Tashkent, Uzbekistan (UzDaily.com) – Uzbekistan has amended the criteria for determining major taxpayers.

Previously established in 2019, the rules defined categories of enterprises under the jurisdiction of the Major Taxpayers Inspectorate of the State Tax Committee. These included manufacturers of excisable goods and companies in the service sector paying excise taxes.

Following the changes, alcohol and beer producers are excluded from the list of major taxpayers. However, insurance companies, exchanges, and banks are added to the category of major taxpayers.

Additionally, the status of major taxpayer has been granted to the company "Uzbekiston Temir Yullari" (Uzbekistan Railways).

The income criterion has also been revised. Now, companies whose net revenue from the sale of goods, services, and works over the last 12 months exceeds 100 billion soums are considered major taxpayers.

According to the new changes, enterprises will be classified as major taxpayers if their revenue is equal to or exceeds 735,000 base calculation units (249.9 billion soums) and if they have an average of at least 10 employees per year.

Excluded from the list of major taxpayers are grain enterprises, cotton-textile clusters, textile manufacturers, and wholesale alcohol distributors, even if their revenue exceeds the established thresholds.