of December 24, 2024 No. ZRU-1013
About modification and amendments in the Tax code of the Republic of Uzbekistan
Accepted by Legislative house on October 15, 2024
Approved by the Senate on December 19, 2024
In recent years in the country the package of measures, the transport services directed to radical enhancement of education system and training, improvement of quality rendered to the population and also decrease in tax burden for taxpayers is implemented.
At the same time there is need of prolongation of action of the existing preferences, and also extensions of the list of types of activity to which temporary tax benefits can be applied.
This Law to the Tax code of the Republic of Uzbekistan makes the changes providing prolongation of action of the tax rates established for the state-financed organizations gaining income from additional sources till January 1, 2027 and also limiting increase in the size of comprehensive income from 5 billion to 10 billion sum in the presence of which taxpayers pay monthly advance payments after complete quarter.
This Law makes the changes determining that the budget subsidies provided based on the decision of the President of the Republic of Uzbekistan or the Cabinet of Ministers of the Republic of Uzbekistan are not included comprehensive income.
Besides, temporary tax benefits on the income tax are provided concerning the expenses connected with construction of buildings of the non-state organizations of general secondary education at the expense of own means. Also temporary exemption of the value added tax of import to the territory of the Republic of Uzbekistan of prosthetic products and their component parts, spare parts according to the list approved by the resolution of the President of the Republic of Uzbekistan, and turnover of the operators of cars (containers) which are residents of the Republic of Uzbekistan, participating in transportation process on rail transport by rendering services in provision of cars (containers) under lease is provided.
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