The document confirming the taxpayer's registration is a certificate of state registration issued during the state registration of a legal entity of the Republic of Uzbekistan with its simultaneous registration with tax authorities and state statistics bodies.
4) the series and number of the passport or identification ID card, the date and place of its issuance;
If the taxpayer has not submitted updated tax reporting (including after the updated request) or has not provided justification for the discrepancies revealed or the justifications provided by him have been deemed insufficient, then the tax authority shall have the right to assign an audit of tax operations of the taxpayer.
The order of video recording in the actions for the implementation of tax control is determined by the State Tax Committee of the Republic of Uzbekistan.
The requested documents (information) and explanations may be submitted to the tax authority in person or through a representative, sent by registered mail, transmitted electronically via telecommunication channels, through the taxpayer's personal account, or transmitted in accordance with the procedure provided for by the rules of information interaction.
If the request cannot be fulfilled within the prescribed time, the legal entity, within the day following the day of receipt of the request, notifies in writing the officials of the tax authority conducting tax monitoring of the impossibility of its execution, indicating the reasons and deadlines during which it can submit the requested documents (information) and explanations. The head (deputy head) of the tax authority on the basis of the specified notification within two days from the date of its receipt has the right to extend the deadline for submission of documents (information) and explanations or to refuse to extend the deadline, on which a separate decision is made.
When conducting tax monitoring, the tax authority draws up a reasoned opinion on its own initiative or at the request of a legal entity.
In case of disagreement with the reasoned opinion of the tax authority, the legal entity submits its disagreements to the tax authority within one month from the date of its receipt. The tax authority that has received these disagreements is obliged to send them to the State Tax Committee of the Republic of Uzbekistan within three days from the date of receipt with all the materials available to it for initiating a mutual agreement procedure.
Violation of the requirements established by law or the procedure for displaying fiscal marks or equipping with automated measuring means of accounting or ensuring integration with information systems of tax authorities, as well as violation by manufacturers, importers and sellers of the rules of mandatory digital labeling of goods (products) by means of identification —
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 |
No. | Taxpayers | Tax rates, |
1. | Banks | 20 |
2. | Taxpayers: carrying out the production of cement (clinker); carrying out the production of polyethylene granules; the main activity of which is the provision of mobile communication services | 20 |
3. | Agricultural producers and fish farms which meet the criteria provided for in Article 57 of this Code, in terms of profit received from the sale of agricultural products produced by them | 0 |
4. | Taxpayers which operate in the social sphere | 0 |
5. | Budgetary organizations which receive income from additional sources | 0 |
6. | Profit from the sale of goods (services) for export | 0 |
7. | Profit which is received from the provision of services by markets and shopping malls | 20 |
8. | Taxpayers which are included in the National Register of E-Commerce Entities engaged in electronic trade in goods (services) | 7.5 |
9. | Taxpayers, the only participants of which are public associations of persons with disabilities, where disabled persons account for no less than 50 percent, and the share of the labor payment fund of disabled persons is no less than 50 percent of the total labor payment fund of association | 0 |
10. | Income which is derived by the National Bank of the Republic of Uzbekistan from the use of resources on individual pension accounts of citizens | 0 |
11. | Income on the form of dividends | 5 |
12. | Other taxpayers, excluding those specified in paragraphs 1 — 11 | 15 |
No. | Object of taxation | Tax rates, |
1. | Dividends and interest | 10 |
2. | Income from provision of transport services in international carriage (freight income) determined in accordance with this Code | 6 |
3. | Income received under employment contracts (agrrements) and contracts of a civil nature, other income not specified in paragraphs 1 and 2 | 20 |
No. | Taxpayers | Tax rates, in percent |
1. | Taxpayers, excluding those provided for in paragraphs 2— 4 | 12 |
2. | Budget organizations | 25 |
3. | Associations “SOS — Children’s Villages of Uzbekistan” | 7 |
4. | Taxpayers which employ disabled persons for work in specialized workshops, sites and enterprises | 4,7 |
No. | Objects of taxation | Tax rates, |
1. | Residential houses and apartments, summer cottages (with a total area of up to 200 sq. M. inclusive), other buildings, premises and structures | 0.2 |
2. | Residential houses and apartments situated in cities with a total area: | |
over 200 sq. m up to 500 sq. m. | 0.25 | |
over 500 sq. m. | 0.35 | |
3. | Residential houses and apartments, summer cottages situated in other settlements with an area over 200 sq.m | 0.25 |
4. | Objects of taxation used for entrepreneurial activity, or leased to a legal entity or individual entrepreneur, as well as non-residential immovable property objects intended for entrepreneurial activity and (or) deriving income | 2 |
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 |
Rental income is determined within the framework of activities for the extraction (extraction) of metals or hydrocarbon raw materials that have undergone primary processing (primary commercial processing, ore enrichment) and are suitable for sale.
