от 30.12.2019 г. №

Group No.

Sub-group No.

Name of fixed assets

Annual maximum depreciation rate,

in percent

I

Buildings, structures and facilities

1

Buildings, structures

3

2

Oil and gas wells

5

3

Oilstorages and gas-holders

4

Navigable canals, water canals

5

Bridges

6

Dams, weirs

7

River and sea berthing structures

8

Railway lines of enterprises

9

Bank enhancing, bank protection structures

10

Reservoirs, cisterns, tanks and other containers

11

In-holding and inter-holding irrigation network

12

Closed collector and drainage network

13

Runways, walkways, aircraft parking areas

14

Parks and zoos

15

Sports and recreation facilities

16

Warmhouses and greenhouses

17

Other structures

II

Transmission devices

1

Power transmission and communication devices and lines

8

2

Internal gas-pipelines and pipelines

3

Water supply, sewerage and heating networks

4

Trunk pipelines

5

Other

III

Power machines and equipment

1

Heating and technical equipment

8

2

Turbine equipment and gas turbine units

3

Electric motors and diesel generators

4

Complex installations

5

Other power machines and equipment (except for mobile transport)

IV

Working machines and equipment by type of activity (except for mobile transport)

1

Machinery and equipment for all sectors of the economy

15

2

Agricultural tractors, machinery and equipment

3

Digital electronic equipment for switching and data transmission, equipment for transmission digital systems, digital measuring equipment for communication

4

Equipment for satellite, cellular communications, radiotelephone, paging and trunking communications

5

Analog equipment for switching transmission systems

6

Specialized equipment for film studios, equipment for medical and microbiological industry

7

Compressor machines and equipment

8

Pumps

9

Lifting and carrying, loading and unloading machines and equipment, machines and equipment for excavation, quarrying and road construction

10

Machines and equipment for piling works, crushing and grinding, sorting, beneficiation equipment

11

Tanks of all kinds for technological processes

12

Oilfield and drilling equipment

13

Other machinery and equipment

V

Mobile transport

1

Railway rolling stock

4

2

Sea, river vessels, fishing industry vessels

3

Air transport

4

Rolling stock of road transport, industrial transport

20

5

Light cars

6

Industrial tractors

7

Public transport

8

Specialized shift wagons

9

Other transport means

VI

Computer, peripheral devices, data processing equipment

1

Computers

20

2

Peripherals and data processing equipment

3

Copy machines and Duplicators

4

Other computers, peripheral devices, data processing equipment

VII

Fixed assets not included in other groups

15

4) parents and widows (widowers) of military personnel and employees of the internal affairs bodies who perished as a result of wounds, concussion or injury received during the defense of the former USSR, the constitutional order of the Republic of Uzbekistan or while performing other duties of military service or service in the internal affairs bodies, or due to illness connected with being at the front. The privilege shall be granted on the basis of a pension certificate, which bears the stamp "Widow (widower, mother, father) of a deceased warrior" or "Widow (widower, mother, father) of a perished employee of the internal affairs bodies", or there is a corresponding entry certified by the signature of the head and the seal of organization which issued the pension certificate. In case these persons are not retired, the benefit shall be granted to them on the basis of a certificate of the death of a serviceman or an employee of the internal affairs bodies issued by the relevant bodies of the Ministry of Defense, the State Security Committee or the Ministry of Internal Affairs of the former USSR, as well as the Ministry of Defense, the State Security Service of the Republic of Uzbekistan or the Ministry of Internal Affairs of the Republic of Uzbekistan, the Ministry of Emergency Situations of the Republic of Uzbekistan, the National Guard of the Republic of Uzbekistan, the State Security Service of the President of the Republic of Uzbekistan, the State Customs Committee of the Republic of Uzbekistan and other agencies which provide for military service. Widows (widowers) of military personnel or employees of internal affairs bodies who perished during the defense of the former USSR, the constitutional order of the Republic of Uzbekistan, or while performing other duties of military service or service in the internal affairs bodies, or due to an illness connected with being at the front, shall be eligible for this benefit only if they did not remarry;

Name of the object of taxation

Tax rates,

in percent

1.For the extraction of main and associated commercial minerals

Energy sources:

Natural gas

30

Natural gas utilized, in terms of sales volume

9

Gas from underground gasification

2,6

Gas condensate

20

Oil

20

Coal stone

4

Brown coal

4

Oil shale

4

Non-ferrous, rare and radioactive metals:

Refined copper

10

Molybdenum industrial product

10

Rhenium

10

Lead in concentrate

8

Metallic zinc

10

Tungsten concentrate

10.4

Uranium

10

Selenium

10

Tellurium

10

Indium

10

Bismuth

10

Precious metals:

Gold

10

Silver

10

Palladium

10

Platinum

10

Osmium

10

Gemstone raw materials:

Precious, semi-precious and ornamental stones in raw materials

24

Turquoise, listvenite, rhodonite, serpentine, marble onyx, cacholong, jasper, chalcedony, agate, hematite

24

Ferrous metals:

Iron

5

Titanium-magnetite ores

4

Manganese ores

4

Mining and chemical raw materials:

Rock (table) salt

3.5, but not less than 1000 sum / cubic meter

Potash salt

3.5

Sulphate salt

3.5

Phosphorites (granular)

5

Carbonate raw materials (limestone, dolomite)

3.5

Limestone (for soda, cleaning industrial effluents using Biox technology)

3.5

Mineral pigments (clayey, iron oxide, carbonate)

5.5

Iodine

4.8

Agro-ore raw materials (glauconite, bentonite and palygorskite clays, granular and nodular phosphorites, used in their natural form)

