LAW OF THE REPUBLIC OF UZBEKISTAN

of December 29, 2021 No. ZRU-741

About modification and amendments in the Tax code of the Republic of Uzbekistan

Accepted by Legislative house on December 14, 2021

Approved by the Senate on December 15, 2021

Article 1. Bring in the Tax code of the Republic of Uzbekistan approved in the new edition by the Law of the Republic of Uzbekistan of December 30, 2019 No. ZRU-599 (Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2019, appendix 1 to No. 12; 2020, No. 3, Art. 198, No. 10, Art. 593, No. 11, Art. 652, No. 12, Art. of the Art. 690, 691; 2021, No. 1, Art. 6, No. 4, Art. 294, appendix to No. 4, No. 8, Art. 800, No. 9, Art. 901, No. 10, Art. of the Art. 968, 969, 972, 973), following changes and amendments:

"State Tax Committee" shall be replaced with words 1) in Item of 1 part nine of Article 6 of the word "Cabinet of Ministers";

2) in Article 17:

add part one with Item 5-1 of the following content:

"5-1) special rent severance tax";

third to state part in the following edition:

"This Code regulates procedure for calculation and payment of collection for entrance on the territory and transit across the territory of the Republic of Uzbekistan of vehicles of foreign states and charges for sales right of alcoholic products";

In paragraph one of Item of 1 part one of Article 59 the word "organizations" to replace 3) with the word "organizations";

Article 75 to add 4) with part eleven of the following content:

"Accounting of tax benefits is performed by tax authorities with use of information systems and assignment to each type of tax benefits of special identification code";

Article 76 to add 5) with part five of the following content:

"To accounting for the purpose of the taxation requirements for compulsory use of information systems of tax authorities according to the procedure, determined by the Cabinet of Ministers of the Republic of Uzbekistan can be established";

Article 78 to add 6) with part two of the following content:

"The companies with foreign investments, being taxpayers of the special rent severance tax having the right to keep tax accounting for the purpose of the taxation in US dollars on accrual method";

Part the eighth articles 97 after words "delays or payments by installments" to add 7) with the words "or to notify on it";

To add part one of Article 98 with Item 5 of the following content:

"5) in case of reference of person provided in Item 32 parts two of article 100 of this Code to category with high risk";

9) in Article 100:

the second to add part with Item 3-2 of the following content:

"3-2) if the interested person (the subject of entrepreneurship) no later than three months from the date of state registration of the right to the parcels of land, buildings and constructions sent to tax authorities the notification with indication of registration number and date of state registration of the right to the parcels of land, buildings and constructions through personal office of the taxpayer about the right to delay on tax payment according to part one of Article of 101 of this Code";

the sixth to state part in the following edition:

"If delay or payment by installments on the tax discharge is provided on the bases specified in Items 3, 3-1, 4, 5 and 6 parts two and (or) parts four of this Article on outstanding amount percent proceeding from the rate equal to refunding rate of the Central bank of the Republic of Uzbekistan operating during delay or payment by installments are charged. On delay on the tax payment granted on the bases specified in Item 3-2 of part two of this Article, percent on outstanding amount are charged proceeding from the rate equal to fifty percent from refunding rate of the Central bank of the Republic of Uzbekistan operating during delay. At the same time delay effective period on the tax discharge from the interested person is estimated from the date of the direction of the notification in tax authority, and the delayed amount of taxes is paid within twelve months since the month following after month of the expiration of delay, equal shares together with the added percent from expiry date";

10) in Article 101:

state part one in the following edition:

"The statement for provision of delay or payment by installments on the tax discharge moves the interested person in the relevant authorized body. Subjects of entrepreneurship (except for the companies from shares of the state more than 50 percent, subsoil users and producers of excisable products) have the right to delay on tax payment, specified in Items 7 and 8 of part one of article 17 of this Code, in case of registration of the right to the parcels of land and (or) buildings and constructions with a total area over one thousand square meters for a period of six months based on the provided notification with the notification and without providing with pledge. At the same time the delayed amount of taxes is determined in the amount of the taxes estimated proceeding from cost and (or) land area, buildings and constructions which underwent state registration";

the nineteenth to add part with the offer of the following content:

"If the notification directed by the taxpayer does not correspond to the bases provided in Item 32 parts two of article 100 of this Code, the tax authority no later than three days sends the notification to the taxpayer about lack of the bases for provision of delay on tax payment";

