RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of June 14, 2023 No. PP-192

About measures for further stimulation of forming of the active entrepreneurial circle, non-admission of excessive expenses of the population in case of execution of the tax liabilities, and also to creation of additional workplaces

For the purpose of further stimulation of forming of the active entrepreneurial circle, non-admission of excessive expenses of the population in case of execution of the tax liabilities, and also creations of additional workplaces taking into account the proposals made during the open dialogues which are carried out with subjects of entrepreneurship and the population:

1. Agree with the offer of the Ministry of Economics and finance and Chamber of Commerce and Industry on write-off:

the amounts of penalty fee added on debt unpaid in time on the property tax of physical persons and the land tax from physical persons (except for objects of non-residential real estate) - as of June 1, 2023;

the debt of the individual entrepreneurs who are not performing financial and economic activities within the last 6 months, formed on income tax in the fixed sizes and to the social tax and also the amounts of penalty fee and penalties added on it - as of June 1, 2023;

the amounts of the penalties applied to business entities for overdue receivables on the foreign trade transactions - as of June 1, 2023.

Determine that the term of emergence of overdue receivables on the foreign trade transactions is estimated since June 1, 2023 again.

2. To provide to the Tax Committee and Bureau of forced execution in two weeks the termination of the judicial and executive productions connected with collection of tax debt, the amounts of penalty fee and penalties according to Item 1 of this resolution.

3. To Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and the city of Tashkent to take measures for creation of conditions for use by subjects of entrepreneurship of the opportunities given by Item 1 of this resolution, and also establishing their follow-up activity.

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