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TAX.html
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<!DOCTYPE html>
<html class="no-js">
<!-- Mirrored from demo.osthemes.biz/wolverine/homepage-corporate-2.html by HTTrack Website Copier/3.x [XR&CO'2014], Sat, 20 Jan 2018 07:09:39 GMT -->
<head>
<meta charset="UTF-8">
<meta http-equiv="X-UA-Compatible" content="IE=edge">
<title>INVEST | IN | UZB</title>
<meta name="description" content="Wolverine - Responsive Multipurpose HTML5 Template">
<meta name="viewport" content="width=device-width, initial-scale=1">
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<div class="main-nav-wrapper nav-wrapper-1-landingpage">
<nav>
<div class="main-nav main-nav-1 landing-page">
<div class="container">
<div class="nav-logo"><a href="index.html" style="color:white;">INVEST IN UZB</a></div>
<div class="nav-logo logo-2"><a href="index.html"><img src="assets/images/logo.png" alt="Wolverine" class="logo-2"></a></div>
<ul class="nav-main-menu">
<li><a href="index.html">HOME</a>
</li>
<li><a href="#">FREE ECONOMIC ZONES</a>
<ul>
<li><a href="ANG-FIEZ.html">ANGREN <small>FREE INDUSTRIAL ECONOMIC ZONES</small></a></li>
<li><a href="NAV-FIEZ.html">NAVOI <small>FREE INDUSTRIAL ECONOMIC ZONES</small></a></li>
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<li><a href="OTHERS.html">INVESTMENT SEEKING PROJECTS</a></li>
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<li><a href="LAW-SUPPORT.html">CONSULTANTS</a></li>
</ul>
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<li><a href="KDB-BANK.html">KDB BANK</a></li>
<li><a href="OFB-BANK.html">OFB BANK</a></li>
<li><a href="KAPITAL-BANK.html">KAPITAL BANK</a></li>
</ul>
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<li><a href="#">ADDITIONAL HELP</a>
<ul>
<li><a href="HOTELS.html">HOTELS and ACCOMODATION</a></li>
</ul>
</li>
</ul>
<ul class="nav-main-menu small-screen">
<li><a href="index.html">HOME</a>
</li>
<li><a href="#">FREE ECONOMIC ZONES</a>
<ul>
<li><a href="ANG-FIEZ.html">ANGREN <small>FREE INDUSTRIAL ECONOMIC ZONES</small></a></li>
<li><a href="NAV-FIEZ.html">NAVOI <small>FREE INDUSTRIAL ECONOMIC ZONES</small></a></li>
<li><a href="JIZ-FIEZ.html">JIZZAKH <small>FREE INDUSTRIAL ECONOMIC ZONES</small></a></li>
</ul>
</li>
<li><a href="#">PERSPECTIVE ENTERPRISES</a>
<ul>
<li><a href="STARTUP.html"><i class="icon-outline-vector-icons-pack-99"></i> IT START UPS</a></li>
