PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of September 9, 2022 No. UP-218

About write-off of the tax debt which resulted from use of the efficient tax mechanism

For the purpose of ensuring realization of the priority tasks determined within open dialogue of the President of the Republic of Uzbekistan with entrepreneurs spent on August 22 the current year, and also decrease in the tax load of subjects of entrepreneurship:

1. Take into consideration that according to the Presidential decree of the Republic of Uzbekistan of June 28, 2022 No. UP-162 "About Measures for Creating Favorable Conditions for Business during Reforming of Tax Administration" since July 1, 2022 is cancelled procedure for application of the raised rates of the property tax and the land tax, suspension of action of tax benefits and preferences (the efficient tax mechanism) concerning the empty buildings, not used floor spaces, uninhabited constructions, objects of construction in progress (not used objects), and also the parcels of land occupied with these objects.

2. Determine that on the property tax and the land tax which resulted from the efficient tax mechanism used at the raised rates concerning owners of not used objects:

the available tax debt is written off;

the judicial and performing cases connected with collection of tax debt stop.

3. To the State Tax Committee and Ministry of Finance:

in a month to provide return in accordance with the established procedure to owners of the corresponding object of the tax amounts collected as a result of use of the efficient tax mechanism during the period since July 1, 2022 before entry into force of this Decree on account of the forthcoming payments;

in two-month time to make in the Cabinet of Ministers offers on the changes and amendments in acts of the legislation following from this Decree.

4. Assign to the Minister of Finance T. A. Ishmetov and the chairman of the State Tax Committee Sh. D. Kudbiyev the personal responsibility for the effective organization of execution of this Decree.

To impose control of execution of this Decree on the deputy prime minister D. A. Kuchkarov.

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