Joint Resolution of the National Agency for Development Projects, Ministry of Finance, and State Tax Committee on Approving the Regulation on Fees for Crypto-Asset Activities

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Resolution No. 3388 registered on 28.09.2022

Date of Entry into Force

28.09.2022

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Indexation by KTKU

Indexation by KMQU

Source of Amendments

Official Publication Source

29.07.2026

20.06.2024

28.09.2022

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[
OKOB:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.09.00.00 Tax Legislation / 07.09.03.00 Taxes and Fees;
2.
09.00.00.00 Entrepreneurship and Economic Activity / 09.05.00.00 Exchange Activity / 09.05.02.00 State Regulation of Exchange Activity. Licensing of Exchange Activity]
[
TSZ:
1.
Finance / Taxes (fees, duties);
2.
Finance / Exchange Activity]
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National Agency for Development Projects of the Republic of Uzbekistan Ministry of Finance of the Republic of Uzbekistan State Tax Committee of the Republic of Uzbekistan Send Suggestions for the Document Listen to Audio Get Link from Document Element Resolution Send Suggestions for the Document Listen to Audio Get Link from Document Element On Approving the Regulation on Determining the Amount of Fees, Their Payment and Distribution Order for Carrying Out Activities in the Field of Crypto-Asset Circulation Send Suggestions for the Document Listen to Audio Get Link from Document Element [Registered by the Ministry of Justice of the Republic of Uzbekistan on September 28, 2022, registration number 3388] Send Suggestions for the Document Listen to Audio Get Link from Document Element Send Suggestions for the Document Listen to Audio Get Link from Document Element In accordance with the Decision of the President of the Republic of Uzbekistan dated July 3, 2018, No. PQ-3832 "On Measures for the Development of the Digital Economy and the Field of Crypto-Asset Circulation in the Republic of Uzbekistan", The National Agency for Development Projects of the Republic of Uzbekistan, the Ministry of Finance, and the State Tax Committee decide:
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1. The Regulation on Determining the Amount of Fees, Their Payment and Distribution Order for Carrying Out Activities in the Field of Crypto-Asset Circulation is approved as an attachment.
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2. This resolution enters into force from the date of its official publication.
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   Director D. LI
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   Tashkent city,
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   August 30, 2022,
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   No. 2
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   Minister of Finance T. ISHMETOV
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   Tashkent city,
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   August 30, 2022,
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   No. 45
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   Chairman of the State Tax Committee Sh. KUDBIYEV Send Suggestions for the Document Listen to Audio Get Link from Document Element Tashkent city, Send Suggestions for the Document Listen to Audio Get Link from Document Element August 18, 2022, Send Suggestions for the Document Listen to Audio Get Link from Document Element No. 2022-26 Send Suggestions for the Document Listen to Audio Get Link from Document Element Send Suggestions for the Document Listen to Audio Get Link from Document Element Attachment to the Resolution of the National Agency for Development Projects of the Republic of Uzbekistan dated August 30, 2022, No. 2, the Resolution of the Ministry of Finance dated August 30, 2022, No. 45, and the Resolution of the State Tax Committee dated August 18, 2022, No. 2022-26 Send Suggestions for the Document Listen to Audio Get Link from Document Element REGULATION Send Suggestions for the Document Listen to Audio Get Link from Document Element On Determining the Amount of Fees, Their Payment and Distribution Order for Carrying Out Activities in the Field of Crypto-Asset Circulation Send Suggestions for the Document Listen to Audio Get Link from Document Element This Regulation establishes the amount of fees, their payment and distribution order for carrying out activities in the field of crypto-asset circulation.
   Chapter 1. General Provisions
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3. Fees (hereinafter referred to as "fees" in the text) are paid by legal entities (miners and service providers) carrying out activities in the field of mining and crypto-asset services within the territory of the Republic of Uzbekistan for the purpose of carrying out such activities.
   See previous edition.
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   Residents of the special mining zone "Besqala Mining Valley" organized in the territory of the Karakalpakstan Republic are exempted from paying these fees until January 1, 2035. (Preamble to paragraph 1 added based on the Resolution of the National Agency for Development Projects of the Republic of Uzbekistan dated July 13, 2026, No. 2, the Resolution of the Ministry of Economy and Finance dated July 9, 2026, No. 389, and the Resolution of the Tax Committee dated July 11, 2026, No. 2026-23 (registration number 3388-2, dated 27.07.2026.) — National Database of Legislation, July 29, 2026, No. 10/26/3388-2/0794) Send Suggestions for the Document Listen to Audio Get Link from Document Element
