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RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of June 8, 2020 No. PP-4742

About measures for simplification of state regulation of business activity and self-employment

(as amended on 28-05-2025)

For the purpose of further broad involvement of the population in business activity and creation of additional terms for implementation of legal labor activity:

1. Take into consideration that according to the Tax code of the Republic of Uzbekistan the income received as a result of labor activity of self-employed persons, but which are not exceeding hundred million sum during tax period is not included comprehensive income of physical person. At the same time the income exceeding hundred million sum during tax period is assessed with tax according to the procedure, established for individual entrepreneurs.

2. Expand since July 1, 2020 the list of types of activity (works, services) in which self-employed persons, according to appendix can be engaged.

3. Implement since July 1, 2020 procedure according to which:

registration of self-employed persons is performed in notifying procedure through special mobile application or personal office of the taxpayer with issue of the matrix bar code (QR code) certifying the registration fact as self-employed with cancellation of procedure for issue of temporary labor certificates;

self-employed persons pay the social tax for 2020 in the amount of at least 50% of the amount of basic settlement size, irrespective of actually worked time as self-employed person whose amount completely goes to the off-budget Pension fund and proceeding from whom the earnings size for calculation of pension according to the procedure, established for individual entrepreneurs is determined;

the requirement according to which has no right to involve self-employed persons hired employees, and also to have the employer remains.

4. Provide to the self-employed persons rendering services (performing works), through the Internet (frilansing), the right:

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