Decree on Measures to Ensure Implementation of the Law of the Republic of Uzbekistan 'On the State Budget of the Republic of Uzbekistan for 2020'

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04.10.2024

30.01.2023

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[ OKOEZ: 1. 05.00.00.00 Legislation on Labor and Employment of the Population / 05.03.00.00 Remuneration for Labor / 05.03.01.00 General Issues; 2. 07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.01.00.00 General Rules of the Financial System; 3. 07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republican Budget / 07.05.01.00 General Rules; 4. 07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.06.00.00 Karakalpakstan Republic Budget. Local Budgets] [ TSZ: 1. Finance / Budget. Extrabudgetary Funds]

Decree of the President of the Republic of Uzbekistan

On Measures to Ensure Implementation of the Law of the Republic of Uzbekistan "On the State Budget of the Republic of Uzbekistan for 2020"

[Copy]

Starting from 2020, a new budget system is being introduced aimed at expanding the powers of the Oliy Majlis of the Republic of Uzbekistan and local councils of people's deputies in the budget sphere, further increasing the responsibility of budget fund allocators, ensuring the freedom of local state authority bodies in forming local budget revenues and using funds.

For the first time, the Law of the Republic of Uzbekistan "On the State Budget of the Republic of Uzbekistan for 2020" established that republican budget expenditures are approved by the Chambers of the Oliy Majlis of the Republic of Uzbekistan in the breakdown by ministries and departments, and local budget expenditures are approved by local councils of people's deputies.

The types of income directly related to the activities of local state authority bodies and left entirely at the disposal of local budgets have been expanded.

Starting from 2020, state expenditures implemented from all state target funds and borrowed foreign debt funds are reflected in the consolidated state budget, strengthening the level of budget coverage and transparency. Accounting for the general fiscal balance in accordance with international standards has been established.

In the new edition of the Tax Code, the liability of state tax service bodies for overcollection of taxes has been strengthened, forms of tax control tested in foreign practice using modern methods have been introduced, and procedures for calculating and paying taxes have been simplified.

In turn, the reforms being carried out require increasing the responsibility of ministries, departments, and local state authority bodies for timely financing of primary expenditures, measures for socio-economic development of programs and territories, refraining from implementing events with unclear sources, and further tightening budget discipline.

To strengthen the system of public finance and budget discipline, increase the transparency of the tax-budget system, enhance the interest of local state authority bodies in fulfilling forecast indicators of budget revenues, and ensure implementation of the Law of the Republic of Uzbekistan "On the State Budget of the Republic of Uzbekistan for 2020": [ OKOEZ: 1. 07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republican Budget / 07.05.02.00 Republican Budget Revenues]

1. The following are designated as the main directions of improving the public finance management system for 2020–2024:

• developing medium-term budget bases and introducing a new "result-oriented budget" system for annual budget formation, aiming to implement a strategic approach to tax-budget policy;

• strengthening institutional capacity and increasing the responsibility of participants in the budget process to ensure the reliability of macro-fiscal forecasts;

• expanding the powers and accountability of budget fund allocators and local state authority bodies in the budget sphere and strengthening their responsibility;

• introducing a system for assessing fiscal risks, accounting for financial assets and liabilities, and managing them effectively;

• strengthening financial discipline through unification of budget accounting standards and improvement of the internal control and audit system;

• ensuring openness, completeness, and compliance of budget data with international standards;

• strengthening parliamentary and public oversight over the budget process.

The Ministry of Finance of the Republic of Uzbekistan shall submit to the Cabinet of Ministers for approval the Strategy for Improving the Public Finance Management System for 2020–2024, taking into account the proposals of international financial institutions, within two months. [ OKOEZ: 1. 02.00.00.00 Fundamentals of State Administration / 02.03.00.00 Republican State Administration Bodies and Economic Management Bodies / 02.03.02.00 Ministries; 2. 02.00.00.00 Fundamentals of State Administration / 02.03.00.00 Republican State Administration Bodies and Economic Management Bodies / 02.03.03.00 Committees]

2. The following are designated as the main tasks of the Cabinet of Ministers, ministries and departments, the Council of Ministers of the Karakalpakstan Republic, and the Khokimiyats of regions and Tashkent city in the budget-finance sphere:

• ensuring the fulfillment of the forecast of relevant budget revenues by fully covering tax objects and the taxable base, increasing the level of tax collection, mobilizing existing reserves, and bringing new production capacities into operation;

• purposeful and rational use of budget funds and saving them, strengthening budget discipline, and enhancing the reporting system on the effectiveness of budget fund usage;

• timely financing of expenditures prioritized for funding (wages and payments equivalent to them, food, medicines, and utility services) and preventing creditor debt;

• directing funds allocated for capital investments for design, construction (reconstruction), and equipping of objects primarily to commissioning objects carried over from previous years;

• directing foreign debt funds borrowed in the name of the Republic of Uzbekistan or under the guarantee of the Republic of Uzbekistan to finance the most urgent measures for socio-economic development and ensuring effectiveness through their efficient use. [ OKOEZ:

07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.01.00.00 General Rules of the Financial System]

3. The Cabinet of Ministers of the Republic of Uzbekistan shall ensure in 2020:

• that the consolidated budget deficit does not exceed 0.5 percent of gross domestic product;

• that the revenue and expenditure balance of the Recovery and Development Fund of the Republic of Uzbekistan is executed in a balanced manner;

• that the limited volume of new contracts signed for attracting external debt in the name of the Republic of Uzbekistan (Government of the Republic of Uzbekistan) or under its guarantee does not exceed 4 billion US dollars;

• that the limited volume of utilization of external debt attracted in the name of the Republic of Uzbekistan (Republic of Uzbekistan) or under its guarantee and repaid from the funds of the State Budget of the Republic of Uzbekistan does not exceed 1.5 billion US dollars. [ OKOEZ:

02.00.00.00 Fundamentals of State Administration / 02.08.00.00 General Issues of State Administration in the Sphere of Economy, Socio-Cultural Construction / 02.08.01.00 State Programs, Concepts, etc.; 2. 07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.01.00.00 General Rules of the Financial System]

4. It is established that the process of evaluating the effectiveness of projects and programs financed from state external debt includes the following:

• the Chamber of Accounts of the Republic of Uzbekistan audits completed projects and programs, and information on audit results is sent quarterly to the Legislative Chamber of the Oliy Majlis, the Presidential Administration of the Republic of Uzbekistan, and the Presidium of the Cabinet of Ministers;

• relevant ministries and departments hold presentations for the committees of the Chambers of the Oliy Majlis of the Republic of Uzbekistan on completed projects and programs within 3 months;

• the Chamber of Accounts of the Republic of Uzbekistan, the Ministry of Investments and Foreign Trade, and the Ministry of Finance ensure the placement of information on the development, selection, monitoring, and audit results of projects and programs on mass media and websites.

