PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of June 27, 2019 No. UP-5755

About measures for further streamlining of provision of tax and customs privileges

In the country the large-scale work on forming of effective system of the taxation and customs and tariff regulation directed to stimulation of competitive production, support of entrepreneurship and healthy competitive environment, encouragement and expansion of the export potential of the country, and also ensuring domestic market with high-quality consumer goods is carried out.

At the same time the existing disproportions in the operating procedure for calculation and tax discharge on value added providing significant amount of privileges and preferences to subjects of entrepreneurship in separate industries of economy do not allow to create full-fledged chain on the value added tax for providing equal conditions for all business entities and to raise economy competitiveness.

For the purpose of further improvement in the country of the investment climate, ensuring realization of the principles of fair competition and streamlining of practice of provision of privileges on taxes and customs payments:

1. Establish since August 1, 2019 procedure according to which:

the agricultural producers who are payers of the single land tax have the right to pass to the tax discharge on value added on voluntary basis;

the individual entrepreneurs rendering intermediary services to operators and (or) providers of telecommunications which revenue from rendering of services exceeded 100 million sum in calendar year, but no more than one billion sum, pass to payment of single tax payment at the rate 25 percent from the amount of remuneration.

2. Determine that since October 1, 2019:

a) the legal entities enabling the realization to final consumers of gasoline, diesel fuel and gas through gas stations are recognized taxpayers on value added irrespective of the size of proceeds from sales of these goods;

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