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

TAXES, RATES, PAYMENT DUE DATES AND TAX REPORTING FOR THE ENTERPRISES IN UZBEKISTAN

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

PROFIT TAX. The rate is 12%. Advance reference before the 10th day of the first month of the current reporting period. Payment of current payments up to 10th of the month. Calculation by the 25th of the month following the reporting quarter.

VALUE ADDED TAX. The rate is 20%. Calculation and payment before the 25th day of the month following the reporting.

         For those enterprises whose gross revenue for the tax period does not exceed 1 milliard UZS:

SINGLE TAX PAYMENT. Rate depending on the type of activity. Calculation until the 25th of the month following the reporting quarter. Payment no later than the deadline for payment.


For
 all enterprises that have a Cadastre:

LAND TAX. A rate depending on a location. Calculation till January 10. Payment for microfirms and small enterprises to the 10th day of every first month of quarter at a rate of 1/4 parts of the annual amount of tax. Payment for those who do not refers to microfirms and small enterprises monthly to the 10th at a rate of 1∕12 parts of the annual amount of tax.

PROPERTY TAX. Rate of 2%. The advance reference till January 10. Payment for microfirms and small enterprises to the 25th day of the third month of quarter quarterly, at a rate of 1/4 parts of the annual amount of tax. For those who do not refers to microfirms and small enterprises, to the 10th monthly at a rate of 1/12 parts of the annual amount of tax. Calculation in time delivery of annual financial statements.

 

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. The advance reference till January 25. Payment for the enterprises which are not refers to microfirms and small enterprises at which the amount of tax exceeds 200 minim of the minimum wage rate, no later than the 25th monthly, at a rate of 1/12 annual amounts of tax. At whom the amount of tax does not exceed 200 minim of the minimum wage rate, no later than the 25th day of the third month of a reporting quarter quarterly.

                                                                          

Taxes related to wages:

UNIFORM SOCIAL PAYMENT. Rates:

#

Taxpayers

Tax rates in % to a taxable basis

1.

State-financed organizations and the state enterprises, legal entities from shares of the state in an authorized capital of 50% and more;

legal entities, in an authorized capital which of 50% and more belongs to the legal entity from shares of the state of 50% and more, and their structural divisions

25

2.

Other payers who are not provided in point 1.

12


Calculation and payment to the 25th day of the month of the following for reporting, and following the results of a year – in time submissions of annual financial statements. Payment no later than calculation delivery term.

 

INCOME TAX.

Rate:
for residents of the Republic of Uzbekistan - 12% (including compulsory contribution on IARA (individual accumulation retirement account)- 0.1%);


for nonresidents - 20%. Calculation to the 25th day of the month of the following for reporting, and following the results of a year – in time submissions of annual financial statements. Payment along with submission of documents to the serving bank for receiving money, but no later than terms of representation of calculations.

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