of November 5, 2024 No. ZRU-992
About modification and amendments in Tax and Customs codes of the Republic of Uzbekistan
Accepted by Legislative house on August 20, 2024
Approved by the Senate on October 23, 2024
Now implementation of modern information and communication technologies makes effective impact on enhancement of all fields of activity.
In recent years within the extensive process realized in the country on digitalization along with social and economic spheres system works on support of widespread introduction of modern information and communication technologies in operational search activities are also carried out.
In particular, tax and customs privileges when importing to the territory of the republic of technical means of systems of investigation and search operations are provided to operators of telecommunication.
At the same time as a result of the available shortcomings in case of practical application of these tax and customs privileges, today when importing of technical means of systems of investigation and search operations by some departments possibilities of complete use of these privileges are limited.
This Law to the Tax code of the Republic of Uzbekistan makes the additions providing release from the taxation of import to the territory of the republic of technical means of system of the investigation and search operations acquired by specially authorized state body and also amendment according to which these technical means are not the taxation object the excise tax.
Besides the addition providing the tariff privileges in the form of exemption of customs duty of the above-stated technical means is made to the Customs code of the Republic of Uzbekistan. Also military loads of other departments in which the military service is provided are exempted from payment of customs duty for customs clearance.
This Law will serve further enhancement of procedure for use of the established tax and customs privileges when importing to the territory of the republic of technical means of systems of investigation and search operations and to increase in efficiency of investigation and search operations.
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