On August 19, 2000 No. 326
About measures for streamlining of salary payment at the companies with foreign investments
The Cabinet of Ministers notes that as a result of performed by the special commission of established procedure of salary payment at the companies with foreign investments massive faults and omissions in questions of forming of the salary fund, completeness of recognition of funds for compensation, charges and the tax discharges on the income of physical persons, and also the facts of concealment of part of production volumes of goods (works, services) without reflection in financial accounting are revealed that leads to understating of the income and evasion from the taxation,
For the purpose of suppression of attempts of artificial understating of the sizes of the salary fund and evasion from the taxation by salary payment through illegal channels, ensuring completeness of accounting of production volumes of goods (works, services), and also at the companies with foreign investments the Cabinet of Ministers decides streamlinings of wages system:
1. Take into consideration that for gross violation of the salary payment procedure established by the current legislation, concealment of actually executed production volumes of goods (works, services), artificial understating of the salary fund, non-compliance with rules of trade materials on the companies with foreign investments, according to appendix, are transferred to the Ministry of Justice of the Republic of Uzbekistan for decision making on their liquidation in the procedure established by the legislation.
2. Prohibit salary payment to employees of the companies in natural form excise goods.
Determine that payment of the salary by business entities excise goods is considered as tax avoidance and heads of these business entities are made responsible according to the legislation.
3. To the State Tax Committee of the Republic of Uzbekistan:
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The document ceased to be valid since February 22, 2021 according to Item 1 of the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of February 22, 2021 No. 87