of April 27, 2007 No. PP-630
About enhancement of procedure for voluntary liquidation and the termination of activities of subjects of entrepreneurship
According to the Law of the Republic of Uzbekistan "About guarantees of freedom of business activity" and for the purpose of enhancement of procedure for voluntary liquidation and the termination of activities of subjects of entrepreneurship:
1. Enter the simplified procedure for voluntary liquidation (the activities termination) of subjects of entrepreneurship since July 1, 2007.
Approve Regulations on procedure for voluntary liquidation and termination of activities of subjects of entrepreneurship according to appendix.
2. Determine that:
from the date of the notification of registering body on the made decision on voluntary liquidation of the subject of entrepreneurship - the legal entity its financial and economic activities stop and charge of the land tax, single land tax, property tax, tax for use of water resources, and also penalty fee on all types of tax and other obligatory payments stops;
the funds of founders (participants) allocated to voluntarily liquidated subject of entrepreneurship - to the legal entity on execution of its obligations, are not subject to the taxation.
In case of failure to complete of voluntary liquidation in the terms established by the legislation and also the termination of the procedure of voluntary liquidation and renewal of activities of the subject of entrepreneurship - the legal entity the tax benefits established by this resolution are not applied.
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The document ceased to be valid since January 1, 2020 according to Appendix to the Presidential decree of the Republic of Uzbekistan of June 7, 2019 No. UP-5739