It is registered
Ministry of Justice
Republic of Uzbekistan
On June 18, 2015 No. 1807-4
of June 8, 2015 No. No. 51, 2015-18
About modification of the Regulations on return to taxpayers of the amount of exceeding on the value added tax formed as a result of application of zero rate
According to the Tax code of the Republic of Uzbekistan and the Resolution of the President of the Republic of Uzbekistan of December 4, 2014 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2015" the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan decide No. PP-2270:
1. Make changes to the Regulations on return to taxpayers of the amount of exceeding on the value added tax formed as a result of application of zero rate, approved by the resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of April 30, 2008 No. No. 44, 2008-23 (рег. No. 1807 of May 16, 2008) (Collection of the legislation of the Republic of Uzbekistan, 2008, Art. No. 20-21, 180), according to appendix.
2. This resolution becomes effective from the date of its official publication.
|
Minister of Finance |
R. Azimov |
|
Chairman of the State Tax Committee |
B. Parpiyev |
Appendix
to the Resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of June 8, 2015 No. No. 51, 2015-18
1. In Item 7:
in the subitem "g":
from paragraph one of the word" taking into account that at least 80 percent of products made from these semifinished products will go for export" to exclude;
word in paragraph three to "export company" to replace with the word to "buyer";
the fourth to exclude the paragraph;
in the subitem "d":
word in paragraph one", to sanitary cleaning and gas supply" shall be replaced with words "and sanitary cleaning";
the fourth to exclude the paragraph;
the fifth to consider the paragraph the paragraph the fourth.
2. In the name of appendix 3 words", to sanitary cleaning and gas supply" shall be replaced with words "and sanitary cleaning".
3. Declare appendix 5 invalid.
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The document ceased to be valid since April 11, 2016 according to Item 2 of the Resolution of the Ministry of Finance of the Republic of Uzbekistan, the State Tax Committee of the Republic of Uzbekistan of March 3, 2016 No. No. 10, 2016-06 "About approval of the Regulations on procedure for return on the bank account of the taxpayer of the amount of exceeding on the value added tax formed as a result of application of zero rate"