For the purposes of this section, operating expenses are understood as all documented and reasonable costs, without which the production process for the extraction (extraction) of metals or hydrocarbons and their primary processing will be impossible or difficult.
When determining rental income, expenses incurred by third parties are also not taken into account, and budget subsidies of any kind are included in rental income.
In case of return, assignment or sale by the taxpayer of a permit (license) for the right to use subsurface areas for the extraction of minerals (metals or hydrocarbons) and (or) for the use of man-made mineral formations (hereinafter in this section — permission (license) for the right to extract (extract) metals or hydrocarbon raw materials) on a licensed site previously included in the list specified in the decision provided for in part twelve of this article, such a site is subject to exclusion from this list, and the proceeds from such sale increase its rental income.
In accordance with the procedure and under the conditions provided for in Article 4544 of this Code, when determining rental income, historical expenses are included in expenses.
Enterprises with foreign investments engaged in the extraction (extraction) of metals and hydrocarbons have the right to determine the tax base in US dollars.
If rental income is received at the end of the tax period, then the tax base is reduced by the amount of accumulated rental loss, and if the rental income is insufficient to repay the entire amount of accumulated rental loss — by the amount of rental income. At the same time, the amount of accumulated rental loss is reduced by the amount aimed at reducing rental income.
The accumulated rental loss not repaid during the period of validity of the permit (license) for the right to extract metals or hydrocarbons is not compensated to the taxpayer.
The minimum tax rate is set at 25 percent of the tax base, unless otherwise established by part two of this article.
during the period of availability of the tax base — quarterly, cumulative no later than the 20th of the month following the reporting period, and at the end of the year — no later than March 1 of the year following the reporting period.
No. | Taxpayers | Tax rates, |
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 |
A special taxation procedure may be established in certain territories of the Republic of Uzbekistan, providing for the application of special tax rates determined by Article 4802 of this Code.
4) turnover tax — 1 percent. This tax rate is applied to taxpayers in terms of revenue received from activities carried out in certain territories of the Republic of Uzbekistan.
The President of the Republic of Uzbekistan has the right, under special conditions in 2020, to adopt normative legal acts providing for:
1) in the second paragraph of the first part of this article — is provided on the basis of the taxpayer's application and the conclusions of the heads of territorial divisions of the Ministry of Economic Development and Poverty Reduction and the Ministry of Finance of the Republic of Uzbekistan, without requesting other documents;
tax for the use of water resources — no later than the deadline for the payment of advance payments on the tax established by part three of Article 448 of this Code;
In 2020, a profit tax taxpayer has the right to submit, by the twentieth day of the first month of the current reporting period, to the tax authority at the place of tax accounting, a certificate on the amount of monthly advance payments for income tax for the current reporting period, based on the estimated profit, with the cancellation of the established requirement for calculating income tax based on the results of the previous quarter.
If the facts of underestimation of the amount of advance payments for income tax are revealed, the tax authorities have the right to revise the amount of monthly advance payments.
5) construction materials and other goods necessary for the construction and operation of medical and quarantine facilities to combat coronavirus infection imported into the territory of the Republic of Uzbekistan are exempt from value added tax and excise tax;
import of vegetable oil, sunflower and flax seeds, as well as soybeans to the territory of the Republic of Uzbekistan;
on property tax of legal entities and land tax from legal entities accrued and unpaid by legal entities in 2020 due to temporary difficulties;
until January 1, 2024, newly created business entities in the field of industry located in Takhtakupyrsky, Bozatau and Shumanai districts of the Republic of Karakalpakstan. This category of taxpayers pays income tax and tax for the use of water resources at tax rates reduced by 50 percent of the established tax rate;
For the period up to March 1, 2023, individual entrepreneurs – jewelry manufacturers who are members of the Uzbekzargarsanoati Association are subject to tax benefits granted to members of the Hunarmand Association.
During the period from October 10, 2021 to April 30, 2022, turnover on the sale of meat (beef, lamb, chicken), animals (livestock and poultry) in live form and their slaughter products, potatoes and frozen fish, as well as their import into the territory of the Republic of Uzbekistan are exempt from value-added tax.
From January 1, 2022 to January 1, 2023, the social tax rate established for individual entrepreneurs operating in the regions of the republic (with the exception of the city of Tashkent) is applied in the amount of 50 percent of the base calculated value.
The list of mountainous areas and territories with saline land areas specified in parts twelve and thirteen of this article is approved by the Kengash of People's Deputies of Surkhandarya region.