RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of February 23, 2023 No. PP-70

About additional measures for further development of nadomnichestvo

For the purpose of employment and increase in the income of the population by implementation of favorable tax regime for home-workers, expansion of measures of financial support for establishing their activities, and also encouragement of broad involvement by subjects of entrepreneurship of home-workers in the activities:

1. Permit employers to involve self-employed persons in activities for production of goods, performance of works and rendering services as home-workers.

Determine that the privileges and preferences established for nadomnichesky activities also extend to the self-employed persons involved as home-workers along with the privileges and preferences provided for self-employed persons.

2. Add the List of types of activity (works, services) in which self-employed persons, according to appendix No. 1 can be engaged.

3. Determine that from March 1, 2023 to January 1, 2026 for subjects of entrepreneurship which in accordance with the established procedure involved for more than three-months term over thirty home-workers and whose income from the sales of products (the rendered services) made by nadomnichestvo exceeded 60 percent of their comprehensive income:

the tax base of the income tax and the receipts tax is calculated with decrease by 50 percent, but in the amount of, not exceeding 1, 5-fold wages amount paid to home-workers by the subject of entrepreneurship;

lease payments for operation of objects of state-owned property are established in the amount of 50 percent according to appendix No. 2;

implementation by budget customers of advance payment in the amount of 50 percent is provided in the agreements signed within public procurements.

At the same time the privileges determined by this Item are applied for attraction over thirty home-workers.

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