Theme: “Aksis” tax Taxpayers

Object of taxation

The following transactions are subject to excise tax:

1) sale of excisable goods, including:

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  sale (shipment) of goods;
  
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  transfer of the pledged excisable goods by the depositor in case of non-fulfillment of the pledged obligation;
  
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  free delivery of excisable goods;
  
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  transfer of excisable goods to the employee hired by the employer in the cases provided by the legislation, or transfer to the founder (participant) of the legal entity at the expense of accrued dividends;
  
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  transfer of excisable goods to other goods (works, services) in cases provided by the legislation;
  

2) transfer of excisable goods in the form of contributions or contributions to the authorized capital (charter capital) of a legal entity, or as a contribution of a partner (participant) under a simple partnership agreement;

3) transfer of excisable goods to a participant (founder) of a legal entity in the event of its leaving (leaving) a legal entity or in connection with the reorganization, liquidation (bankruptcy) of a legal entity, as well as excise goods produced under a partnership agreement. transfer to a partner (participant) of the contract in the event of a division of the property in the common property of the participants of the agreement or in the case of such property distribution;

4) the manufacturer of excisable goods, which are the products of processing of excisable goods on the basis of share, as well as processing of raw materials and materials, including excisable raw materials. transfer to the owner of raw materials and materials provided for processing;

5) transfer of excisable goods produced and (or) extracted for own needs;

6) import of excisable goods to the customs territory of the Republic of Uzbekistan.