4. Fees are established at the following amounts relative to the base calculation amount (hereinafter referred to as BCA) in effect on the date of their payment:
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   Get Link from Document Element a) for mining activity — 10 times the BCA; Send Suggestions for the Document Listen to Audio Get Link from Document Element b) for service providers:
   See previous edition.
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   Get Link from Document Element for crypto-exchange activity — 740 times the BCA; (Second sub-paragraph "b" of paragraph 2 edited in accordance with the Resolution of the National Agency for Development Projects of the Republic of Uzbekistan dated March 5, 2024, No. 17, the Resolution of the Ministry of Economy and Finance dated March 1, 2024, No. 113, and the Resolution of the Tax Committee under the Cabinet of Ministers dated March 5, 2024, No. 2024-04 (registration number 3388-1, dated 19.03.2024.) — National Database of Legislation, March 19, 2024, No. 10/24/3388-1/0228 — enters into force from June 20, 2024) Send Suggestions for the Document Listen to Audio Get Link from Document Element for mining-pool activity — 100 times the BCA; Send Suggestions for the Document Listen to Audio Get Link from Document Element for crypto-depository activity — 5 times the BCA; See previous edition. Send Suggestions for the Document Listen to Audio Get Link from Document Element Send Suggestions for the Document Listen to Audio Get Link from Document Element for crypto-shop activity — 185 times the BCA. (Fifth sub-paragraph "b" of paragraph 2 edited in accordance with the Resolution of the National Agency for Development Projects of the Republic of Uzbekistan dated March 5, 2024, No. 17, the Resolution of the Ministry of Economy and Finance dated March 1, 2024, No. 113, and the Resolution of the Tax Committee under the Cabinet of Ministers dated March 5, 2024, No. 2024-04 (registration number 3388-1, dated 19.03.2024.) — National Database of Legislation, March 19, 2024, No. 10/24/3388-1/0228 — enters into force from June 20, 2024) Send Suggestions for the Document Listen to Audio Get Link from Document Element
   Chapter 2. Procedure for Payment and Distribution of Fees
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5. Fees are paid monthly in advance by miners and service providers engaged in activities in the field of crypto-asset circulation from the moment they obtain a license or document conferring permission status for such activities.
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   In this case, if the license or document conferring permission status is obtained by the 20th day of the current month, the fee is paid in full for that month; if obtained after the 20th day of the current month, it is paid starting from the first day of the next month. Send Suggestions for the Document Listen to Audio Get Link from Document Element
6. When activities in the field of crypto-asset circulation are suspended or terminated, the calculation of the fee is suspended starting from the first day of the next month.
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   See previous edition.
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7. Fees are paid in advance every month by the 10th day of the current month to the treasury account of the National Agency for Development Projects of the Republic of Uzbekistan (hereinafter referred to as the Agency).
   (First sub-paragraph of paragraph 5 edited in accordance with the Resolution of the National Agency for Development Projects of the Republic of Uzbekistan dated July 13, 2026, No. 2, the Resolution of the Ministry of Economy and Finance dated July 9, 2026, No. 389, and the Resolution of the Tax Committee dated July 11, 2026, No. 2026-23 (registration number 3388-2, dated 27.07.2026.) — National Database of Legislation, July 29, 2026, No. 10/26/3388-2/0794) Send Suggestions for the Document Listen to Audio Get Link from Document Element In this case, in accordance with the second sub-paragraph of paragraph 3 of this Regulation, if the license or document conferring permission status is obtained by the 20th day of the month, the fee is paid by the last day of that month; if obtained after the 20th day of the month, the fee is paid by the 10th day of the next month. Send Suggestions for the Document Listen to Audio Get Link from Document Element
8. The sum of fees is distributed in the following manner:
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   80 percent — to the State Budget of the Republic of Uzbekistan; See previous edition.
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   20 percent — to the personal treasury account of the Agency.
   (Third sub-paragraph of paragraph 6 edited in accordance with the Resolution of the National Agency for Development Projects of the Republic of Uzbekistan dated July 13, 2026, No. 2, the Resolution of the Ministry of Economy and Finance dated July 9, 2026, No. 389, and the Resolution of the Tax Committee dated July 11, 2026, No. 2026-23 (registration number 3388-2, dated 27.07.2026.) — National Database of Legislation, July 29, 2026, No. 10/26/3388-2/0794) Send Suggestions for the Document Listen to Audio Get Link from Document Element
   Chapter 3. Final Provisions
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9. Persons guilty of violating the requirements of this Regulation are liable in accordance with legislative acts.
   (National Database of Legislation, September 28, 2022, No. 10/22/3388/0864; March 19, 2024, No. 10/24/3388-1/0228; July 29, 2026, No. 10/26/3388-2/0794) ---