Theme: “Aksis” tax Taxpayers

Excisable goods
excise stamping

Tobacco products and alcoholic beverages produced on the territory of the Republic of Uzbekistan, as well as imported to the customs territory, shall be subject to excise stamps in the manner prescribed by the Cabinet of Ministers of the Republic of Uzbekistan.

The procedure for submitting an excise tax account and the tax payment deadline.

The object of taxation for excisable goods is the value of goods levied without VAT at contract (free) prices (including excise tax). Including goods manufactured by the supplier's raw materials.

Provision of excisable goods as a natural fee or free of charge is also taxable turnover.

Excise tax, based on actual sales last month, is paid to the budget in the following terms:

• 
  Until the 13th of the current month - for ten days.
  

• 
  Until the 23rd of this month - for the 10th day of the current month.
  

• 
  Until the 3rd of next month - for the last days of the reporting month.
  

The day of sale is the day specified in the shipping documents, indicating the product increase.

Order of excise tax payment on imported and exported goods.

The order of payment of excise tax on import of certain goods by legal and physical persons to the Republic of Uzbekistan is developed by the Ministry of Finance and the Customs Committee of the Republic of Uzbekistan. specified by the instructions of the same name.

Certain goods, both imported and exported to Uzbekistan by legal entities and individuals, are subject to excise tax on excise duty established by the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan.

The following are exempt from excise tax:

1. Imported excisable goods by natural persons in established norms;
2. Products are sold by the manufacturer or their dealer for export to the EAV;
3. Every individual, except for cars and construction materials, produces one type of goods;
4. Outbound goods per person to 2 liters of alcohol, up to 2 liters of soft drinks, up to 6 liters of water (with mineral), up to 10 packs of cigarettes, 10 packs of cigarettes;
5. Excisable goods imported into the Republic of Uzbekistan are exempted from the budgetary funds if they are used for their own purposes.