RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of November 22, 2021 No. 707

About measures for registration in bodies of the State Tax Service of the workers hired by individual entrepreneurs and to streamlining of accounting of the taxable incomes and deductible expenses

For the purpose of ensuring execution of the Presidential decree of the Republic of Uzbekistan of March 23, 2021 No. UP-6191 "About Additional Measures for Further Creating Favorable Conditions for the Population and Subjects of Entrepreneurship when Using of the State Services, to Reducing Bureaucratic Barriers in This Direction", and also determinations of procedure for accounting of the taxable incomes and deductible expenses by individual entrepreneurs, the DECIDES: Cabinet of Ministers

1. Determine that:

individual entrepreneurs are granted the right of hiring of workers in quantity to five people on the types of activity established by the legislation;

the workers hired by the individual entrepreneur are subject to registration in the state tax authorities in electronic procedure through personal account or mobile application;

the service record is not kept by the individual entrepreneur;

the physical persons who entered employment relationships with the individual entrepreneur are not considered as the individual entrepreneur and have no right to sign legal documents on behalf of the individual entrepreneur;

the individual entrepreneurs performing activities by means of hiring of workers perform the activities in Item only to one address;

conducting by the individual entrepreneur accounting of the taxable incomes and deductible expenses does not extend to the individual entrepreneurs who chose the simplified procedure for calculation of tax base.

2. Approve:

Regulations on procedure for registration in bodies of the State Tax Service of the workers hired by individual entrepreneurs according to appendix No. 1, providing:

provision to individual entrepreneurs of the right of hiring of workers after opening of the bank account in accordance with the established procedure;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info