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Главная » Taxes, rates, payment due dates and tax reporting for the enterprises in Uzbekistan in 2020

Taxes, Rates, Payment due dates and tax reporting for the enterprises in Uzbekistan

 

       For non-payers of turnover tax/sales tax (enterprises whose total income for the tax period does not exceed one 1 billion UZS, importers of goods, manufacturers of excisable goods (services) and others):

 

- PROFIT TAX. The rate depends on the type of activity (basic rate is 15%). Calculation need to be hand over before the 20th day of the month following the reporting quarter, annual calculation - no later than 01st of March of the year following the expired tax period. Tax is paid no later than the deadlines for the submission of tax reports.

Taxpayers whose total income for the previous tax period exceeded 5 billion UZS pay monthly advance tax payments no later than the 23rd day. The monthly advance payment is calculated by the tax authorities.

For importers and those enterprises whose gross revenue for the tax period exceeds 1 milliard UZS:

- VALUE ADDED TAX. The rate is 15%. Calculation and payment need to be done up to the 20th day of the month following the reporting.


For those enterprises whose gross revenue for the tax period DOES NOT exceed 1 billion UZS:

- TURNOVER TAX/SALES TAX (previously named SINGLE TAX PAYMENT). The rate depends on the type of activity (basic rate is 4%). Calculation need to be done up to the 15th of the month following the reporting quarter, annual calculation - no later than 15th of February of the year following the expired tax period. Payment no later than the deadline for payment. Tax need to be paid no later than the deadlines for the submission of tax reports.


For
 all enterprises that have a Cadastre:

- LAND TAX. A rate depending on a location (link to rates in 2020: https://lex.uz/ru/docs/4635018#4637073). Calculation before 10th of January of the current reporting period. Payment by taxpayers who are not payers of TURNOVER TAX/SALES TAX - by the 10th day of each month, in the amount of 1/12 of the annual amount of tax. TURNOVER TAX/SALES TAX payers pay the tax quarterly until the 10th day of the first month of the quarter, in the amount of 1/4 of the annual amount of tax. 

- PROPERTY TAX
. Rate is 2%. The advance reference till 10th of January. Advance payments are paid by taxpayers who are not payers of TURNOVER TAX/SALES TAX, no later than the 10th day of each month, in the amount of 1/12 of the annual amount of tax. TURNOVER TAX/SALES TAX payers pay advance payments no later than the 10th day of the third month of the reporting quarter quarterly, in the amount of 1/4 of the annual amount of tax. Calculation by the deadline for submission of annual financial statement.

 

For those enterprises which have an agreement with a water utility: 

- TAX FOR USE of WATER RESOURCES. A rate depending on a type of activity (link to rates in 2020: https://lex.uz/ru/docs/4635018#4637231). The advance reference till 20th of January. The advance reference till 20th of January. Advance payments are paid by enterprises that are not payers of TURNOVER TAX/SALES TAX, whose tax amount exceeds 200 base estimate, no later than the 20th day of each month, in the amount of 1/12 of the annual tax amount. Enterprises whose tax amount does not exceed 200 base estimate, as well as TURNOVER TAX/SALES TAX payers, pay tax no later than the 20th day of the third month of each quarter, in the amount of 1/4 of the annual tax amount. Calculation by the deadline for submission of annual financial statement. 

                                                                          

Taxes related to wages:

- SOCIAL TAX (previously named UNIFORM SOCIAL PAYMENT). Rates depending on the type of taxpayer (base rate is 12%). Calculation and payment up to 15th day of the month following the reporting one, and by the end of the year - at the time of submission of the annual financial statement. Tax need to be paid no later than the deadlines for the submission of tax report.


- TAX ON INCOME OF INDIVIDUALS:

Rates:
for residents of the Republic of Uzbekistan - 12%;
for nonresidents - 20%.
The calculation is provided by the tax agent until the 15th day of the month following the reporting one, and at the end of the year - at the time of submission of the annual financial statement.
The payment at the same time as income is paid to the taxpayer, but no later than the deadlines for submitting tax reports.


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