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

of March 9, 2016 No. No. 13, 2016-11

About modification and amendments in Regulations on procedure for calculation and payment of single social payment taking into account introduction of the minimum amount of single social payment

According to the Tax code of the Republic of Uzbekistan, article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service" and the resolution of the President of the Republic of Uzbekistan of December 22, 2015 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2016" the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan decide No. PP-2455:

1. Make change and addition to the Regulations on procedure for calculation and payment of single social payment taking into account introduction of the minimum amount of single social payment approved by the resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of March 22, 2010 No. No. 22, 2010-13 (рег. No. 2095 of April 13, 2010) (Collection of the legislation of the Republic of Uzbekistan, 2010, Art. No. 14-15, 120), according to appendix.

2. This resolution becomes effective from the date of its official publication.

Appendix

to the Resolution of the Ministry of Finance, State Tax Committee of the Republic of Uzbekistan of March 9, 2016 No. No. 13 and 2016-11

The change and amendment brought in Regulations on procedure for calculation and payment of single social payment taking into account introduction of the minimum amount of single social payment

1. The ninth item 4 to state the paragraph in the following edition:

"N - the standard rate of ESP on one worker in the month established in Item of 1 this provision. If the size of minimum wage changes not from 1 date, in month the average monthly size of minimum wage is applied.".

2. Add Chapter II with Items 7-1 and 7-2 of the following content:

"7-1. The payers of ESP (except for farms) who were applying ESP rate established for microfirms and small enterprises in reporting year, but not corresponding following the results of accounting year to the established criterion of number for reference to category of microfirms and small enterprises make adjustment of the estimated ESP sum at the rate determined for the legal entities who are not belonging to microfirms and small enterprises (further - generally established rate). At the same time recalculation of the additionally accrued ESP amount taking into account the established ESP minimum size is not made.

The amount of adjustment of ESP at the generally established rate is reflected in the Calculation of single social payment and insurance premiums of citizens in the off-budget Pension fund approved by the resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of March 4, 2013 No. No. 23, 2013-8 "About the approval of forms of tax statements" (рег. No. 2439 of March 22, 2013) represented following the results of accounting year.

7-2. If the payers of ESP applying generally established rate of ESP in reporting year correspond following the results of accounting year to the established criterion of number for their reference to category of microfirms and small enterprises, this category of taxpayers applies ESP rate established for microfirms and small enterprises, since next accounting year, and respectively for accounting year recalculation of the additionally accrued ESP amount taking into account the established ESP minimum size is not made.".

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