Procedure for registration with the state tax service self-employed persons published for discussion
Tashkent, Uzbekistan (UzDaily.com) -- A draft resolution of the Cabinet of Ministers "On approval of the Regulation on the procedure for registration with the state tax service self-employed persons " was published for discussion.
The regulation determines the procedure for the registration of self-employed persons with the state tax authorities, which does not apply to individual entrepreneurs, handicraftsmen and members of dekhkan farms.
Thus, a self-employed person is registered through a special mobile application "SOLIQ" or a taxpayer’s personal account. A questionnaire is filled in, where you should indicate:
personal identification number of a self-employed individual (PINFL). Exceptions - registration with an electronic digital signature;
type (types) of activities (works, services) performed, a complete list is indicated in the appendix to this Regulation;
the planned address of employment in the self-employed status;
contact number (mobile) of the self-employed person;
Such information of a self-employed person, such as full name, passport data, address of the place of residence, is generated automatically, based on the database of the State Tax Committee and the Ministry of Internal Affairs.
Self-employed persons, regardless of their place of permanent residence, are registered by the tax authorities at the place of their employment. The certificate of registration contains a matrix barcode (QR code) - it is sent during the registration process through a special mobile application or the taxpayer’s personal account. The certificate is issued for an unlimited period.
There is no charge for registration of self-employed persons.
The Regulations indicate the features of the labor activity of self-employed persons:
- if a self-employed person suspends his activity for a certain period, then prior to its termination, the authorities of the state tax service should be informed about this by sending a notification through the special mobile application "SOLIQ" or personal account. This notice of temporary suspension of the activities of a self-employed person is the basis for the suspension of payment of social tax.
- organizations are allowed to involve self-employed persons in one-time services and work on a contractual basis. At the same time, the remuneration of self-employed persons is not subject to the calculation of social tax.
- income received by self-employed as a result of labor activity is not subject to personal income tax. In this case, the income of self-employed persons, received by them in addition to work, is taxed in the manner prescribed by the Tax Code.
Self-employed persons pay social tax in the manner and amount established by law. This amount is fully transferred to the off-budget Pension Fund and, based on it, in the manner prescribed for individual entrepreneurs, income for calculating the pension is determined.
The Regulation lists the capabilities of the SOLIQ mobile application that can be used by self-employed persons:
- receiving payment for completed orders and rendered services (goods);
- issuing electronic invoices to legal entities for the provision of services (sale of goods);
- on a voluntary basis, keep records of income and expenses and then use this information to obtain a loan and (or) tax deductions;
- advertise your goods (works, services);
- the ability to evaluate the quality of the services (goods) provided by consumers and leave comments.
The list of activities (works, services) that self-employed persons can engage in includes another one - “Activities for the preservation and use of objects of intangible cultural heritage (askia, lapar and dorbozlik, that is, the art of tightrope walkers). The appendix to the Regulations contains a complete list of 68 types of activities.
Separate clauses of the Regulations are devoted to civil relations between self-employed persons and consumers of their products (services), as well as the organization of training for self-employed.
The labor authorities create a database on self-employed persons (register) and at the same time integrate it into the history of personal employment of individuals formed in the Unified National Labor System (UNST).
The document was prepared in accordance with the decree of the President of the Republic of Uzbekistan from 8 June 2020 No. PP-4742 "On measures to simplify state regulation of entrepreneurial activity and self-employment"
As of 13 August, 244 683 self-employed citizens passed notification registration in the Soliq mobile application, as well as on the my.soliq.uz portal.