<li><a href="OTHERS.html">INVESTMENT SEEKING PROJECTS</a></li>
</ul>
</li>
<li ><a href="#">LAW SUPPORT</a>
<ul>
<li><a href="TAX.html">TAXATION</a></li>
<li><a href="LAW-SUPPORT.html">CONSULTANTS</a></li>
</ul>
</li>
<li><a href="#">BANKS</a>
<ul>
<li><a href="KDB-BANK.html">KDB BANK</a></li>
<li><a href="OFB-BANK.html">OFB BANK</a></li>
<li><a href="KAPITAL-BANK.html">KAPITAL BANK</a></li>
</ul>
</li>
<li><a href="#">ADDITIONAL HELP</a>
<ul>
<li><a href="HOTELS.html">HOTELS and ACCOMODATION</a></li>
</ul>
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</div>
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</nav>
</div>
<main>
<div style="margin-top:40px"></div>
<section class="section-block-p">
<div class="container">
<div class="row">
<div class="col-md-4 col-sm-6 col-xs-12">
<h1>THE INFORMATION IS PRESENTED BY</h1>
</div>
<div class="col-md-4 col-sm-6 col-xs-12">
</div>
<div class="col-md-4 col-xs-12">
Deloitte & Touche Audit organization<br>
LLC<br>
Mustakillik Avenue 75, Tashkent,
100000<br>
Republic of Uzbekistan<br>
Tel: +998 (71) 120 44 45/46<br>
Fax: +998 (71) 120 44 47<br>
</div>
</div>
</div>
</section>
<section class="section-block-p">
<div class="container">
<h2>UZBEKISTAN TAX POLICY</h2>
<div class="row">
<div class="col-md-6 col-sm-6 col-xs-12">
Review of 2018 key changes to
tax law
In a Decree dated 29 June 2018, the
president has approved a National
Tax Policy Improvement whose goal
is to reduce the tax burden on the
economy; and eliminate imbalances
in the tax burden between small and
large businesses. The document
simplifies tax reporting; abolishes a
number of inefficient tax and
customs breaks and introduces a
procedure for permanent benefits in
the Tax and Customs codes until 1
November 2018. A new draft version
of the Tax Code will be introduced by
1 December 2018.
From 1 January 2019, the tax
policy will:
- reduce personal income tax with
the introduction of a single flat-rate
of 12% (with the abolition of the
progressive income tax scale) and
the allocation of 0.1% to individual
pension savings accounts. At the
same time, the current income tax
exemption procedure for certain
individuals of four times the
minimum salary will remain
unchanged.
- abolish social security
contributions to the non-budgetary
Pension Fund withheld from personal
income at 8%.
- change the procedure for
calculating the Single Social
Payment. The Decree stipulates a
Single Social Payment of 25%, which
will apply to state-financed
organisations and government
enterprises; legal entities with a
state share of 50% or more; legal
entities in which 50% or more of the
shares belong to a legal entity with a
state share of 50% or more; and
their structural departments. For all
other legal entities, the Single Social
Payment will be reduced from 15 to
12%.
</div>
<div class="col-md-6 col-sm-6 col-xs-12">
- cancel all mandatory payments
to specialised state funds from
corporate turnover.
- reduce corporate income tax
from 14 to 12%. For commercial
banks the rate will be reduced from
22 to 20%. For mobile
communication companies, the tax
rate will increase from 14 to 20%.
Excess profit tax will be cancelled.
- reduce income tax on dividends
and interest payable from 10 to
5%.
- recognise legal entities with
annual turnover of less than UZS
1 billion as small businesses. If
taxpayers pass the established
threshold, they will be recognised as
major taxpayers and switch to the
generally established taxation
system. According to the Decree, the
annual revenue threshold of 1 billion
UZS will be revised at least once
every 3 years.
- reduce turnover tax for small
businesses from 5% to 4% with the
possibility to pay VAT on a voluntary
basis.
- apply property tax, land tax and
tax for the use of water
resources to all business entities,
including small businesses, with a
turnover (revenue) of up to 1 billion
UZS.
- reduce of property tax from 5%
to 2%. Property tax will be higher for
legal entities, inefficiently using
buildings, constructions and
constructions in progress, including
privatised assets (previous procedure
preserved). The Decree prescribes a
series of measures to introduce a
property valuation mechanism for
legal entities, taking into account
international mass valuation
experience.
</div>
</div>
</div>
</section>
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<div class="row" style="color:white !important">
<div class="col-lg-4 col-md-4 col-sm-6 col-xs-12">
<h3 style="color:white">USEFULL LINKS</h3><br>
UZBEKISTAN TAX COMMITY<a href="http://my.soliq.uz">my.soliq.uz</a><br>
UZBEKISTAN'S BIGGEST DATABASE OF LAW DOCS<a href="http://lex.uz">lex.uz</a><br>
GOVERMENTS OFFICIAL WEB site<a href="https://www.gov.uz/uz">https://www.gov.uz/uz</a><br>
</div>
<div class="col-lg-4 col-md-4 col-sm-6 col-xs-12">
<h3 style="color:white">DEVELOPERS</h3><br>
LEADER: SADULLAEV YUNUSBEK<br>
BACKEND DEVELOPER: BAKHTIYOROV DILSHOD<br>
BACKEND DEVELOPER: SADULLAEV BEKHZOD<br>
FRONTEND DEVELOPER: ABDUGANIEV ABDUMALIK
</div>
<div class="col-lg-4 col-md-4 col-sm-6 col-xs-12">
<h3 style="color:white">CONTACTS:</h3><br>
d.bakhtiyorov@student.inha.uz
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