Special tax administration procedure set in Bostanlyk district
Tashkent, Uzbekistan (UzDaily.com) -- State Tax Committee of Uzbekistan continues to publish clarifications regarding the application of tax incentives.
From 1 May 2020 to 1 May 2021, in Bostanlyk district, in a pilot mode, a special procedure for registering taxation and tax administration objects was introduced.
Accordingly, in Bostanlyk district of Tashkent region, rest homes, summer cottages, mansions and other residential buildings are registered by tax reference points as objects of taxation, and their income are taxed on the basis of a declaration in accordance with the established procedure.
Benefits provided for by №UP-6029 in the form of exemption from personal income tax from leasing real estate from 1 July 2020 to 31 December 2020, do not apply to the special taxation procedure provided for Bostanlyk district of Tashkent region on an experimental basis.