of July 20, 2018 No. 561
About approval of the Regulations on procedure of payments of cadastral cost of the uninhabited real estate units belonging to physical persons on the property right for the purposes of the taxation
According to the Tax code of the Republic of Uzbekistan, and also for the purpose of calculation of cadastral cost of the uninhabited real estate units belonging to physical persons on the property right for the purposes of the taxation the Cabinet of Ministers decides:
1. Approve Regulations on procedure of payments of cadastral cost of the uninhabited real estate units belonging to physical persons on the property right for the purposes of the taxation according to appendix No. 1.
2. To the state committee of the Republic of Uzbekistan on land resources, geodesy, cartography and the state inventory (further - Goskomzemgeodezkadastr) together with Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and the city of Tashkent till October 1, 2018 to make recalculation of cadastral cost of the uninhabited real estate units belonging to physical persons according to this resolution.
3. Determine that:
before submission by Goskomzemgeodezkadastr to bodies of the State Tax Service of information on the cadastral cost of the uninhabited real estate units belonging to physical persons, calculation of the property tax of physical persons in 2018 is calculated by multiplication on 1, time of the amount of the property tax of physical persons accrued in 2017 according to Item 11 of the resolution of the President of the Republic of Uzbekistan of December 29, 2017 No. PP-3454 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2018";
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