5. The Chamber of Accounts of the Republic of Uzbekistan: See previous edition.

[ OKOEZ: 1. 02.00.00.00 Fundamentals of State Administration / 02.04.00.00 Local Executive Bodies (Khokimiyats) (also see 01.15.03.00) / 02.04.03.00 Structure and Staff of Local Executive Bodies]

• organizes a sector for auditing projects and programs financed from state debt within the framework of the total limited number of staff, consisting of 4 staff units; (Paragraph 2 of item 5 was edited by Decree of the President of the Republic of Uzbekistan No. PF-6098 dated October 30, 2020 — National Database of Legislation, Oct 31, 2020, No. 06/20/6098/1432)

• approves within three months a procedure including issues of evaluation and auditing of projects and programs financed from state debts and grouping them by risk. [ OKOEZ:

07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republican Budget / 07.05.02.00 Republican Budget Revenues]

6. Limited amounts of budget funds allocated to second-level budget fund allocators in 2020 are approved according to Appendix 1. See previous edition. (Item 7 lost its force based on Decree of the President of the Republic of Uzbekistan No. PQ-5102 dated May 4, 2021 — National Database of Legislation, May 5, 2021, No. 07/21/5102/0412) [ OKOEZ:

02.00.00.00 Fundamentals of State Administration / 02.03.00.00 Republican State Administration Bodies and Economic Management Bodies / 02.03.02.00 Ministries; 2. 02.00.00.00 Fundamentals of State Administration / 02.03.00.00 Republican State Administration Bodies and Economic Management Bodies / 02.03.03.00 Committees]

8. The State Tax Committee of the Republic of Uzbekistan, the State Customs Committee, and the Ministry of Finance:

• take all necessary measures regarding the fulfillment of the forecast of revenues of the State Budget of the Republic of Uzbekistan for 2020 indicated in Appendix 3 of this decree;

• approve and implement a plan of measures within two weeks aimed at explaining the content and essence of the new edition of the Tax Code to taxpayers and introducing it into practice.

9. It is accepted for information that the procedure for compensating the negative value-added tax (VAT) amount based on the application of the taxpayer comes into effect starting July 1, 2020, based on the new edition of the Tax Code.

The State Tax Committee of the Republic of Uzbekistan: [ OKOEZ: 1. 12.00.00.00 Information and Informatization / 12.01.00.00 General Rules of the Sphere of Information and Informatization]

• together with the Ministry of Information Technologies and Communications takes measures to increase the number of electronic invoice system operators and fully introduce the electronic invoice exchange system with operators by April 1, 2020;

• submits proposals to the Cabinet of Ministers by July 1, 2020, on simplifying the procedure for submitting tax reports for taxpayers who have switched to keeping electronic invoices, and on introducing measures of responsibility for refusing to keep electronic invoices and online cash register machines. [ OKOEZ:

07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.01.00.00 General Rules of the Financial System]

10. In order to prevent a sharp increase in the tax burden in 2020, it is established that the amount of property tax determined based on the cadastral value of physical persons' property shall not be increased by more than 1.3 times the tax amount calculated in 2019.

11. It is established that social tax revenues are distributed as follows starting January 1, 2020: [ OKOEZ:

07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republican Budget / 07.05.02.00 Republican Budget Revenues]

a) for budget organizations:

• to the Extrabudgetary Pension Fund — 99.2 percent;
• to the State Fund for Assistance with Employment — 0.4 percent;
• to the Council of the Federation of Trade Unions of Uzbekistan — 0.4 percent;

b) for other payers:

• to the Extrabudgetary Pension Fund — 98.4 percent;
• to the State Fund for Assistance with Employment — 0.8 percent;
• to the Council of the Federation of Trade Unions of Uzbekistan — 0.8 percent.

12. Starting January 1, 2020:

• profit tax rates for JSC Navoiy Mining and Metallurgical Combinat and JSC Almalyk Mining and Metallurgical Combinat are approved according to Appendix 4 based on profitability levels;

• the tax rate for subsoil use for JSC Navoiy Mining and Metallurgical Combinat and JSC Almalyk Mining and Metallurgical Combinat is approved at 20 percent for gold, palladium, and silver, and 15 percent for copper. [ OKOEZ:

07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.09.00.00 Tax Legislation / 07.09.05.00 Tax Exemptions and Preferences; 2. 07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.09.00.00 Tax Legislation / 07.09.06.00 Temporary Tax Exemptions]

14. It is established that tax exemptions provided by legislation for higher education institutions apply to higher education institutions that have switched to self-financing, and starting January 1, 2020, a social tax rate of 12 percent is applied.

15. It is accepted for information that legal entities having land intended for agriculture calculate land tax starting January 1, 2020, based on the normative value of agricultural lands, based on the new edition of the Tax Code.

The State Committee of the Republic of Uzbekistan for Land Resources, Geodesy, Cartography, and State Cadastre:

• delivers the normative value of agricultural lands for calculating land tax to all legal entities having land intended for agriculture together with the Scientific and Design Institute "Uzdevrolayha", the State Tax Committee, and the State Statistics Committee by April 1, 2020;

• submits proposals to the Cabinet of Ministers by July 1, 2020, together with interested ministries and departments, on introducing an improved system for determining the normative value of agricultural lands starting from 2021, based on international experience.

16. It is established that for excise tax on mobile communication services and alcohol products, including beer:

• funds allocated from the republican budget of the Republic of Uzbekistan to the republican budget of the Karakalpakstan Republic, regional budgets, and the city budget of Tashkent are transferred monthly (by the 5th day of the month following the reporting month, and by the last working day for the year-end);

• the unfulfilled part of the revenue forecast is covered by funds of the republican budget of the Republic of Uzbekistan to the republican budget of the Karakalpakstan Republic, regional budgets, and the city budget of Tashkent; the overfulfilled part of the forecast remains at the disposal of the republican budget of the Republic of Uzbekistan. [ OKOEZ:

07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republican Budget / 07.05.01.00 General Rules]

17. Heads of local state authority bodies and state tax service bodies are strictly warned against allowing the fulfillment of budget revenue forecast indicators due to overpaid and collected tax amounts.

Starting January 1, 2020, a procedure is established whereby overcollected tax amounts are returned with interest at a rate equal to the refinancing rate of the Central Bank of the Republic of Uzbekistan, in accordance with the procedure established by legislation:

• for taxes transferred to the republican budget of the Republic of Uzbekistan — from the republican budget of the Republic of Uzbekistan;
• for taxes transferred to the republican budget of the Karakalpakstan Republic, regional and Tashkent city local budgets, district, and city budgets — from the respective local budgets;
• for taxes distributed among budget system budgets — proportionally to the allocation norms of the respective budgets. [ OKOEZ:

07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.09.00.00 Tax Legislation / 07.09.01.00 General Rules]

18. A list of large taxpayers whose profit tax is fully directed to the republican budget of the Republic of Uzbekistan is approved according to Appendix 5.

