of January 17, 2022 No. PP-90
About additional measures for implementation of effective mechanisms of support of the capital market
For the purpose of further market development of the capital, expansion of practice of privatization of packets of the state shares by means of the capital market, stimulation of investment of the population into securities and creations of healthy competitive environment in the financial market:
1. Determine that from April 1, 2022 to December 31, 2028:
the income added in the form of share dividends of physical persons - residents and nonresidents of the Republic of Uzbekistan is exempted from tax on the income;
on the income added in the form of share dividends of legal entities - nonresidents of the Republic of Uzbekistan, the 5 percent rate of the income tax by analogy with legal entities - residents of the Republic of Uzbekistan is applied;
income in type of the added percent on bonds of economic societies of physical persons and legal entities - residents and nonresidents of the Republic of Uzbekistan is exempted from income tax and the income tax of legal entities.
2. Establish procedure according to which:
in case of adoption by general shareholder meeting of the decision on exception of shares of society of exchange quoted leaf of stock exchange shareholders - owners of voting shares of this society are granted redemption right to claim by society of the stocks owned by them;
in case of transactions with securities at the organized off-exchange biddings securities by the seller (except for the issuer) pay collection to the National agency of perspective projects of the Republic of Uzbekistan in the amount of percent 0,3 from the amount of transaction instead of the income tax and tax on the income
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