2019-12-30 | ЗРУ-599

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Law of the Republic of Uzbekistan on Amendments and Additions to the Tax Code of the Republic of Uzbekistan

This law approves a new edition of the Tax Code of the Republic of Uzbekistan, replacing the previous version enacted in 2007. It mandates the Cabinet of Ministers to monitor the new code's implementation through 2021 and align government resolutions with it. The legislation introduces a social tax, turnover tax, and fixed personal income tax to replace previous unified and fixed taxes, while extending the validity of certain existing tax benefits until April 1, 2020. It also establishes specific effective dates for various provisions, including VAT refund mechanisms from July 1, 2020, and the application of Chapters VI, VII, and Chapter 5 from January 1, 2022.

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Uzbekistan

Central Bank of the Republic of Uzbekistan

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