Tashkent, Uzbekistan (UzDaily.com) -- President of Uzbekistan signed a law to introduce additions and amendments to the Tax Code.

According to the Law, the tax rate for mobile communications services was set at 10 percent (previously it was 15 percent).

According to the Law, the income of students from the organization of paid training courses, sports clubs and the provision of other educational services on the territory of higher educational institutions of Uzbekistan is not included in the total income.

Also, the expenses for the education of pupils and students, carried out on a paid-contract basis under direct contracts with professional and higher educational organizations of the Republic of Uzbekistan, are not considered as income of the taxpayer.

It has been established that the taxpayer's income aimed at payments in the amount of up to 3 million soums per child, paid by parents (adoptive parents) for educational services provided by non-state organizations of preschool education and (or) schools to their children, is not taxed.

At the same time, tax rates on income of non-resident individuals received under employment contracts and civil law contracts (excluding dividends and interest, as well as freight income) are set at 12 percent.

The law establishes that land plots occupied by antenna-mast metal structures, as well as structures installed on them, which are their integral part, are not subject to taxation in rural areas (with the exception of cities and regional centers).

From 1 April 2022 to 31 December  2024, income of individuals (shareholders) who are residents and non-residents of the Republic, in the form of dividends on shares, is exempt from personal income tax.

Also, customs duty benefits provided for by acts of the President and the Government adopted before 1July  2022, are valid until their expiration date.