RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN, STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN, STATE CUSTOMS COMMITTEE OF THE REPUBLIC OF UZBEKISTAN  

of July 20, 2010 No. 54, on July 20, 2010 No. 2010-28, 20 of July, 2010 No. 01-02/8-13

About approval of the Regulations on procedure for application of privileges by specialized engineering company "Kishlok Kurilish Investment" and contract organizations regarding the amounts of works performed by them within construction of individual housing on a turnkey basis under the agreements signed with Kishlok Kurilish Investment engineering company

According to article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 1997, N 9, the Art. 232), articles 6 and 7 of the Law of the Republic of Uzbekistan "About the State Customs Service" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 1997, N 9, the Art. 230), the resolution of the President of the Republic of Uzbekistan of August 3, 2009 N PP-1167 "About additional measures for expansion of scales of construction of housing in the rural zone" (Collection of the legislation of the Republic of Uzbekistan, 2009, N 32-33, Art. 358) and the resolution of the President of the Republic of Uzbekistan of January 29, 2009 N PP-1051 "About additional measures for stimulation of expansion of contract works for reconstruction and repair of housing stock on a turnkey basis (Collection of the legislation of the Republic of Uzbekistan, 2009, N 5, the Art. 38) the State Tax Committee, The Ministry of Finance and the State Customs Committee of the Republic of Uzbekistan decide:

1. Approve Regulations on procedure for application of privileges by specialized engineering company "Kishlok Kurilish Investment" and contract organizations regarding the amounts of works performed by them within construction of individual housing on a turnkey basis under the agreements signed with Kishlok Kurilish Investment engineering company according to appendix.

2. This resolution becomes effective after ten days from the date of its state registration in the Ministry of Justice of the Republic of Uzbekistan.

Appendix

to the resolution of the State Tax Committee, Ministry of Finance and State Customs Committee of the Republic of Uzbekistan of July 20, 2010 No. No. 2010-28, 54, 01-02/8-13

Regulations on procedure for application of privileges by specialized engineering company "Kishlok Kurilish Investment" and contract organizations regarding the amounts of works performed by them within construction of individual housing on a turnkey basis under the agreements signed with Kishlok Kurilish Investment engineering company

This Provision according to the resolution of the President of the Republic of Uzbekistan of August 3, 2009 N PP-1167 "About additional measures for expansion of scales of construction of housing in the rural zone" (Collection of the legislation of the Republic of Uzbekistan, 2009, N 32-33, Art. 358) and the resolution of the President of the Republic of Uzbekistan of January 29, 2009 N PP-1051 "About additional measures for stimulation of expansion of contract works for reconstruction and repair of housing stock on a turnkey basis (The collection of the legislation of the Republic of Uzbekistan, 2009, N 5, of the Art. 38) determines procedure for application of privileges by specialized engineering company "Kishlok Kurilish Investment" and contract organizations regarding the amounts of works performed by them within construction of individual housing on a turnkey basis under the agreements signed with Kishlok Kurilish Investment engineering company.

I. Procedure for application of privileges by specialized engineering company "Kishlok Kurilish Investment"

1. According to the resolution of the President of the Republic of Uzbekistan of August 3, 2009 N PP-1167 "About additional measures for expansion of scales of construction of housing in the rural zone" the specialized engineering company "Kishlok Kurilish Investment" for the period till January 1, 2014 is exempted from payment of all types of tax and obligatory contributions to Republican road fund and off-budget fund of school education.

2. According to Regulations on procedure for registration and reflection in financial accounting of the privileges provided to legal entities on taxes, customs and obligatory payments in the budget (рег. N 1463 of April 2, 2005) (Collection of the legislation of the Republic of Uzbekistan, 2005, N 14, 105), by provision of the tax and customs privileges which are not providing target use of the released means, taxes, customs and obligatory payments in the budget are not charged by the Art. and do not join in the selling (purchased) cost of products (goods, works, services) and other property.

The procedure for reflection of the tax and customs privileges which are not providing target use of the released means in financial accounting is regulated by the above-named Provision.

II. Procedure for application of privileges by contract organizations regarding the amounts of works performed by them within construction of individual housing on a turnkey basis under the agreements signed with Kishlok Kurilish Investment engineering company

3. According to the resolution of the President of the Republic of Uzbekistan of January 29, 2009 N PP-1051 "About additional measures for stimulation of expansion of contract works for reconstruction and repair of housing stock on a turnkey basis (Collection of the legislation of the Republic of Uzbekistan, 2009, N 5, 38) contract organizations regarding the amounts of works performed by them within construction of individual housing on a turnkey basis under the contracts signed with Kishlok Kurilish Investment engineering company for the period till January 1, 2014 are exempted by the Art. from payment:

all types of tax and obligatory contributions to the state trust funds, except the off-budget Pension fund;

customs payments (except for charges for customs clearance) for the construction equipment and means of small-scale mechanization delivered on the territory of the Republic of Uzbekistan according to the lists approved by the Cabinet of Ministers.

4. The tax benefits specified in Item 3 this provision are applied by contract organizations only regarding the amounts of works performed by them within construction of individual housing on a turnkey basis under the agreements signed with Kishlok Kurilish Investment engineering company.

5. The customs privileges specified in Item 3 this provision are applied by contract organizations only regarding the construction equipment and means of small-scale mechanization delivered on the territory of the Republic of Uzbekistan according to the lists approved by the Cabinet of Ministers of the Republic of Uzbekistan. Customs privileges are provided based on the Reference, confirmatory that the contract organization performs construction of individual housing under the agreements signed with the Kishlok Kurilish Investment engineering company issued by specialized engineering company "Kishlok Kurilish Investment" in form according to appendix to this Provision. The reference is submitted in case of customs clearance of goods in the release mode for free circulation.

6. The procedure for reflection of the tax and customs privileges which are not providing target use of the released means in financial accounting is regulated by Regulations on procedure for registration and reflection in financial accounting of the privileges provided to legal entities on taxes, customs and obligatory payments in the budget (рег. N 1463 of April 2, 2005) (Collection of the legislation of the Republic of Uzbekistan, 2005, N 14, the Art. 105).

III. Final provisions

7. Control of correctness of application of tax and customs privileges is performed by bodies of the State Tax Service and the State Customs Service.

8. This Provision is approved with specialized engineering company "Kishlok Kurilish Investment".

Appendix

to Regulations on procedure for application of privileges by specialized engineering company "Kishlok Kurilish Investment" and contract organizations regarding the amounts of works performed by them within construction of individual housing on a turnkey basis under the agreements signed with Kishlok Kurilish Investment engineering company

 

     Представляется в ________________________________________________
                          (территориальный таможенный орган по месту
                                 таможенного оформления)

                               Справка

     Выдана __________________________________________________________

     Полное наименование юридического лица ___________________________
______________________________________________________________________
     Юридический адрес________________________________________________
______________________________________________________________________
     ИНН _____________________________________________________________

     Подтверждает, что данная подрядная организация осуществляет часть
объемов работ в рамках строительства индивидуального жилья на условиях
"под  ключ"  по  договору  N_____от "__"_______20__г.,  заключенному с
инжиниринговой компанией "Кишлок курилиш инвест".

     Руководитель
     _______________/_________________/
     М.П.

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