The Ministry of Finance of the Republic of Uzbekistan is granted the right to determine the amount and periodicity of dividend payments (allocations from net profit) by state enterprises listed in Appendix 5 of this decree and legal entities with a state share of 50 percent or more in authorized capital, by submitting relevant issues to the governing bodies of these legal entities through the Agency for Management of State Assets of the Republic of Uzbekistan. [ OKOEZ: 1. 07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.09.00.00 Tax Legislation / 07.09.01.00 General Rules]

19. The overfulfilled part of the revenue forecast for the following tax types is retained in full volume in the republican budget of the Karakalpakstan Republic, regional budgets, and the city budget of Tashkent:

• personal income tax;
• value-added tax (excluding VAT paid by large taxpayers indicated in Appendix 5 of this decree);
• profit tax (excluding profit tax paid by large taxpayers indicated in Appendix 5 of this decree, non-residents of the Republic of Uzbekistan operating through a permanent establishment in the Republic of Uzbekistan, and profit tax withheld at the source of payment of non-residents).

The Ministry of Finance of the Republic of Uzbekistan is granted the right to redistribute the revenue forecast for value-added tax within the approved indicators across territories, taking into account changes in prices (tariffs) and legislation. [ OKOEZ: 1. 07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republican Budget / 07.05.01.00 General Rules]

20. The permissible minimum amounts of revolving cash funds for the republican budget of the Republic of Uzbekistan, the budget of the Karakalpakstan Republic, regional budgets, and local budgets of Tashkent city for 2020 are approved according to Appendix 6.

21. Execution of expenditures and works from budget system budgets in 2020 is prohibited in the following cases:

• if the source of financing is unclear;
• without approved project documentation (working project, working documents, estimate documents) or parallel preparation of project documents simultaneously with construction and installation works;
• selecting contractor (designer) organizations without conducting a tender (competition) (unless provided for by the Law "On State Procurement", acts of the President of the Republic of Uzbekistan, and decrees and orders of the Cabinet of Ministers).

Personal responsibility for compliance with the budget discipline rules indicated in this paragraph is assigned to the Deputy Prime Ministers responsible for relevant sectors, the Chairman of the Council of Ministers of the Karakalpakstan Republic, and the Khokims of regions, Tashkent city, districts, and cities. [ OKOEZ: 1. 02.00.00.00 Fundamentals of State Administration / 02.03.00.00 Republican State Administration Bodies and Economic Management Bodies / 02.03.02.00 Ministries; 2. 02.00.00.00 Fundamentals of State Administration / 02.03.00.00 Republican State Administration Bodies and Economic Management Bodies / 02.03.03.00 Committees]

22. The Ministry of Construction of the Republic of Uzbekistan and the Ministry of Finance, together with the Ministry of Employment and Labor Relations and the State Tax Committee, shall submit to the Cabinet of Ministers a draft Decree of the President of the Republic of Uzbekistan aimed at deepening reforms in the construction sector, reviewing construction norms and rules, regulating the activities of construction-contract organizations, forming healthy competition among them, and legalizing the informal activities of hired workers, within one month.

23. The Ministry of Water Resources of the Republic of Uzbekistan, together with the Ministry of Agriculture and the Ministry of Innovative Development, shall study the impact of funds allocated from the state budget for introducing water-saving technologies on yield increases and savings of water and material (electricity, mineral fertilizers, etc.) resources by involving independent consulting companies by May 1, 2020, and submit proposals to the Cabinet of Ministers by September 1, 2020, on improving the introduction of water-saving technologies.

Expenses related to involving independent consulting companies shall be covered from the Reserve Fund of the Cabinet of Ministers of the Republic of Uzbekistan.

24. The Chairman of the Council of Ministers of the Karakalpakstan Republic and Khokims of regions and Tashkent city: See previous edition.

• ensure that no damage is caused to physical and legal persons contrary to current legislation requirements regarding the withdrawal of land plots for public needs; (The second paragraph of item 24 was edited by Decree of the President of the Republic of Uzbekistan No. PF-15 dated January 30, 2023) See previous edition.

• decisions issued on using funds of regional funds to compensate for damage caused to physical and legal persons due to the withdrawal of land plots for public needs must be mandatory coordinated with the Supreme Council of the Karakalpakstan Republic and the Councils of People's Deputies of regions and Tashkent city, and their responsibility for effective use of state budget and local budget funds in compensation of damages is established. (The third paragraph of item 24 was edited by Decree of the President of the Republic of Uzbekistan No. PF-15 dated January 30, 2023) [ OKOEZ:

02.00.00.00 Fundamentals of State Administration / 02.03.00.00 Republican State Administration Bodies and Economic Management Bodies / 02.03.02.00 Ministries; 2. 02.00.00.00 Fundamentals of State Administration / 02.03.00.00 Republican State Administration Bodies and Economic Management Bodies / 02.03.03.00 Committees]

25. The Cabinet of Ministers shall submit proposals to the Presidential Administration of the Republic of Uzbekistan by February 1, 2020, on optimizing the distribution of state duties, fees, and non-tax payments, administrative and financial fines from the extrabudgetary funds of ministries and departments, by standardizing payments for wages and incentive payments currently made from extrabudgetary funds and implementing them through the State Budget.

The allocation of preferential loans and interest-free loans for the purchase of housing and motor vehicles for employees of ministries and agencies from their extrabudgetary funds shall be abolished.

[OKONZ: 1. 07.00.00.00 Legislation on Finance and Credit. Bank Activity / 07.05.00.00 Republic Budget / 07.05.01.00 General Rules]

26. It is established that, starting from January 1, 2020, the following for budget organizations, ministries, agencies, and state target funds:

accounts for extrabudgetary funds in national currency shall be maintained only in the Single Treasury Account;

the placement of temporarily idle funds in national currency into commercial bank deposits shall be carried out through electronic auctions based on their requests, coordinated by the Ministry of Finance of the Republic of Uzbekistan with the Central Bank;

funds in national currency placed in commercial bank deposits until 2020 shall be transferred to the Single Treasury Account after the expiration of the deposit term without extension. In this case, funds purposefully placed as credit resources in commercial bank deposits shall be transferred to the Single Treasury Account after the loans granted from these resources are repaid.

The Central Bank of the Republic of Uzbekistan and the Ministry of Finance shall establish information exchange on the movement of accounts of budget organizations and state target funds in commercial banks. See previous edition.

