of July 28, 2008 No. MM/04-01-32-14/708 of July 28, 2008 No. 15/1-8702
About the taxation of the income of employees of project implementation teams
The Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan inform that according to the Protocol of the Republican commission on reducing overdue receivables and payables and strengthening of discipline of payments in the budget of May 16, 2008 N 20 the payment procedure of income tax established for employees of project implementation team (the tax discharge on submission of the declaration on gross annual income, established earlier by the Protocol of Government commission on enhancement of the mechanism of calculations and strengthening of payments in the budget of July 19, 2000 N 35) is cancelled.
The taxation of employees of project implementation team shall be performed according to the Tax code of the Republic of Uzbekistan according to which on the income of physical persons at source of payment the legal entities performing payments to the physical persons working according to employment contracts or under agreements of civil nature shall make tax withholding. Responsibility for deduction and transfer of income tax brings source of payment of the income to the budget.
According to the above-named Protocol write-off of the added amounts of penalties and penalty fee for not retained tax on the income of physical persons at source of payment of the income is also provided.
Considering the above, in case of implementation in the current year of the taxation according to earlier operating procedure, project implementation teams shall perform recalculation with the budget for income tax according to the Tax code of the Republic of Uzbekistan.
To bodies of the State Tax Service to bring this explanation to the attention of taxpayers.
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Deputy Minister of Finance |
M. Mirzayev |
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