STC has prepared a guide on the application of tax incentives
Tashkent, Uzbekistan (UzDaily.com) - In order to take advantage of the land tax and property tax exemption for legal entities according to No. UP-5996, it is necessary to submit to the tax authorities electronically by 1 June 2020:
- updated calculation of land tax for 2020;
- updated certificate of advance payments of property tax for 2020.
When submitting an application, you can use the developed GUIDELINES for presenting an updated calculation of land tax for 2020 and an updated certificate of advance payments for property tax for 2020. This was reported by the press service of the State Tax Committee.
We remind you that in accordance with the Decree of the President of the Republic of Uzbekistan UP-5996 dated May 18, 2020 from June 1 to September 1, 2020, the following were exempted from paying land tax and property tax:
- small business entities;
- markets and shopping malls;
- catering enterprises;
- public transport enterprises;
- sports facilities
- transportation of passengers;
- the provision of domestic services;
- rental of premises, including for banquets, carried out by legal entities.