Theme: “Aksis” tax Taxpayers

Excisable goods
list and excise tax rates

The list of excisable goods is approved by the decision of the President of the Republic of Uzbekistan.

Excise tax rates are set in absolute amounts per unit of measurement (ad valorem) and (or) in kind in relation to the value of the goods.
Order of tax calculation

Calculation of excise tax is carried out based on tax base established by article 232 of the Tax Code and established rates of excise tax.

Tax deduction

The amount of excise tax assessed in accordance with article 236 of the Tax Code is reduced by the amount of deduction established by this article.

Excess of excise tax paid on the territory of the Republic of Uzbekistan when excisable goods are imported or imported into the customs territory of the Republic of Uzbekistan, if these goods are used as raw materials for the production of excisable goods. discarded.

Suppliers of excisable goods (raw materials) must indicate the excise tax amount on the invoice (goods). If the excise tax on purchased goods (raw materials) is not specified in the invoice, this amount of excise tax is not deductible.

The discount is applied to the amount of excise tax specified in the invoice or customs freight declaration, based on the amount of excisable goods (raw materials), which corresponds to the volume of excisable goods sold during the tax period.

The provisions of this Article shall apply to the excise tax payable to the owner of excisable raw materials and materials, even when the excise tax on raw materials and materials transferred for processing is being transferred.

Tax period

The quarter is a tax period.

The order of payment

The excise tax shall be submitted to the tax authority at the place of tax registration on a quarterly basis no later than the 25th day of the month following the tax period, and at the end of the year at the end of the year.