LAW OF THE REPUBLIC OF UZBEKISTAN

of May 5, 2022 No. ZRU-767

About entering of amendments and changes into the Tax code of the Republic of Uzbekistan

Accepted by Legislative house on April 28, 2022

Approved by the Senate on April 29, 2022

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, No. 12, Art. 1099; 2022, No. 2, Art. 79, No. 3, Art. of the Art. 215, 216), following amendments and changes:

1) in Article 75:

add with part eleven of the following content:

"The taxpayers having tax benefits in the form of full relief from the tax discharge on property of legal entities and the land tax from legal entities, presented to them by Article 483 of this Code and also decisions of the President of the Republic of Uzbekistan or the Cabinet of Ministers of the Republic of Uzbekistan, pay the specified taxes in the amount of one percent from the added amount of these taxes";

the eleventh to consider part part twelve;

Item 7 of Article 317 to state 2) in the following edition:

"7) expenses on implementation of the charitable help, except for the funds allocated for rendering philanthropic support, financial support to teaching and educational organizations or orphan children and children without parental support, and also the means offered to Public fund for support of children";

3) Item 8 is frequent the first Article 337 to state in the following edition:

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