LAW OF THE REPUBLIC OF UZBEKISTAN

of December 30, 2022 No. ZRU-812

About modification and amendments in some legal acts of the Republic of Uzbekistan in connection with acceptance of the main directions of tax and budget policy for 2023

Accepted by Legislative house on December 27, 2022

Approved by the Senate on December 28, 2022

For the purpose of the accelerated social and economic development of the country, support of entrepreneurship and creation for this purpose of equal competitive conditions measures for decrease in the tax load and further enhancement of the tax legislation are taken.

In this Law the main directions of tax policy for 2023 providing reduction of a tax rate on the value added tax, provision of privileges on the income tax and the social tax for separate category of taxpayers, unification of the tax rates on the receipts tax, indexation of the tax rates established in the absolute amount proceeding from the expectational inflation level and also the measures of tax administration directed to completeness of taxation, which are subject to payment in the budget are determined.

Besides, the procedure for application of the raised rates of the property tax and the land tax concerning not used objects, and also the parcels of land occupied with these objects is cancelled.

This Law will serve creation of the necessary legal conditions for implementation of measures of tax policy provided by preparation of the Government budget for 2023 and the next years.

Article 1. Item 9 parts two of Article 297 of the Customs code of the Republic of Uzbekistan approved by the Law of the Republic of Uzbekistan of January 20, 2016 No. ZRU-400 (Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2016, appendix to No. 1; 2017, No. 9, Art. 510; 2018, No. 4, Art. 224, No. 7, Art. 433, No. 10, Art. 670; 2019, No. 1, Art. 5, No. 2, Art. 47, No. 5, Art. 267, No. 9, Art. 589, No. 10, Art. 671, No. 12, Art. 880; 2020, No. 10, Art. 593; 2021, appendix to No. 4, No. 10, Art. 969; 2022, 2, the Art. 75, No. 7, the Art. 666) to exclude No.

Article 2. Part the sixth article 54 of the Law of the Republic of Uzbekistan of December 25, 2019 No. ZRU-598 "About investments and investing activities" (Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2019, No. 12, Art. 892; 2021, appendix to No. 4; 2022, 6, 570) to state No. to the Art. in the following edition:

"The property imported for personal needs of foreign investors, citizens of the foreign states and persons without citizenship who are constantly living outside the Republic of Uzbekistan, being in the Republic of Uzbekistan according to the employment contracts signed with foreign investors is not levied duty".

Article 3. 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. 1199; 2022, No. 2, Art. 79, No. 3, Art. of the Art. 215, 216, No. 5, Art. of the Art. 461, 464, 467, No. 6, Art. 570, No. 7, Art. of the Art. 664, 666), following changes and amendments:

1) part the fourth articles 56 after the words "in voluntary procedure" to add with words "(except for legal entities and individual entrepreneurs)";

Shall be replaced with words 2) in part five of Article 75 of the word "and tax for use of natural resources" "tax for use of natural resources and special rent severance tax";

Article 81 to add 3) with part five of the following content:

"Tax statements of the taxpayer at its choice can be created by tax authorities. At the same time the procedure for creation and submission of tax statements is determined by the Cabinet of Ministers of the Republic of Uzbekistan";

Part the sixth Article 91 to add 4) with the offer of the following content:

"In case of non-presentation by the taxpayer of the statement the amount of excessively paid or excessively collected taxes (penalty fee, penalties) is written off from front card of the taxpayer excluded from the Unified register of taxpayers of the Republic of Uzbekistan";

5) in Article 100:

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

"3-3) if person with the comprehensive income following the results of previous year which is not exceeding ten billion sum within one month from the date of emergence of tax debt sent to tax authorities the notification on the right to payment by installments on tax payment. This procedure extends to taxpayers of the value added tax and income tax (except for legal entities from shares of the state in authorized fund (authorized capital) in the amount of 50 percent and more, subsoil users and producers of excise goods)";

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

"Percent are also not charged within six months if payment by installments on tax payment is provided on the bases specified in Item 3-3 of part two of this Article and within calendar year payment by installments is used on tax debt once";

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