Starting from January 1, 2021, for budget organizations, ministries, agencies, and state target funds:

accounts for extrabudgetary funds in foreign currency shall be maintained only in the Single Treasury Account;

the placement of temporarily idle funds in foreign currency into commercial bank deposits shall be carried out through electronic auctions based on their requests by the Ministry of Finance of the Republic of Uzbekistan;

funds in foreign currency placed in commercial bank deposits until 2021 shall be transferred to the Single Treasury Account after the expiration of the deposit term without extension. In this case, funds purposefully placed as credit resources in commercial bank deposits shall be transferred to the Single Treasury Account after the loans granted from these resources are repaid. (Based on the decision of the President of the Republic of Uzbekistan dated December 30, 2020, No. PQ-4938, the sixth through ninth paragraphs were added to paragraph 26 — National Database of Legislation of the Republic of Uzbekistan, 31.12.2020, No. 07/20/4938/1680)

[OKONZ: 1. 02.00.00.00 Fundamentals of State Administration / 02.03.00.00 Republic State Administration Bodies and Economic Management Bodies / 02.03.01.00 General Issues; 2. 02.00.00.00 Fundamentals of State Administration / 02.03.00.00 Republic State Administration Bodies and Economic Management Bodies / 02.03.02.00 Ministries; 3. 02.00.00.00 Fundamentals of State Administration / 02.03.00.00 Republic State Administration Bodies and Economic Management Bodies / 02.03.03.00 Committees]

28. The Ministry of Health, the Ministry of Public Education, the Ministry of Preschool Education, the Ministry of Culture, the Ministry of Physical Education and Sports, and the Ministry of Justice of the Republic of Uzbekistan, together with the Ministry of Finance, shall study the practice of providing paid services in treatment and preventive institutions, "Barqaror Avlod" centers, children's music and art schools, sports institutions, state cultural institutions, veterinary departments, as well as in justice bodies within three months, and submit specific proposals to the Cabinet of Ministers on creating further convenience for the population and increasing the transparency of revenue.

29. The Ministry of Transport of the Republic of Uzbekistan, together with the Ministry of Finance, shall develop and submit for approval to the Cabinet of Ministers by June 1, 2020, the procedure for establishing a limited number of light service motor vehicles in state organizations, as well as the procedure for assigning service motor vehicles to managerial employees based on their class.

30. The Ministry of Preschool Education, the Ministry of Defense, the Ministry of Internal Affairs, the Ministry of Emergency Situations, the State Security Service, and the National Guard, together with the Ministry of Finance, shall study the efficiency of the outsourcing system introduced for catering in their institutions within three months and submit relevant proposals to the Cabinet of Ministers based on the results.

[OKONZ: 1. 02.00.00.00 Fundamentals of State Administration / 02.04.00.00 Local Executive Bodies (Hokimiyats) (also see 01.15.03.00) / 02.04.03.00 Structure and Staff of Local Executive Bodies]

31. In the central apparatus of the Ministry of Public Education and the Ministry of Preschool Education of the Republic of Uzbekistan, an additional 4 staff units shall be allocated for the organization of departments for planning and financing wages in educational institutions by reducing the staff units of territorial treasury bodies.

The Ministry of Public Education of the Republic of Uzbekistan, together with the Ministry of Finance and the Sanitary-Epidemiological Welfare Agency, shall develop and approve in the established procedure within two months the Regulation on the procedure for forming class staffing and tariffication lists in general education institutions aimed at effective use of school buildings and increasing the transparency of the class staffing process.

32. A procedure shall be introduced for the Ministry of Finance of the Republic of Uzbekistan to deliver, and for territorial finance bodies to deliver, the limited amounts of budget funds to be allocated and the amounts of inter-budget transfers to first-level budget fund allocators and territorial budget fund allocators, respectively, for the next three years by June 15 of each year.

The Ministry of Economy and Industry of the Republic of Uzbekistan, together with the Ministry of Finance and the Central Bank, shall submit to the Cabinet of Ministers by May 1 of each year the clarified indicators of the macroeconomic forecast for the next year for the economic development of the Republic of Uzbekistan, and by August 15 of each year, forecasts for the medium term (for the next three years).

33. The Ministry of Finance of the Republic of Uzbekistan shall develop and approve by June 1, 2020, the rules for determining and transferring the amount of inter-budget transfers between the budgets of the budget system of the Republic of Uzbekistan.

34. The proposal of the Ministry of Finance of the Republic of Uzbekistan on gradual introduction of a procedure for assessing the efficiency of state budget expenditures, which involves the following, is accepted:

analysis and evaluation during 2020 of the effectiveness of budget and extrabudgetary funds directed to events in the health, public education, road, and water management sectors in 2018-2019, with the involvement of experts from international financial institutions;

based on the evaluation results, the Ministry of Public Education, the Ministry of Health, the Committee on Roads, and the Ministry of Water Management of the Republic of Uzbekistan shall establish quality and quantity indicators of their expenditures and, as an experiment, introduce an evaluation system, thereby forming the budgets of the aforementioned ministries and agencies for 2021;

starting from 2021, transfer the budget expenditures of all ministries and agencies to a target planning system by establishing efficiency indicators for their budget expenditures and apply this system in forming the 2022 budget.

A Department for Evaluating Budget Expenditure Efficiency and Introducing Program-Target Methods of Budget Planning, consisting of 5 staff units, shall be established within the structure of the Ministry of Finance of the Republic of Uzbekistan within the established staff units.

[OKONZ: 1. 07.00.00.00 Legislation on Finance and Credit. Bank Activity / 07.05.00.00 Republic Budget / 07.05.01.00 General Rules]

35. The Cabinet of Ministers shall approve within two weeks the amounts of parental payments for children's provision in preschool education institutions funded from the funds of the State Budget of the Republic of Uzbekistan for 2020.

36. The Ministry of Finance of the Republic of Uzbekistan, together with the Chamber of Accounts:

establish constant control over the spending of funds of the Karakalpakstan Republic budget, regional and Tashkent city local budgets, as well as the targeted and effective use of budget funds allocated to them by budget fund allocators receiving funds from the republic budget;

by September 1, 2020, develop and submit to the Cabinet of Ministers a Concept for the Development of Internal Control and Internal Audit, which involves involving leading foreign experts and increasing the personal responsibility and accountability of the heads of ministries and agencies, budget organizations, and budget recipients;

starting from the report on the implementation of the State Budget and state target funds of the Republic of Uzbekistan for 2019, reflect financial transfers related to changes in financial assets and liabilities in the report based on international standards for state finance statistics.

[OKONZ: 1. 07.00.00.00 Legislation on Finance and Credit. Bank Activity / 07.18.00.00 State Duty / 07.18.02.00 State Duty Amounts]

40. The proposal of the Ministry of Finance of the Republic of Uzbekistan on clarifying the expenditures of the State Budget and state target funds of the Republic of Uzbekistan for 2019 in the following amounts is accepted:

Expenditures of the State Budget of the Republic of Uzbekistan in the amount of 113,500.0 billion sum;

Expenditures of the extrabudgetary Pension Fund in the amount of 26,260.0 billion sum; See previous edition.

Expenditures of the State Fund for Employment Assistance in the amount of 434.3 billion sum. (The fourth paragraph of paragraph 42 is in the edition of the Decision of the President of the Republic of Uzbekistan dated August 11, 2020, No. PQ-4804 — National Database of Legislation of the Republic of Uzbekistan, 12.08.2020, No. 07/20/4804/1173)

41. The Ministry of Finance of the Republic of Uzbekistan shall update servers and telecommunication equipment at its own expense from additional funds of the republic budget of the Republic of Uzbekistan to ensure the uninterrupted operation of information programs for the full automation of state finance management, accounting and reporting formation, as well as the calculation of wages and payments equivalent to wages for employees working in budget institutions.

42. Amendments and additions shall be made to some decisions of the President of the Republic of Uzbekistan and the Government of the Republic of Uzbekistan in accordance with Appendix 7.

