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The document ceased to be valid according to the Presidential decree of the Republic of Uzbekistan of June 17, 2009 No. UP-4116

PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

On December 26, 2000 No. UP-2793

About enhancement of scale of the taxation of the income of physical persons

According to the resolution of Oliy Majlis of the Republic of Uzbekistan of December 14, 2000 N 157-II "About the government budget of the Republic of Uzbekistan for 2001" and for the purpose of further strengthening of motivation of work, simplification and unification of system of the taxation of the income of physical persons:

1. Lower since January 1, 2001 minimum rate of income tax from 15 to 12 percent and maximum rate - from 40 to 36 percent.

2. Determine that since January 1, 2001 the income tax is levied from comprehensive income at the rates, according to appendix.

3. To the Cabinet of Ministers of the Republic of Uzbekistan in a month: make offers on the corresponding amendments and changes in the Tax Code of the Republic of Uzbekistan; bring decisions of the Government of the Republic of Uzbekistan into accord with this Decree.

4. To impose control of execution of this Decree on the Prime Minister of the Republic of Uzbekistan Sultanov U. T.

 

President of the Republic of Uzbekistan

I. Karimov

Appendix

to the Presidential decree of the Republic of Uzbekistan of December 26, 2000 No. UP-2793

Rates of income tax

+----------------------------------------------------------------------+
¦Размер совокупного дохода             ¦ Сумма налога                  ¦
¦(без вычета одной минимальной         ¦                               ¦
¦заработной платы)                     ¦                               ¦
+--------------------------------------+-------------------------------¦
¦до четырехкратного размера            ¦                               ¦
¦минимальной заработной платы          ¦12 процентов от суммы дохода   ¦
+---------------------------
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