PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of June 19, 2020 No. UP-6011

About cancellation of separate tax and customs privileges

According to the Tax code of the Republic of Uzbekistan and the 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":

1. Determine that:

the privileges provided by acts of the tax legislation on taxes do not extend to the social tax if in them release from this tax is directly not specified;

privileges on the value added tax on acquired works (services) from legal nonresident persons of the Republic of Uzbekistan, do not extend to works (services) provided by the legal nonresident persons performing activities in the Republic of Uzbekistan through permanent organizations.

2. Make changes and additions to some acts of the President of the Republic of Uzbekistan and the Government of the Republic of Uzbekistan according to appendix No. 1.

3. Recognize invalid some acts of the President of the Republic of Uzbekistan according to appendix No. 2.

4. Determine that:

this Decree becomes effective since October 1, 2020;

Items 1, of 6, of the 7 and 10 appendix No. 2 to this Decree become effective since January 1, 2021;

the item 4 of appendix No. 1 to this Decree becomes effective since January 1, 2022.

5. To impose control of execution of this Decree on the Prime Minister of the Republic of Uzbekistan A. N. Aripov.

Appendix №1

to the Presidential decree of the Republic of Uzbekistan of June 19, 2020 No. UP-6011

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