43. Control over the implementation of this decree shall be entrusted to the Prime Minister of the Republic of Uzbekistan A.N. Aripov and the Deputy Prime Minister of the Republic of Uzbekistan — Minister of Finance J.A. Kuchkarov.

President of the Republic of Uzbekistan SH. MIRZIYOYEV

Tashkent city,

December 30, 2019,

No. PQ-4555

Appendix 1 to the Decision of the President of the Republic of Uzbekistan dated December 30, 2019, No. PQ-4555 See previous edition.

Limited amounts of budget funds to be allocated to second-level budget fund allocators for 2020

million sum

No.

Name of Budget Fund Allocators

Amount

Ministry of Health of the Republic of Uzbekistan

5,719,017.6

of which funds of second-level budget fund allocators:

1.1.

International Charity Fund "For a Healthy Generation" not subordinate to the Government

45,007.4

1.2.

Republican Center for Social Adaptation of Children

4,035.2

1.3.

State Inspection for Sanitary and Epidemiological Control

1,459.3

1.4.

Agency for Sanitary and Epidemiological Welfare

1,623,963.8

Ministry of Culture of the Republic of Uzbekistan

627,414.3

of which funds of second-level budget fund allocators:

2.1.

National Agency "Uzbekkino"

80,391.1

2.2.

Uzbekistan Academy of Arts

71,801.0

of which capital investments for design, construction (reconstruction) and equipping of objects

927.5

2.3.

Uzbekistan National Library named after Alisher Navoiy

10,099.6

Ministry of Physical Education and Sports of the Republic of Uzbekistan

678,038.6

of which funds of second-level budget fund allocators:

3.1.

Uzbekistan Football Federation

4,338.9

3.2.

National Olympic Committee of Uzbekistan

100,000.0

Cabinet of Ministers of the Republic of Uzbekistan

885,675.9

of which funds of second-level budget fund allocators:

4.1.

Inspection for Control over the Agro-Industrial Complex under the Cabinet of Ministers of the Republic of Uzbekistan

5,194.7

4.2.

State Inspection for Plant Quarantine under the Cabinet of Ministers of the Republic of Uzbekistan

3,491.8

4.3.

State Testing Center under the Cabinet of Ministers of the Republic of Uzbekistan

10,706.7

4.4.

Higher Attestation Commission under the Cabinet of Ministers of the Republic of Uzbekistan

1,892.6

4.5.

Committee on Religious Affairs under the Cabinet of Ministers of the Republic of Uzbekistan

54,067.6

4.6.

Committee on Interethnic Relations and Friendship with Foreign Countries under the Cabinet of Ministers of the Republic of Uzbekistan

3,742.2

4.7.

State Museum of Memory of Victims of Repression under the Cabinet of Ministers of the Republic of Uzbekistan

2,062.7

4.8.

State Inspection for Control over Education Quality under the Cabinet of Ministers of the Republic of Uzbekistan

15,981.2

of which capital investments for design, construction (reconstruction) and equipping of objects

5,850.0

4.9.

National Anti-Doping Agency under the Cabinet of Ministers of the Republic of Uzbekistan

1,568.1

4.10.

Editorial offices of the newspapers "Nurly zhil" and "Ovozi tojik"

1,079.9

4.11.

Center of Islamic Civilization in Uzbekistan under the Cabinet of Ministers of the Republic of Uzbekistan

3,081.7

4.12.

State Personalization Center under the Cabinet of Ministers of the Republic of Uzbekistan

7,569.2

4.13.

Imam Bukhari International Research Center under the Cabinet of Ministers of the Republic of Uzbekistan

4,728.9

4.14.

"Oil" Scientific and Applied Research Center under the Cabinet of Ministers of the Republic of Uzbekistan

927.9

4.15.

Agency for the Development of President's, Creative and Specialized Schools under the Cabinet of Ministers of the Republic of Uzbekistan

124,515.9

4.16.

National Information and Analytical Center for Control over Narcotic Drugs under the Cabinet of Ministers of the Republic of Uzbekistan

2,029.9

Administration of the President of the Republic of Uzbekistan

886,352.8

of which funds of second-level budget fund allocators:

5.1.

State Administration Academy under the President of the Republic of Uzbekistan

17,215.6

5.2.

Scientific and Educational Memorial Complex named after the First President of the Republic of Uzbekistan Islam Karimov under the President of the Republic of Uzbekistan

8,141.6

5.3.

Institute of Strategic and Regional Studies under the President of the Republic of Uzbekistan

19,222.6

5.4.

Agency for the Development of Public Service under the President of the Republic of Uzbekistan

101,940.1

5.5.

Agency for Information and Mass Communications under the Administration of the President of the Republic of Uzbekistan

57,669.7

5.6.

Center for Economic Research and Reforms under the Administration of the President of the Republic of Uzbekistan

4,947.0

5.7.

Main Medical Directorate under the Administration of the President of the Republic of Uzbekistan

122,919.4

Legislative Chamber of the Oliy Majlis of the Republic of Uzbekistan

129,059.0

of which funds of second-level budget fund allocators:

6.1.

Public Fund for Support of Non-Governmental Non-Commercial Organizations and Other Institutions of Civil Society under the Oliy Majlis of the Republic of Uzbekistan

43,033.9

6.2.

Institute of Legislative Problems and Parliamentary Research under the Oliy Majlis of the Republic of Uzbekistan

7,560.7

General Prosecutor's Office of the Republic of Uzbekistan

932,609.7

of which funds of second-level budget fund allocators:

7.1.

Bureau of Compulsory Execution under the General Prosecutor's Office of the Republic of Uzbekistan

271,624.4

7.2.

Department for Combating Economic Crimes under the General Prosecutor's Office of the Republic of Uzbekistan

105,195.9

Note.

It is accepted for information that the approval of the limited amounts of funds indicated in this Appendix and their amendment fall within the competence of the Cabinet of Ministers.

(The text of Appendix 1 is in the edition of the Decision of the President of the Republic of Uzbekistan dated December 30, 2020, No. PQ-4938 — National Database of Legislation of the Republic of Uzbekistan, 31.12.2020, No. 07/20/4938/1680) See previous edition. (Appendix 2 has lost its force based on the Decision of the President of the Republic of Uzbekistan dated May 4, 2021, No. PQ-5102 — National Database of Legislation of the Republic of Uzbekistan, 05.05.2021, No. 07/21/5102/0412)

Appendix 3 to the Decision of the President of the Republic of Uzbekistan dated December 30, 2019, No. PQ-4555

[OKONZ: 1. 07.00.00.00 Legislation on Finance and Credit. Bank Activity / 07.05.00.00 Republic Budget / 07.05.02.00 Republic Budget Revenues]

Forecast of Revenues of the State Budget of the Republic of Uzbekistan for 2020

billion sum

No.

Indicators

Amount

Total — revenues

128,460.0

Direct taxes

40,584.6

1.1.

Profit tax

22,058.7

1.2.

