Theme: “Aksis” tax Taxpayers

Excise tax is not imposed on:

1) realization of excisable goods for export by their manufacturers, except for certain types of excisable goods determined by the Cabinet of Ministers of the Republic of Uzbekistan;

2) to hand over excisable goods, which are products of processing under the customs regime "processing on the customs territory" provided they are subsequently exported from the customs territory of the Republic of Uzbekistan;

3) to the customs territory of the Republic of Uzbekistan:

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  As humanitarian aid in the manner prescribed by the Cabinet of Ministers of the Republic of Uzbekistan;
  
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  charitable donations from countries, governments, international organizations, including technical assistance;
  
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  Imports of excisable goods imported by legal entities at the expense of loans (loans) provided by international and foreign government financial organizations under international agreements of the Republic of Uzbekistan, as well as grants;
  

4) import of excisable goods by natural persons within the norms of importation of excisable goods into the customs territory of the Republic of Uzbekistan. Maximum limit of norms of import by physical persons of excisable goods to the customs territory of the Republic of Uzbekistan is established by the legislation;

5) import of technical means of operational-search actions system, received by the special body on certification of telecommunications operators and technical means of operational-search actions system, if there is a written confirmation of the authorized state body.

Date of carrying out of taxable operations on excisable goods

The date on which the excise duty is shipped (delivered) to the recipient is the date on which the excise tax is paid, unless otherwise provided in this article.

In the case of the transfer of pledged excisable goods by the mortgagor, the date on which the mortgagee's sale of the property has been made by the mortgagee.

The date of customs clearance is the date when the exciseable goods are imported.

Tax base

Excise tax rates for excisable goods determined in absolute amounts are determined based on the actual volume of excisable goods.

Excise tax on realizable excisable goods, except for the provisions of the third and fourth parts of this article, except for excisable goods, established by the rates of excise tax (ad valorem). excluded value-added tax is the taxable base.

In case of realization of goods at the expense of wages, accrued dividends, free or excisable goods for other goods (works, services), as well as at lower cost of goods, the taxpayer is less than the actual cost of goods. The taxable base is the value that is calculated based on the non-determinable price.

The tax base on excise goods made from recycled raw materials includes the cost of excisable goods and the cost of raw materials.

Excise tax rates are calculated based on the customs value of the tax on imported excise goods determined in percent (ad valorem) in accordance with the customs legislation.