from the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent in the republican budget of the Republic of Uzbekistan.

To the Ministry of Finance of the Republic of Karakalpakstan, financial managements of areas and the city of Tashkent in the procedure established by the legislation to register expense budgets and staff lists of professional colleges, having opened for them treasury personal accounts of the republican budget of the Republic of Uzbekistan and to bring on registration in the Ministry of Finance of the Republic of Uzbekistan at the scheduled time summary expense budgets and staff lists of professional colleges on the Republic of Karakalpakstan, areas and the city of Tashkent.

18. For the purpose of optimum distribution of payment commitments between district (city) and regional budgets to transfer financing of expenses from budgets of areas and the cities to the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent on:

to social benefits, having kept procedure for their appointment and payment for the place of residence of the receiver;

to content of the centers of the State sanitary and epidemiological surveillance;

to capital and running repair of intereconomic rural highways, and also streets of the cities, district centers, city settlements and rural settlements.

To finance divisions of khokimiyats of areas and cities in the procedure established by the legislation to register expense budgets and staff lists, having opened treasury personal accounts of the republican budget of the Republic of Karakalpakstan, the regional budget of areas and the city budget of the city of Tashkent for the specified expenses.

19. Approve for 2017:

amounts of the income and budget expenses 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*.

20. Approve for 2017 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.

21. To the ministry of the higher and secondary vocational education together with the Ministry of Labour, the Ministry of Finance of the Republic of Uzbekistan and other interested ministries and departments to review standard states serving, technical and educational support personnel of the highest educational institutions, in view of equipment level their modern educational laboratory equipment and technical means of training in a month, having provided optimization of their number on average to 5 percent.

22. Approve the offer of the Ministry of national education, the Ministry of cases of culture and sport, the Ministry of Finance of the Republic of Uzbekistan on increase since January 1, 2017 of week academic load:

teachers at children's schools of music and art for initial classes from 22 to 24 o'clock and for the senior classes from 18 to 20 o'clock;

heads of circles in the centers "Barkamol Avlod" from 18 to 24 o'clock with simultaneous increase in their base wage rate by 15%.

23. For the purpose of preserving concept of justice of appointment and allowance payment on pregnancy and childbirth to establish for over 12 months which are again going to work or renewing labor activity after break, the differentiated amount of purpose of allowance payment on pregnancy and childbirth depending on actually worked time from the date of employment:

up to 12 months from the date of acceptance for work - 75 percent from the average monthly salary for the time spent in maternity leave;

over 12 months from the date of acceptance for work - 100 percent from the average monthly salary for the time spent in maternity leave.

To the Ministry of Labour together with the Ministry of Finance of the Republic of Uzbekistan in two weeks to review and approve procedure for appointment and allowance payment on pregnancy and childbirth.

24. For the purpose of further enhancement of preferential provision of pensions of citizens, to the Ministry of Labour together with the Ministry of Finance of the Republic of Uzbekistan till July 1, 2017 to carry out continuous inventory count of lists No. 1, of 2 and 3 productions, the organizations, works, professions, positions and indicators granting the right to preferential pension regarding creation of lists of professions, subjects to abolition taking into account reconstruction and upgrade of production capacities, implementation of modern, safe technologies, decrease in harmful factors, development of modern remedies.

By results of inventory count till October 1, 2017 to make in the Cabinet of Ministers of the Republic of Uzbekistan the offers providing preserving lists No. 1 and 2 of the productions, organizations, works, professions, positions and indicators granting the right to preferential pension.

25. 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 2017 according to appendix No. 34.

26. Extend:

till January 1, 2018 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";

till January 1, 2020 action of privileges for the tax discharge for profit and single tax payment, stipulated in Item the 7th the resolution of the President of the Republic of Uzbekistan of April 17, 2006 No. PP-325 "About measures for acceleration of development of service industry and service in the Republic of Uzbekistan in 2006 - 2010", for microfirms and small enterprises rendering services in the list according to appendix No. 35.

27. 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 2016 in the following amounts:

income of the Government budget of the Republic of Uzbekistan in the amount of 40 810,1 billion bags, expenses - 41 400, 0 billion bags;

income of the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of 14 592,2 billion bags and expenses - in the amount of 14 492,0 billion bags;

income of Republican road fund under the Ministry of Finance of the Republic of Uzbekistan in the amount of 2 517,4 billion bags and expenses - in the amount of 2 579,9 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, 2017, in the procedure established by the legislation, final transactions on execution of the State Budget of the Republic of Uzbekistan for 2016, with reflection of the performed operations in the performance report of the Government budget of the Republic of Uzbekistan for 2016.

28. Recognize voided since January 1, 2017 some decisions of the President of the Republic of Uzbekistan and the Government of the Republic of Uzbekistan according to appendix No. 36.

Make since January 1, 2017 changes and amendments to some decisions of the President of the Republic of Uzbekistan and the Government of the Republic of Uzbekistan according to appendices No. 37.

29. 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.

30. To impose control of execution of this resolution on the Prime Minister of the Republic of Uzbekistan A. N. Aripov.

President of the Republic of Uzbekistan
Shavkat Mirziyoev

 

Appendix No. 8

to the Resolution of the President of the Republic of Uzbekistan of December 27, 2016 No. PP-2699

Profit tax rates of legal entities

Payers

Tax rates in % to taxable basis

1.

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

7,5

2.

Commercial banks

15,0

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

35,0

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) which owners they are, for freely convertible currency, except for primary goods which list is approved by the resolution of the President of the Republic of Uzbekistan of November 3, 2017 No. PP-3351, 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.

*** It is entered according to the procedure of state regulation of service prices of mobile communication of the business entities holding dominant position in the market.

Appendix No. 9

to the Resolution of the President of the Republic of Uzbekistan of December 27, 2016 No. PP-2699

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

7,5 of percent 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, 2017 (149 775 sum), and 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 7,5 of percent.

Appendix No. 10-1

to the Resolution of the President of the Republic of Uzbekistan of December 27, 2016 No. PP-2699

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

Payers

Tax rates in %
to taxable basis

1.

Legal entities 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 legal entities 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 legal entities rendering intermediary services in the commission agreement, orders and to other agreements on rendering intermediary services

33 **

6.

The legal entities performing broker activities in the security market

13 **

7.

The legal entities 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 legal entities, which have share of commodity export, works, services (irrespective of the place of performance of works and rendering services) which owners they are, for freely convertible currency, except for primary goods which list is approved by the resolution of the President of the Republic of Uzbekistan of November 3, 2017 No. PP-3351, 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 legal entities providing property in finance lease (leasing) - the amount of interest income on finance lease (leasing).

** Amount of remuneration (gross income).

*** This regulation extends to all payers of single tax payment irrespective of core activity on condition of accomplishment of the conditions provided in Item 8 of this appendix.

Appendix No. 10-2

to the Resolution of the President of the Republic of Uzbekistan of December 27, 2016 No. PP-2699

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 highest educational institutions

8

2.

Retailers, except for specified in Item 3 and 4:


2.1.

depending on the location:



the cities with population 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

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