of July 26, 2022 No. ZRU-785
About entering of amendments and changes into some legal acts of the Republic of Uzbekistan in connection with enhancement of the tax and customs legislation
Accepted by Legislative house on July 7, 2022
Approved by the Senate on July 8, 2022
Within the Strategy of actions in five priority directions of development of the country in 2017 - 2021 large-scale reforms in all spheres of life of the state and society, in particular in tax and customs system are undertaken.
Having determined full support of the population and subjects of entrepreneurship, reducing poverty as priorities of state policy, there is need of review of tax and customs privileges.
At the same time decrease in rates of the excise tax on mobile services and tax on the income for physical nonresident persons, release of parents from the taxation of payments to three million sum a month in the non-state preschool educational organizations and schools for training of children, and also establishment of single procedure in provision of privileges in customs duties only based on the laws promote the accelerated development of national economy.
At the same time for the purpose of development of service industry, the capital market, the tanning industry and medicine, and also ensuring employment of women temporary tax benefits are provided to subjects of entrepreneurship.
This Law serves increase in the income of the population by enhancement of tax and customs system and improvement of business environment.
Article 1. Part third of article 6 of the Law of the Republic of Uzbekistan of December 30, 2019 No. ZRU-599 "About modification and amendments in the Tax code of the Republic of Uzbekistan" (Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2019, appendix 1 to No. 12; 2021, 1, the Art. 6) to add No. with the offer of the following content:
"At the same time these tax benefits are not applied to goods (services) acquired at the expense of means (loans, the credits) of the international financial institutions and the foreign government financial organizations refinanced or refinanced through commercial banks of the Republic of Uzbekistan".
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