It changed order of reflecting some types of income in certificate of received income and paid taxes on them, Uzbekistan State Tax Committee said.
According to the committee, changes were introduced to simplify order of submission of certificate on paid income and taxes on income of individuals. Now, the employers should submit certificate within 30 days after end of the year on all employees, which work on contract.
Now, the certificate should not include data on income of individuals, received as dividends and interest rates (10% for 2014), income, taxed on minimal size of income tax for individuals (7.5% in 2014), income, taxed on maximum size of income tax for individuals (22% in 2014).
This will help to simplify processing of submitted certificates and eliminates double work.