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

of January 23, 2011 No. No. 113, 2010-51

About approval of Rules of determination of goods (works, services) of own production for the purpose of application of privileges and preferences when exporting for freely-convertible currency

According to the Tax code of the Republic of Uzbekistan (Collection of the legislation of the Republic of Uzbekistan, 2007, No. 52 (II)), the Law of the Republic of Uzbekistan "About foreign investments" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 1998, No. 5-6, the Art. 91), presidential decrees of the Republic of Uzbekistan of August 26, 1997 No. UP-1831 "About Additional Measures for Stimulation of Export of Products Made by the Companies with Foreign Investments", of October 10, 1997 No. UP-1871 "About Additional Measures for Commodity Export Stimulation (Works, Services)", of June 5, 2000 No. UP-2613 "About Additional Measures for Stimulation of Producers of Export Products" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 2000, Art. No. 5-6, 174), the resolution of the President of the Republic of Uzbekistan of December 22, 2009 No. PP-1245 "About the forecast of the main macroeconomic indicators and parameters of the government budget of the Republic of Uzbekistan for 2010" (Collection of the legislation of the Republic of Uzbekistan, 2009, No. 52, the Art. 560), the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of June 29, 2000 No. 245 "About measures for further development and strengthening of the curb foreign exchange market" (the joint venture of the Republic of Uzbekistan, 2000, No. 6, of the Art. 33), the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan decide:

1. Approve Rules of determination of goods (works, services) of own production for the purpose of application of privileges and preferences when exporting for freely-convertible currency, 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 Ministry of Finance, State Tax Committee of the Republic of Uzbekistan of January 23, 2011 No. No. 113, 2010-51

Rules of determination of goods (works, services) of own production for the purpose of application of privileges and preferences when exporting for freely-convertible currency

These rules according to article 32 of the Tax Code of the Republic of Uzbekistan (Collection of the legislation of the Republic of Uzbekistan, 2007, No. 52 (II)), article 12 of the Law of the Republic of Uzbekistan "About foreign investments" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 1998, No. 5-6, the Art. 91), presidential decrees of the Republic of Uzbekistan of August 26, 1997 No. UP-1831 "About Additional Measures for Stimulation of Export of Products Made by the Companies with Foreign Investments", of October 10, 1997 No. UP-1871 "About Additional Measures for Commodity Export Stimulation (Works, Services)", of June 5, 2000 No. UP-2613 "About Additional Measures for Stimulation of Producers of Export Products" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 2000, Art. No. 5-6, 174), the resolution of the President of the Republic of Uzbekistan of December 22, 2009 No. PP-1245 "About the forecast of the main macroeconomic indicators and parameters of the government budget of the Republic of Uzbekistan for 2010" (Collection of the legislation of the Republic of Uzbekistan, 2009, No. 52, the Art. 560), the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of June 29, 2000 No. 245 "About measures for further development and strengthening of the curb foreign exchange market" (the joint ventures of the Republic of Uzbekistan, 2000, No. 6, of the Art. 33) determine procedure for determination of goods (works, services) of own production for application of privileges and preferences, stipulated by the legislation in case of commodity export (works, services) of own production for freely-convertible currency.

I. General provisions

1. In these rules the following basic concepts are applied:

commodity export - commodity exportation from customs area of the Republic of Uzbekistan without obligation about their return import if other is not stipulated by the legislation;

export of works (services) - performance of works, rendering services by legal entity or physical person of the Republic of Uzbekistan to legal entity or physical person of foreign state irrespective of the place of their accomplishment (rendering).

2. The documents confirming commodity export are:

the contract (the copy of the contract certified in accordance with the established procedure);

the cargo customs declaration with mark of the customs authority performing release of goods in export regime;

the shipping documents with mark of the customs authority located at the check point from customs area of the Republic of Uzbekistan confirming sending goods to the country of destination.

3. The fact of export of works and services is confirmed by the invoice or the act of the performed works which are drawn up in accordance with the established procedure.

4. In case of sales of goods for export through the broker (confided) on commission agreement (order) for confirmation of export by the consignor (principal) the following documents are submitted:

commission agreement or contract of the order (copy of the agreement) of the taxpayer with the broker or attorney;

the contract (the copy of the contract certified in accordance with the established procedure) of person performing delivery of goods to export at the request of the taxpayer (according to the commission agreement or the agreement of the order), with the foreign person on delivery of goods out of limits of customs area of the Republic of Uzbekistan;

the copy of the cargo customs declaration with mark of the customs authority performing release of goods in export regime.

5. The self-produced goods if other is not provided by paragraphs the second - the fourth this Item, are understood as the products (including semifinished product) made or processed by the company with use of own or attracted production capacities taking into account engineering procedure of production.

In cases when products are made from the raw materials which are self-produced goods of the company and transferred by this company to conversion, the self-produced goods should be considered:

for the owner of raw materials - products received after raw materials conversion, and in case of fee on conversion by part of the processed products - less that part of products which remains at the disposal of processing enterprise as payment for conversion;

for processing enterprise - products remaining at its order as payment for conversion.

Work as self-produced (service) is understood as work (service) performed (rendered) by the company by own forces.

For tourism organizations the self-produced service is understood as the complex (or its part) tourist services including transport servicing, services in accommodation, food, excursion servicing, the organization of cultural, sports programs and other services within the tour.

6. Do not treat engineering procedure of production:

transactions on ensuring safety of goods in storage time or transportations;

transactions on preparation of goods for sale and transportation (crushing of batch, forming of sendings, sorting, repacking, packing).

II. Confirmation of the fact of reference of goods (works, services) to self-produced products

7. Confirmation of the fact of reference of goods (works, services) to self-produced products is the mark of the company in the Single electronic information system of the foreign trade transactions with use of the digital signature.

8. Ceased to be valid according to the Resolution registered by the Ministry of Justice of the Republic of Uzbekistan of 07.04.2016 No. 2195-2

III. Final provisions

9. Responsibility for reliability of the entered data in the Single electronic information system of the foreign trade transactions is born by the company.

10. The documents specified in Items 2, of 3 and 4 these rules are represented to bodies of the State Tax Service for their requirement during conducting in accordance with the established procedure check.

11. These rules are approved with the Ministry of Foreign Economic Relations, Investments and Trades of the Republic of Uzbekistan.

Appendix

Voided according to the Resolution registered by the Ministry of Justice of the Republic of Uzbekistan of 07.04.2016 No. 2195-2

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