3.5

Mining raw materials:

Fluorspar

21.2

Natural graphite

8

Primary kaolin (concentrate) , in sales volume

7.9

Kaolin secondary, in sales volume

7.9

feldspar raw material (pegmatite, feldspar, petrosilex, leucocratic granite, quartz-feldspar)

6,5

quartz sand (glass)

3

Sandstone (glass)

5

Bentonite clays (drilling muds)

4.8

Talc and talc stone

4

Talcomagnesite

4

Wollastonite

4

Asbestos

4

Basalt for the production of mineral fibers

4

Barite concentrateclays

4

Refractory clays

4

Dolomite limestones (glass, for metallurgy, refractory), flux limestone

5, but not less than 11500 sum / m3

Quartz and quartzite (for the production of glass, technical silicon, silicomanganese, dinas)

6.5

Molding raw materials (sands, clays)

4

Vermiculite

4

Raw materials for mineral wool ( dolomite, loess-like rocks)

5

Shell limestone for feeding animals and poultry

5

Serpentinite (refractory raw materials)

5

Construction materials:

Cement raw materials, with the exception of limestone for cement production (marls, clays, shales, loess-like rocks, loams, clayey shells, kaolins, volcanic rocks, pelitic tuffites, basalts, diabases, basaltic andesites, gleys, iron-containing additives, magnetite hematite rocks, quartz sand, etc.)

10

Limestone for cement production

45000 sum / ton *

Limestone for lime production

5

Blocks of natural facing stone (limestone, limestone-shellstone, travertine-like limestone, marble, granite, granodiorite, granosyenite, nepheline syenite, gabbro, granosyenite porphyry, ignimbrites of quartz porphyry, liparitodacites, volcanic tuff, volcanogenic rocks, sandstone)

5, but not less than 20,000 sum / cubic meter

Marble chips

5, but not less than 17000 sum / cubic meter

Expanded clay raw materials (bentonite and argillite clays)

5

Brick and tile raw materials (loess, loams, loess-like rocks, clays and sands as a weaker)

5, but not less than 7000 sum / cubic meter

Gypsum, gypsum and anhydride, ganch

5, but not less than 9500 sum / cubic meter

Sawing stones, rubble stone and crushed stone

5, but not less than 7000 sum / cubic meter

Raw materials for shore protection works (limestone, porphyrites, granites)

5, but not less than 10000 sum / cubic meter

Building sand

5, but not less than 8500 sum / cubic meter

Sand and gravel

5, but not less than 7500 sum / cubic meter

Sandstone

5

Limestone-shell rock

5, but not less than 12,500 sum / cubic meter

Construction crushed stone (carbonate rocks)

5, but not less than 10000 sum / cubic meter

Construction crushed stone (granites, porphyrites and shale rocks)

5, but not less than 10000 sum / cubic meter

Porcelain raw materials (porcelain stone, white-burning clay shale)

5

Raw materials for the construction of plots (sand and gravel materials, clay rocks, sand, bentonite clays, limestones)

5

Other common minerals (marls, argelites, amvrites, etc.)

5

2. Commercial minerals extracted from technogenic mineral formations

30% of the tax rate for the extraction of the main commercial mineral

No.

Taxpayers

Tax rates,
in percent

1.

Taxpayers of all sectors of the economy, except for those provided for in paragraphs 2 14

4

2.

Legal entities which provide customs clearance services (customs brokers)

5

3.

Pawnshops

25

4.

Legal entities which receive income from the organization of mass entertainment events by attracting legal entities and physical persons (including non-residents) licensed to engage in concert and entertainment activities

5

5.

Brokerage offices (except for those specified in paragraph 6), and taxpayers which provide intermediary services under a commission, delegation contracts and other agreements for the provision of intermediary services, including individual entrepreneurs who provide intermediary services to operators and (or) telecommunications providers

25

6.

Insurance agents, as well as legal entities which carry out brokerage activities on insurance, securities markets, and commodity exchanges

13

7.

Legal entities, the main activity of which is the rent of assets (except for leasing companies)

8

8.

Catering enterprises

depending on the location:

in cities with a population of one hundred thousand and more

8

in other settlements

6

in remote and mountainous areas

4

of them

specialized catering enterprises which serve secondary schools, boarding schools, secondary specialized, vocational and higher educational institutions

75% of the established tax rate depending on the location

9.

Taxpayers in the retail trade

9.1.

depending on the location:

in cities with a population of one hundred thousand or more

4

in other settlements

2

in remote and mountainous areas

1

9.2.

irrespective of location:

on turnover from the sale of alcoholic beverages, tobacco products, gasoline, diesel fuel, liquefied and compressed gas

4

10.

Retails enterprises which are engaged in wholesale, as well as wholesale and retail trade (with the exception of those specified in paragraph 11)

4

11.

Wholesale and retail pharmacy organizations situated in:

cities with a population of one hundred thousand and more

3

other settlements

2

in remote and mountainous areas

1

12.

Procurement organizations and individual entrepreneurs who purchase, sort, store and pack agricultural products

4% of the turnover or 25% of gross income

13.

Taxpayers who are included in the National Register of Electronic Commerce Entities

2

14.

Taxpayers, the only participants of which are public associations of persons with disabilities, the Nuroniy Foundation and the Association “Chernobyl people of Uzbekistan”, where disabled persons, veterans of war and labor front of 1941 1945 account for no less than 50 percent, and the share of the labor payment fund of disabled persons, veterans of war and labor front of 1941 1945 is no less than 50 percent of the total labor payment fund of association

0