Part third of Article 102 to add 11) with the offer of the following content:

"In case of realization or provision in lease of the parcels of land, buildings and constructions in the period of delay term on the bases provided in Item 3-2 of part two of article 100 of this Code, the amount of the granted delay is levied within one month in full";

12) in Article 105:

add with part seven of the following content:

"Excessively paid (withheld) tax amount on the income of physical persons determined on the basis of the declaration on gross annual income returns to the taxpayer - physical person on the bases of its statement provided in tax authority irrespective of the place of its tax accounting";

the seventh and eighth to consider parts respectively parts eight and the ninth;

13) in Article 132:

add with part five of the following content:

"The taxpayer at the request of tax authority shall confirm the accounting data which are available in the database of tax authorities through personal office of the taxpayer";

the fifth to consider part part six;

the sixth after the words "about taxpayers" to add part with the words "their confirmations by taxpayers";

14) in Article 138:

add with parts two - the seventh the following content:

"Prior to conducting cameral tax audit tax authorities can carry out the prechecking analysis.

The prechecking analysis - the automated analysis to provided tax statements and other information about activities of the taxpayer which is carried out by tax authorities with use of information systems without participation of the taxpayer.

The prechecking analysis is carried out without order of the head (deputy manager) of tax authority.

If during the prechecking analysis the tax authority reveals discrepancies and (or) mistakes in the provided tax statements with the data which are available for tax authority, to the taxpayer through personal office of the taxpayer the notification on entering of the corresponding corrections into tax statements goes.

The taxpayer shall from the date of receipt of the notification on introduction of the corresponding corrections submit the specified tax statements or reasons for the revealed discrepancies within ten-day term. Failure to carry out of such obligation is the basis for appointment of cameral tax audit as tax authority at the taxpayer.

The prechecking analysis is considered the taxpayer of the specified tax statements or reasons for the revealed discrepancies ended from the date of representation or purpose of cameral tax audit";

the second - the eighteenth to consider parts respectively parts eight - the twenty fourth;

in part fifteen of the word "ten-day term" shall be replaced with words "within five days";

the twenty second to state part in the following edition:

"Cameral tax audit concerning compensation of tax amounts on value added is performed according to the procedure, established by the Cabinet of Ministers of the Republic of Uzbekistan, without order of tax authority within sixty days from the date of the notification of tax authorities on compensation (return) of negative tax amount on value added in case of submission of tax statements by the taxpayer for tax period. Following the results of cameral tax audit concerning compensation of tax amounts on value added the requirement about entering of corrections into tax statements is not written out";

Shall be replaced with words 15) in part six of Article 182 of the word "approves the State Tax Committee of the Republic of Uzbekistan in coordination with the Ministry of Finance" "determines the Cabinet of Ministers";

16) in part eight of Article 195 of the word "State Tax Committee" shall be replaced with words "Cabinet of Ministers";

"Ministry of Finance" shall be replaced with words 17) in part two of Article 197 of the word "Cabinet of Ministers";

18) in part five of Article 199 of the word "State Tax Committee" shall be replaced with words "Cabinet of Ministers";

The text of Article 220 to state 19) in the following edition:

"For untimely submission of tax statements the official of the taxpayer - the legal entity or the taxpayer - the physical person is brought to the administrative responsibility";

20) in Article 223:

third to add part with the paragraph the fifteenth the following content:

"incomplete reflection in tax statements of amount of the extracted minerals";

add with part five of the following content:

"Reflection in invoices or checks of the control and cash equipment of the identification codes which are not corresponding to the nomenclature of goods purchased (services) or features and the performed types of activity

attracts imposing of penalty in the amount of one percent from the cost of the realized goods (services) specified in invoices or checks of the control and cash equipment";

Part the sixth articles 242 after words of "communication services" to add 21) with words of "financial and insurance services";

22) in Article 243 part one:

in Item 11 paragraph one to state in the following edition:

"medical services (except for cosmetology). For the purpose of this Item, in particular, treat medical services";

in Item 14:

the paragraph one to state in the following edition:

"14) sanatorium, improving services, and also services in physical culture and sport rendered by state-financed organizations. For the purpose of this Item";

state the subitem "b" in the following edition:

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