Turnover tax

2,458.1

1.3.

Income tax from individuals

16,067.8

Indirect taxes

58,285.0

2.1.

Value Added Tax

44,199.4

2.2.

Excise tax

11,373.6

2.3.

Customs duty

2,712.0

Resource payments and property tax

20,796.0

3.1.

Property tax

2,369.6

3.2.

Land tax

2,474.4

3.3.

Tax for use of subsoil

15,606.4

3.4.

Tax for use of water resources

345.6

Other revenues and non-tax revenues

8,794.4

Appendix 4 to the Decision of the President of the Republic of Uzbekistan dated December 30, 2019, No. PQ-4555

[OKONZ: 1. 07.00.00.00 Legislation on Finance and Credit. Bank Activity / 07.10.01.00 (Repealed) Profit Tax from Legal Entities / 07.10.01.04 (Repealed) Profit Tax Rate from Legal Entities / 07.90.00.00 (Repealed) General State Taxes]

Profit tax rates for "Navoiy Mining and Metallurgical Combinat" JSC and "Almalyk Mining and Metallurgical Combinat" JSC

No.

Tax Object

Tax Rate, percent

Part of the revenue from the sale of goods (works, services) equal to 15 percent of the tax base

15

The remaining part of the tax base

75

Appendix 5 to the Decision of the President of the Republic of Uzbekistan dated December 30, 2019, No. PQ-4555

List of large taxpayers whose profit tax is fully directed to the republic budget of the Republic of Uzbekistan

See previous edition.

No.

Name of Taxpayer

Taxpayer Identification Number (STIR)

"Andijon Hydroelectric Station" CJSC

200248365

"Angren Thermal Power Station" JSC

200595949

"Asia Trans Gas" LLC

206948470

"Baraka Holding" LLC

305162024

"Bekobodsement" JSC

200459808

"Bukhara Oil Refining Plant" LLC

202080378

"Chirchiq Hydroelectric Stations Cascade" CJSC

200942018

"Chirchiq Transformer Plant" JSC

200941525

"Coca-Cola Ichimligi Uzbekiston, Ltd" LLC

200798458

"Coscom" LLC

201788904

"Epsilon Development Company" LLC

305922787

"Ertoshsoy Hydroelectric Station" CJSC

207151221

"Farg'ona Thermal Power Center" JSC

200202146

"Fargona Oil Refining Plant" LLC

200202099

"Farg'onaazot" JSC

200202240

"Farxod GES" CJSC

202256591

"Gissarneftgaz" LLC

205678302

"GM O`zbekiston" JSC Khorezm Branch

207228908

"Hisorak Hydroelectric Station" CJSC

206976058

"International Beverages Tashkent" LLC

301975029

"Islom Karimov Tashkent International Airport" LLC

200640719

"Thermal Power Stations" JSC

306349304

"JV MAN Auto-Uzbekistan" LLC

301305243

"Ketring" LLC

201676062

"Ko'kdumaloqgaz" LLC

205222807

"Maxam-Chirchiq" JSC

200941518

"Jarkurgonneftqaytaishlash" LLC

204917978

"Muborak Thermal Power Center" JSC

20069444

"Natural Gas-Stream" LLC

207245357

"Navoiy Thermal Power Station" JSC

200850447

"Navoiy Mining and Metallurgical Combinat" JSC

201204514

"Navoiy International Airport" LLC

200003243

"Navoiyazot" JSC

200002933

"Oztemiryolkonteyner" JSC

203607858

"Ohangaronsement" JSC

200463344

"Olmaliq Mining and Metallurgical Combinat" JSC

202328794

"O'zaeronavigatsiya" Center JSC

201052000

"O'zavtosanoat" JSC

201053918

"Andijon Hydroelectric Station-2" CJSC

207068774

"Cascade of Small Hydroelectric Stations in the Great Fergana Canal" CJSC

305909492

"Cascade of Middle Chirchiq Hydroelectric Stations" CJSC

20043336

"Oxangaron Hydroelectric Station" CJSC

301266689

"Tuyabo'g'iz Small Hydroelectric Station" CJSC

30591113

"Tuyamo'yin Hydroelectric Station" CJSC

20020951

"Qodiriya Hydroelectric Stations Cascade" CJSC

20060332

"O'zbekgidroenergo" JSC

304952767

"Uzbekistan Metallurgical Combinat" JSC

200460222

"Uzbekistan National Electric Networks" JSC

306347741

"Uzbekistan Republic Commodity-raw Material Exchange" JSC

20093985

"Uzbekiston Temir Yollari" JSC

201051951

"Uzbekneftgaz" JSC

200837914

"Uzbektelekom" JSC

203366731

"O'zelektroapparat-electroshield" JSC

201052167

"O'ztransgaz" JSC

200626188

"Perfect Plast Profil" JSC

30341839

"Qizilqumsement" JSC

200002878

"Quvasoycement" JSC

20012805

"Quyi-bo'zsuv Hydroelectric Stations Cascade" CJSC

20058275

"Rubicon Wireless Communication" LLC

20150439

"Samarqand Automobile Plant" LLC CJSC

20213344

"Cascade of Samarqand Hydroelectric Stations" CJSC

2052409

"Samarqand International Airport" LLC

200791776

"Cascade of Shahrixon Hydroelectric Stations" CJSC

20524422

"Shurtan Gas-Chemical Complex" LLC

203174

"Sirdaryo Thermal Power Station" JSC

20116179

"Tahiyatosh Thermal Power Station" JSC

2003601

"Talimarjon Thermal Power Station" JSC

201279

"Tashkent Tobacco" LLC

20542074

"To'palang Hydroelectric Station" CJSC

206638

"To'raqo'rg'on Thermal Power Station" CJSC

30645520

"Cascade of Tashkent Hydroelectric Stations" CJSC

20079373

"Tashkent Thermal Power Station" JSC

20060388

"Tashkent Thermal Power Center" JSC

20062473

"Toshkentvino Kombinati" JSC

2005434

"Unitel" LLC

2018002

"Universal Mobile Systems" LLC

3030732

"Uzauto Motors" JSC

2002467

"Uzauto Trailer" LLC

302334

"Uzbat" JSC

20097017

"Uzbekistan Airways" JSC

3066114

"Uzbekistan Airways Technics" LLC

200640797

"Uzbekistan GTL" LLC

207041936

"VL Galperin Tashkent Pipe Plant" LLC

20089524

"New Angren Thermal Power Station" JSC

200595838

"Jizzakh Petroleum" LLC

304936120

"Hududgazta'minot" JSC

30660769

30 commercial banks

(Appendix 5 is in the edition of the Decree of the President of the Republic of Uzbekistan dated June 18, 2020, No. PF-6010 — National Database of Legislation of the Republic of Uzbekistan, 18.06.2020, No. 06/20/6010/0776)

Appendix 6 to the Decision of the President of the Republic of Uzbekistan dated December 30, 2019, No. PQ-4555

Permissible minimum amounts of revolving cash funds of the republic budget of the Republic of Uzbekistan, the budget of the Karakalpakstan Republic, regional and Tashkent city local budgets for 2020

million sum

No.

