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RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of February 27, 2017 No. 105

About approval of the Regulations on payment procedure of taxes on separate divisions of the legal entity

(as amended on 22-05-2018)

In pursuance of the resolution of the President of the Republic of Uzbekistan of December 27, 2016 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2017" the Cabinet of Ministers decides No. PP-2699:

1. Approve Regulations on payment procedure of taxes on separate divisions of the legal entity (further - the Provision) according to appendix.

2. To the State Tax Committee together with the Ministry of Finance of the Republic of Uzbekistan in week time to approve the list of the legal entities having separate divisions to which action of this provision will extend.

3. Assign to the Chairman of the board of Ministers of the Republic of Karakalpakstan, hokim of areas and Tashkent carrying out, together with territorial financial bodies and bodies of the State Tax Service, on system basis of inventory count regarding identification of the legal entities having the separate divisions corresponding to the established criteria for tax payment in the location of separate division.

Following the results of inventory count annually till June 1 to introduce in the State Tax Committee and the Ministry of Finance of the Republic of Uzbekistan offers on expansion or reducing circle of legal entities to whom the approved Provision will extend.

4. To impose control of execution of this resolution on the deputy prime minister of the Republic of Uzbekistan R. S. Azimov.

Prime Minister of the Republic of Uzbekistan

Abdullah Aripov

Appendix

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of February 27, 2017 No. 105

Regulations on payment procedure of taxes on separate divisions of the legal entity

Chapter 1. General provisions

1. 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 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" determines procedure for calculation and tax payment by separate divisions of the legal entity.

Action of this provision does not extend to separate divisions of legal entities who according to the Tax code of the Republic of Uzbekistan are independent taxpayers.

2. Action of this provision extends to separate divisions of legal entities on which the final stages of engineering procedure of production with finished product output are performed. At the same time any products sold by the legal entity are considered finished goods.

Under separate division of the legal entity for the purpose of application of this provision territorially separate division in which location stationary workplaces, with accomplishment of part of functions of the legal entity are equipped is recognized. The workplace is considered stationary if it is created for the term of more than one month.

The list of the legal entities having separate divisions to which this Provision extends annually affirms the State Tax Committee and the Ministry of Finance of the Republic of Uzbekistan no later than one month prior to the beginning of the following tax period. The legal entities included in this list in five-day time are notified by bodies of the State Tax Service for the place of tax accounting.

3. The tax liabilities of the legal entity on its separate division, are performed by the legal entity, with transfer of the share of taxes falling on this separate division in the place of its stay.

4. In the location of separate division of the legal entity the following taxes are listed:

income tax of legal entities;

income tax;

value added tax;

excise tax;

tax for use of natural resources;

single tax payment.

5. Irrespective of action of this provision, tax are paid for use of water resources, the property tax and the land tax in the location of the taxation object according to the procedure, the stipulated in Clause 81 Tax code of the Republic of Uzbekistan.

6. The cession of property, performance of works, rendering services in the legal entity, including between its separate divisions, is not considered as realization. At the same time for separate divisions of the legal entity which according to the Tax code of the Republic of Uzbekistan are independent taxpayers such transfer is recognized turnover on sales of goods (works, services) for the purposes of calculation of the value added tax.

Chapter 2. Features of calculation and tax payment by the legal entity having separate divisions

§ 1. Income tax of legal entities, single tax payment

7. The tax discharge on profit of legal entities taking into account payment of the current payments, and also single tax payment, is made by the legal entity in the place of tax accounting and for the location of each its separate division, proceeding from the share of taxes falling on this separate division. The share of taxes falling on separate division of the legal entity is determined as the average arithmetic size of specific weight of expenses on compensation and specific weight of original (recovery) cost of fixed assets of this separate division, respectively, in expenses on compensation and in the original (recovery) cost of fixed assets in general on the legal entity, and is estimated on the following formula:

рис 1 к пост №105

OP - separate division of the legal entity;

PHOT op - the expenses on compensation falling on separate division of the legal entity;

PHOT obshch - expenses on compensation in general on the legal entity;

OS op - the original (recovery) cost of fixed assets falling on separate division of the legal entity;

OS obshch - the original (recovery) cost of fixed assets in general on the legal entity.

Proceeding from the share of taxes falling on separate division of the legal entity the amount of taxes which is subject to payment in the budget for the location of this separate division of the legal entity, estimated on formula is determined:

Tax amount of OP = the Tax amount (all) x the Share of tax OP (in %) / 100, where:

The tax amount (everything) is the tax amount which is subject to payment in the budget in general for the legal entity.

The tax amount which is subject to payment in the budget for the place of tax accounting of the legal entity is determined proceeding from the tax amount which is subject to payment in the budget by the legal entity in general less the amounts of the taxes which are subject to payment in budgets for the location of separate divisions of this legal entity.

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