Senators calls to revise the Law “On Social Entrepreneurship”
21/10/2021 15:32
Senators calls to revise the Law “On Social Entrepreneurship”
21/10/2021 15:32
Tashkent, Uzbekistan (UzDaily.com) - At the twentieth plenary meeting of the Senate of the Oliy Majlis, the Law "On Social Entrepreneurship" was considered.
The senators noted that there are a number of norms that need to be revised in the Law, in particular, the discrepancy between the concept of socially vulnerable groups of the population and the concept of socially vulnerable categories of the population, enshrined in other laws in force.
For example, article 6 of the Law "On social services for the elderly, disabled and other socially vulnerable categories of the population" and article 38 of the Law "On employment" define socially vulnerable categories of the population. However, the Law on Social Entrepreneurship does not specify some of their categories.
In particular, the Law does not reflect single parents with children under the age of fourteen, children with disabilities, as well as parents with large families, persons dismissed from urgent military service from the troops of the Ministry of Defense, Ministry of Internal Affairs, Ministry of Emergency Situations, the National Guard, the State Security Service of the Republic of Uzbekistan, persons of pre-retirement age, persons released from penal institutions, or persons in respect of whom, by a court decision, compulsory medical measures were applied, victims of human trafficking
Article 12 of the Law provides that the compliance of business entities with the criteria of a social enterprise is determined by the tax authorities by examining their tax reports, and in Article 17 - the direction of at least two-thirds of the profit received for the purposes specified in this part is determined by the tax reporting of the social enterprise.
Forms of tax and other reporting approved by the Resolution of the State Tax Committee "On Approval of Tax Reporting Forms", registered by the Ministry of Justice on 24 February 2020 No. 3221, do not allow determining the compliance of business entities with the criteria of a social enterprise and the direction of at least two-thirds of the profit received for the established purposes.
And this can lead to various problems and inconsistencies in subsequent practice, when receiving reports by tax authorities, inclusion and exclusion from the register of social enterprises.
Also, article 15 of the Law provides the obligations of social enterprises to establish the amount of wages of persons working under an employment agreement (contract) not lower than the minimum wage under the law, timely settlements with them, as well as civil liability insurance as an employer, compliance with the requirements legislation and regulations in the field of labor protection and safety, ecology, sanitation, hygiene.
The same norms are reflected in article 9 of the Law "On guarantees of freedom of entrepreneurial activity", as well as in the Labor Code and other acts of the current legislation.
In this regard, it is necessary to study how correctly to redefine the norms existing in the current legislation, and bring the definitions in line with them.
Article 17 of the Law defines the provision of tax incentives and benefits for the payment of customs payments, the lease of immovable objects of state property on a preferential basis in the manner prescribed by law, simplified financial and tax reporting, free advertising of social goods and social services, publications or advertising space, the implementation of social goods and the provision of social services to state customers under direct contracts and the provision of other benefits and preferences, and Article 18 provides that the Cabinet of Ministers of the Republic of Uzbekistan may subsidize the financing of social projects from the state budget on an irrevocable basis.
The expediency of revising the norms defining these benefits and preferences was emphasized, since they can negatively affect the competitive environment in the commodity and financial markets.
It was noted that the State Program for the Implementation of the Action Strategy for the Five Priority Areas of Development of the Republic of Uzbekistan in 2017-2021 in the Year of Supporting Youth and Strengthening the Health of the Population, approved by the Decree of the President of the Republic of Uzbekistan No. UP-6155 from 3 February 2021, envisages revision normative legal documents related to entrepreneurial activity, and the development of a draft Entrepreneurship Code.
Based on the requirements of this Decree, it is advisable to study the issue of reflecting relations related to social entrepreneurship, not in the form of a separate law, but in the draft of the Code of Entrepreneurship being developed.
Considering that the Law provides for the provision of socially vulnerable groups of the population with jobs, social goods and social services, as well as counteraction to emergencies, the production of social goods, works and services aimed at mitigating their foreign countries.
Based on the above, the senators adopted a resolution on the advisability of revising the Law of the Republic of Uzbekistan "On Social Entrepreneurship".
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