Name of Budgets

Revolving Cash Funds

Republic budget of the Republic of Uzbekistan

1,000,000.0

Budget of the Karakalpakstan Republic

28,200.0

Local budget of the Andijan region

21,714.0

Local budget of Bukhara region

24,828.0

Local budget of Jizzakh region

13,157.0

Local budget of Kashkadarya region

22,709.0

Local budget of Navoi region

12,100.0

Local budget of Namangan region

19,524.0

Local budget of Samarkand region

36,279.0

Local budget of Surkhandarya region

17,260.0

Local budget of Syrdarya region

12,078.0

Local budget of Tashkent region

32,417.0

Local budget of Fergana region

26,900.0

Local budget of Khorezm region

17,747.0

Local budget of Tashkent city

34,324.0

Funds freed up due to a decrease in the minimum allowable amount of revolving cash funds of the local budgets of Andijan, Bukhara, Jizzakh, Kashkadarya, Navoi, Surkhandarya, and Fergana regions are accumulated into the republican budget of the Republic of Uzbekistan and directed towards increasing the minimum allowable amount of revolving cash funds of the local budgets of the Republic of Karakalpakstan, Samarkand, Syrdarya, Namangan, Khorezm, Tashkent regions, and Tashkent city.

Note: The amount of revolving cash funds of the republican budget of the Republic of Uzbekistan is indicated taking into account funds in foreign currency.

Resolution No. PQ-4555 of the President of the Republic of Uzbekistan dated December 30, 2019 APPENDIX 7 [OKOB: 1. 21.00.00.00 Comprehensive documents on amendments and additions / 21.02.00.00 Decrees and Resolutions of the President of the Republic of Uzbekistan; 2. 21.00.00.00 Comprehensive documents on amendments and additions / 21.03.00.00 Resolutions of the Cabinet of Ministers of the Republic of Uzbekistan]

Amendments and additions being made to certain resolutions of the President of the Republic of Uzbekistan and the Government of the Republic of Uzbekistan

See previous edition. (Pursuant to Decree No. PF-152 of the President of the Republic of Uzbekistan dated September 30, 2024, paragraph 1 has lost its force — , 04.10.2024, No. 06/24/152/0773)

2. Paragraph 7 of Resolution No. PQ-3350 of the President of the Republic of Uzbekistan dated October 23, 2017 "On Additional Measures for Effective Implementation of the Program for Construction and Reconstruction of Affordable Multi-Apartment Houses in Cities for 2017–2020" shall be supplemented with an introductory clause as follows:

"It is established that when realizing multi-apartment houses built in 2019, participating commercial banks provided by the Ministry of Finance will receive funds in national currency for a term of 20 years with a 3-year grace period, at an annual rate of 3 percent during the first 5 years, and at a rate resulting from deducting a margin of 4 percent annually of the commercial bank from the refinancing rate of the Central Bank of the Republic of Uzbekistan for the subsequent period."

3. The second introductory clause of paragraph 23 of Resolution No. PQ-3454 of the President of the Republic of Uzbekistan dated December 29, 2017 "On the Main Macroeconomic Indicators Forecast and State Budget Parameters of the Republic of Uzbekistan for 2018" shall be stated in the Russian language in the following edition:

"budgetary organizations receiving additional income from sources specified in Articles 60–63 of the Budget Code of the Republic of Uzbekistan, from all types of levied taxes."

4. In paragraph 4 of Resolution No. PQ-3694 of the President of the Republic of Uzbekistan dated May 4, 2018 "On Measures to Improve the Financial Condition and Further Improve the Activity of Joint Stock Commercial People's Bank of the Republic of Uzbekistan and Joint Stock Commercial Bank 'Microcreditbank':

in the second introductory clause, the words "1.6 trillion" and "1 trillion" shall be replaced respectively with "1.245 trillion" and "645 billion";

in the third introductory clause, the number "600" shall be replaced with the number "450".

5. In the second introductory clause of paragraph 3 of Resolution No. PQ-3839 of the President of the Republic of Uzbekistan dated July 5, 2018 "On Additional Measures for Further Improving the System of External Labor Migration of the Republic of Uzbekistan", the number "200" shall be replaced with the number "115".

6. In Resolution No. PQ-4086 of the President of the Republic of Uzbekistan dated December 26, 2018 "On the Main Macroeconomic Indicators Forecast for 2019, State Budget Parameters, and Budget Projections for 2020-2021 of the Republic of Uzbekistan":

a) paragraph 33 shall be recognized as having lost its force;

b) in paragraph 42, the number "2020" shall be replaced with the number "2022";

c) Appendix 25 shall be recognized as having lost its force.

8. In Resolution No. PQ-4541 of the President of the Republic of Uzbekistan dated December 2, 2019 "On Measures for Further Improving the Activity of Uzbek National Information Agency":

a) the fourth introductory clause of paragraph 6 shall be supplemented with the words "value added tax and" before the words "besides customs clearance fees";

b) paragraph 8 shall be supplemented with an introductory clause as follows:

"In this regard, the procedure for financing expenses not covered by their own revenues for the maintenance of UZA and the Karakalpakstan Information Agency, including material and technical support, using funds from the State Budget of the Republic of Uzbekistan shall be preserved."

9. In paragraphs 14 and 44 of the Regulation on the Appointment and Payment of Burial Allowance approved by Resolution No. 174 of the Cabinet of Ministers dated June 14, 2011, the words "Budget Outside Pension Fund under the Ministry of Finance" shall be replaced with the words "State Budget".

10. In paragraph 203 of the Regulation on the Appointment and Payment of State Pensions approved by Resolution No. 252 of the Cabinet of Ministers dated September 8, 2011, the word "main directorate" shall be replaced with the word "department". See previous edition. (Pursuant to Decree No. PF-6268 of the President of the Republic of Uzbekistan dated July 24, 2021, paragraph 11 has lost its force — , 24.07.2021, No. 06/21/6268/0700)

11. In paragraph 7, sixth introductory clause of the Regulation on the Procedure for Directing Recovery under Execution Documents to Funds of the State Budget of the Republic of Uzbekistan and Financial Obligations of Budget Organizations approved by Resolution No. 120 of the Cabinet of Ministers dated May 13, 2014, shall be stated in the following edition:

"In this regard, planned budget funds envisaged in the republican budget of the Republic of Uzbekistan, the budget of the Republic of Karakalpakstan, regional and Tashkent city local budgets serve as sources for making payments for compensation of property and moral damage."

13. In Resolution No. 593 of the Cabinet of Ministers dated August 7, 2017 "On Measures for Renting Natural Water Basin Areas to Fish Farming Enterprises and Establishing a Fund for the Development of Fisheries":

a) in paragraph 48 of Appendix 1, the word "in the bank" shall be replaced with the word "personal treasury";

b) paragraph 2 of Appendix 2 shall be stated in the following edition:

"2. The Fund is formed within the association 'Uzbekbalsanoat' without creating a separate legal entity, and its funds are accumulated in the personal treasury account and foreign currency bank account of the association 'Uzbekbalsanoat'."

