PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of July 15, 2020 No. UP-6027

About measures for further increase in efficiency of use of land resources and objects of state-owned property

For the purpose of rational use of the parcels of land, especially lands of improving and recreational purpose, increase in efficiency of use of objects of state-owned property in tourist areas of the republic:

1. Determine that since November 1, 2020 the privileges provided by the Tax code of the Republic of Uzbekistan are cancelled:

a) on the land tax concerning the parcels of land, busy:

places of improvement and rest, in particular rest houses;

places of mass rest of the population and tourism if they are allocated for business activity;

sanatorium objects if they are located in tourist zones;

b) on the property tax concerning the real estate objects used for rendering sanatorium services if they are located in tourist zones.

Authorize the Jokargi Kenes of the Republic of Karakalpakstan and Kengasha of People's Deputies of areas to apply reduced rates of the property tax and the land tax to the lands occupied with separate sanatorium objects in tourist zones or to exempt from payment of these taxes.

To the Cabinet of Ministers in ten-day time to introduce in Legislative house of Oliy Majlis of the Republic of Uzbekistan the bill on modification and the amendments in the Tax code of the Republic of Uzbekistan following from this Item.

2. To the state committee on tourism development together with the State Tax Committee and the State committee on land resources, geodesy, cartography and the state inventory in two-month time to make in the Cabinet of Ministers of the Republic of Uzbekistan offers on the mechanism of application of the raised tax rates concerning not used improving and recreational areas.

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