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PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of May 18, 2020 No. UP-5996

About the next measures for support of the population and subjects of entrepreneurship in the period of koronavirusny pandemic

(as amended on 19-03-2021)

For the purpose of stimulation of economic growth and investment activity, recovery of rates of production, employment increase, increase in the income of the population and support of subjects of entrepreneurship in the period of koronavirusny pandemic:

1. Exempt for the period from June 1 to September 1, 2020 from the tax discharge on property and the land tax:

small business entities;

the markets and malls, movie theaters, catering establishments, the companies of public transport, sports institutions, and also the legal entities performing activities for transportation of passengers, rendering household services, provision of the room in lease including for holding banquets;

Determine that in 2020 the payment due date of the land tax for lands of agricultural purpose is postponed it is postponed since September 1 for December 1, 2020, and the privileges provided by this Item do not extend to them.

2. Provide additional state support to small business entities in the form of write-off of the amounts:

the property tax and the land tax which are subject to payment for April and May, 2020 on which interest-free delay (payment by installments) according to presidential decrees of the Republic of Uzbekistan of March 19, 2020 is granted to No. UP-5969 and of April 3, 2020 No. UP-5978;

penalty fee and penalties on the land tax and the property tax, as of May 15, 2020, formed since January 1, 2020.

3. Take into consideration that subjects of entrepreneurship are granted the right to delay on the tax discharge on value added in case of commodity import (works, services) for up to 120 days.

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