On June 11, 2002 No. TD/04-03-04/271, 11 of June, 2002 No. 13/2-3785
About procedure for application of rate of the property tax in case of production of export products
The analysis of calculations of the property tax shows that the separate companies exporting self-produced products, referring to Item 18 of the Instruction on procedure and the payment in the budget of the property tax of legal entities approved by the resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of January 22, 2002 N 25 and N 2002-13, in case of specific weight of export products from 15 to 25 percent apply rate of the property tax in percent 0,6.
According to the resolution of the Cabinet of Ministers of December 31, 2001 N 490 (appendix 14) for the export companies at which the commodity export share (works, services) own production for freely convertible currency constitutes from 15 to 25 percent the rate of the property tax decreases by 30 percent. The same provision is reflected in Item 10 of the above-stated Instruction.
With respect thereto in case of share of export products from 15 to 25 percent the property tax is paid at the percent 1,4 rate, that is at the rate lowered by 30%.
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Deputy Minister of Finance Republic of Uzbekistan |
First deputy chairman The state tax committee of the Republic of Uzbekistan |
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