14. In Resolution No. 137 of the Cabinet of Ministers dated March 15, 2017 "On Measures for Further Support and Development of the Tourism Sector in the Republic of Uzbekistan":

a) in paragraph 5 of Appendix 1, the words "accumulated in national and foreign currency special" shall be replaced with the words "personal treasury accounts and foreign currency bank";

b) in Appendix 2:

the ninth and tenth introductory clauses of paragraph 2 shall be stated in the following edition:

"Fund — an extra-budgetary Fund for Supporting the Tourism Sector under the State Committee for Tourism Development of the Republic of Uzbekistan, established by the Committee without legal entity status through opening personal treasury accounts and foreign currency bank accounts;

Special accounts of the Fund — personal treasury accounts and special accumulated accounts in foreign currency opened by the Committee for accumulating funds received by the Fund;"

the second and third introductory clauses of paragraph 4 shall be stated in the following edition:

"for opening personal treasury accounts used to accumulate income collected only from tourist (hotel) fees and transfer them subsequently to the special account of the Fund;

for specifying in contract requisites a personal treasury account opened at the Treasury of the Ministry of Finance of the Republic of Uzbekistan where income from collected tourist (hotel) fees is transferred when concluding contracts with tour operators and other organizations providing hotel services;"

15. In the second introductory clause of paragraph 8 of Resolution No. 201 of the Cabinet of Ministers dated March 14, 2018 "On Organizing the Activity of the Public Fund for Supporting Women and Families", the words "separate account numbers in Joint Stock Commercial People's Bank" shall be replaced with the words "separate personal treasury accounts at the Treasury of the Ministry of Finance".

16. In the Regulation on the Fund 'Yoshlar — kelajagimiz' under the Union of Youth of Uzbekistan approved by Resolution No. 669 of the Cabinet of Ministers dated August 16, 2018:

a) paragraph 3 shall be stated in the following edition:

"3. The Fund is a legal entity in the form of a state target fund, having its own independent balance sheet, personal treasury account, and foreign currency bank accounts, and possessing a seal with its name written in the state language.";

b) in the first introductory clause of paragraph 17, the words "including special account numbers opened in a commercial bank for funds in foreign currency in the prescribed manner" shall be replaced with the words "in personal treasury accounts opened at the Treasury of the Ministry of Finance of the Republic of Uzbekistan".

17. In the first introductory clause of paragraph 2 of the Regulation on the Procedure for Organizing the Activity of the Fund for Supporting Citizens Engaged in Labor Abroad and Protecting Their Rights and Interests under the Ministry of Employment and Labor Relations of the Republic of Uzbekistan, approved by Resolution No. 725 of the Cabinet of Ministers dated September 12, 2018, the words "to bank account, including foreign currency account" shall be replaced with the words "to personal treasury account and foreign currency bank account".

18. In the Regulation on the Fund for Supporting Grape Growers and Wine Makers under the Agency for the Development of Viticulture and Winemaking under the Ministry of Agriculture of the Republic of Uzbekistan, approved by Resolution No. 271 of the Cabinet of Ministers dated March 30, 2019:

a) in paragraph 2:

the first introductory clause shall be stated in the following edition:

"The Fund is formed by the Agency for the Development of Viticulture and Winemaking under the Ministry of Agriculture of the Republic of Uzbekistan (hereinafter referred to as the Agency) without establishing a legal entity, and its funds are accumulated in the personal treasury account and foreign currency bank account of the Agency.";

it shall be supplemented with a second introductory clause as follows:

"The Fund is established for the following purposes:";

the second through fourth introductory clauses shall be considered respectively as the third through fifth introductory clauses;

b) paragraph 4 shall be recognized as having lost its force.

20. In the Regulation on the Fund for the Development of Horticulture and Greenhouse Economy under the Agency for the Development of Horticulture and Greenhouse Economy under the Ministry of Agriculture of the Republic of Uzbekistan, approved by Resolution No. 481 of the Cabinet of Ministers dated June 11, 2019:

a) the first introductory clause of paragraph 2 shall be stated in the following edition:

"2. The Fund is formed by the Agency for the Development of Horticulture and Greenhouse Economy under the Ministry of Agriculture of the Republic of Uzbekistan (hereinafter referred to as the Agency) without establishing a legal entity, and its funds are accumulated in the personal treasury account and foreign currency bank account of the Agency.";

it shall be supplemented with a second introductory clause as follows:

"The Fund is established for the following purposes:";

the second through fourth introductory clauses shall be considered respectively as the third through fifth introductory clauses;

b) paragraph 5 shall be recognized as having lost its force;

c) in sub-paragraph 'v' of paragraph 6, the words "use of corporate bank plastic cards for the supply of its central apparatus," shall be deleted.

21. In the Complex of Practical Measures for Further Improving Economic Statistics and Introducing a Modern System of National Accounts approved by Resolution No. 691 of the Cabinet of Ministers dated August 19, 2019 of the Republic of Uzbekistan:

a) in the column "Implementation Deadline" of row 17, the words "September 2019" and "during 2019" shall be replaced respectively with "February 2020" and "during 2020".

b) in row 18:

paragraph 2 of the column "Implementation Mechanism" shall be stated in the following edition:

"2. Development and approval in the prescribed manner of the Regulation on the Procedure for Submitting Reports on State Finance Statistics in accordance with international standards by legal entities with a state share in authorized capital (capital).";

in the column "Implementation Deadline", the words "September 2019" shall be replaced with "February 2020";

in the column "Responsible Executors", after the words "Ministry of Finance (Sh. Sharakhmetov)", the words "State Tax Committee (B. Musaev)" shall be added.

22. Paragraph 6 of the Regulation on the Organization of the Director's Fund for Rewarding Exemplary Employees of General Secondary Education Institutions and the Procedure for Using Its Funds, approved by Resolution No. 823 of the Cabinet of Ministers dated September 30, 2019, shall be stated in the following edition:

"6. The Fund is established in an amount not exceeding 15 percent of the labor remuneration fund of the general education institution. The percentage amount of the Fund relative to the labor remuneration fund for the next year is communicated to general education institutions by the Ministry of Public Education and the Ministry of Finance of the Republic of Uzbekistan after the adoption of the Law of the Republic of Uzbekistan 'On the State Budget of the Republic of Uzbekistan'.

The amount of the Fund relative to the labor remuneration fund is uniform for all general education institutions of the Republic." (National Database of Legislation of the Republic of Uzbekistan, 01.01.2020, No. 07/20/4555/4257, 18.06.2020, No. 06/20/6010/0776, 12.08.2020, No. 07/20/4804/1173, 22.09.2020, No. 09/20/574/1307, 31.10.2020, No. 06/20/6098/1432, 31.12.2020, No. 07/20/4938/1680; 05.05.2021, No. 07/21/5102/0412; , 24.07.2021, No. 06/21/6268/0700; 04.10.2024, No. 06/24/152/0773 )