RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of December 21, 2022 No. 717

About approval of the Regulations on accounting treatment for the created new workplaces

(Extraction)

According to the resolution of the President of the Republic of Uzbekistan of January 27, 2022 No. PP-104 "About additional measures for development of service industry" the DECIDES: Cabinet of Ministers

1. Take into consideration that in the resolution of the President of the Republic of Uzbekistan of January 27, 2022 No. PP-104 "About additional measures for development of service industry":

availability of possibility of increase in size of the market of services in 1,5 of time and creation in addition of 1,5 of one million new workplaces in 2022 by means of implementation of new approaches in development of service industry is noted;

development of new methodology of accounting of the created new workplaces is provided.

2. Approve Regulations on accounting treatment for the created new workplaces according to appendix No. 1, providing:

accounting treatment for the new and seasonal workplaces created current reporting year according to tax statements of legal entities - subjects of entrepreneurship on income tax and the social tax;

accounting treatment for the created new workplaces based on the state services provided by the centers in the state tax authorities for electronic channels of data on new individual entrepreneurs, pupils of master handicraftsmen, self-employed citizens and Dehkan farms;

accounting treatment in the automated program of the new workplaces created by legal entities - subjects of entrepreneurship at the expense of individual entrepreneurs and their hired employees, pupils of master handicraftsmen, self-employed citizens, Dehkan farms.

3. To the State Tax Committee of the Republic of Uzbekistan to establish tax control behind the correct reflection of indicators on the new created and seasonal workplaces in tax statements of legal entities - subjects of entrepreneurship on income tax and the social tax according to acts of the legislation.

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