Unofficial translation Tax code of the Republic of Uzbekistan

No.	Object of taxation
Tax rates, in percent
1.	Dividends and interest	10
2.	Income from provision of transport services in international carriage (freight income) determined in accordance with this Code	6
3.	Income received under employment contracts (agrrements) and contracts of a civil nature, other income not specified in paragraphs 1 and 2	20

Article 383. Fixed Tax Amounts
The tax in fixed amounts shall be approved by the Law on the State Budget of the Republic of Uzbekistan.
Article 384. Tax Period. Reporting Period
The tax period shall be the calendar year.
The reporting period for tax agents shall be the month.
Chapter 56. Procedure for the Calculation of Tax, Submission of Tax Reporting and Payment of Tax
Article 385. General Provisions
Tax shall be calculated and payable:
1) by tax agents who pay income to the taxpayer;
2) by the taxpayer independently.
Certain categories of taxpayers shall have the right to choose to pay tax:
in a fixed amount in accordance with the procedure established by Article 392 of this Code;
on the basis of a declaration of aggregate annual income in accordance with the procedure established by Article 397 of this Code.
The provisions of part two of this Article shall apply to the following categories of taxpayers:
1) individual entrepreneurs whose income from the sale of goods (services) does not exceed one hundred million soums. In case the income from the sale of goods (services) in a calendar year exceeds the established amount, the individual entrepreneur shall switch to the payment of tax on turnover or value added tax and tax on profit in the manner prescribed by this Code;
2) physical persons who are in labor relations with an individual entrepreneur;
3) family members who carry out activities in the form of family entrepreneurship without formation of a legal entity;
4) subjects of handicraft activities who are members of the “Hunarmand” association.
Taxpayers specified in part three of this Article shall have the right to choose the procedure for the payment of tax by:
1) specifying the selected procedure for the payment of tax upon the state registration of a business entity;
2) submission of a notice on the selected procedure for the payment of tax to the tax authorities for the place of permanent residence no later than January 25 of the current year.
In the event the taxpayer specified in part three of this Article did not submit a notice within the time limits specified in part four of this Article, this shall be deemed his consent to pay tax in a fixed amount.
In the cases provided for by this Code, the tax may be calculated by the tax authority.
The calculated amount of tax shall be reduced by the amount of mandatory monthly contributions to the individual accumulative pension accounts of physical persons, accrued in the manner prescribed by legislation.
Article 386. Obligation and Responsibility of Tax Agents
The following persons who pay income to a taxpayer and are recognized as tax agents shall be obliged to calculate, withhold and pay tax to the budget at the source of payment:
1) legal entities of the Republic of Uzbekistan;
2) individual entrepreneurs;
3) legal entities which are non-residents of the Republic of Uzbekistan, operating in the Republic of Uzbekistan through permanent establishments;
4) representative offices of non-resident legal entities in the Republic of Uzbekistan;
5) physical persons who acquire asset specified in paragraph 5 of part two of Article 351 of this Code;
6) a fiduciary exercising fiduciary management of the taxpayer's assets.
The persons specified in paragraph 5 of the first part of this Article shall calculate, withhold and transfer tax to the budget in the manner prescribed by Article 356 of this Code.
In the event the tax agent did not withhold the tax amount, it shall be obliged to pay to the budget the amount of the non-withhold tax and the corresponding penalty interest in accordance with this Code.
At the request of a physical person, tax agents shall be obliged to issue a certificate with respect to the amounts and types of his income, as well as the amount of withheld tax, in the form approved by the State Tax Committee of the Republic of Uzbekistan in agreement with the Ministry of Finance of the Republic of Uzbekistan.
Article 387. Incomes Taxable with Tax Agents
Income taxable with tax agents shall be:
1) income of physical persons in the form of labor payment in accordance with Article 371 of this Code;
2) income in the form of material gains in accordance with Article 376 of this Code;
3) assets income in accordance with Article 375 of this Code;
4) other income in accordance with Article 377 of this Code.
A tax agent, who pays income in the form of material gain to a physical person who is a resident of the Republic of Uzbekistan and who is not in an employment relationship with it, shall have the right not to withhold tax on the basis of a written application from a physical person. In this respect, the taxpayer shall be obliged to pay tax on income in the form of material gain in accordance with Article 393 of this Code.
Article 388. Procedure for the Calculation and Withholding by Tax Agents of Tax
Tax agents shall maintain in tax accounting registers records with respect to income received by physical persons from them during the tax period, tax benefits which are applied by physical persons at the source of payment, tax which is calculated and withheld in this respect.
Forms of tax accounting registers, the procedure of reflection of analytical data of tax accounting and data of primary accounting documents in them, shall be developed by the tax agent independently and must contain information that makes it possible to identify the taxpayer, the type of income payable to the taxpayer and the tax benefits which are applied at the source of payment, the dates of their payment, the status of the taxpayer, dates of withholding and payment of tax.
Income of physical persons who are non-residents of the Republic of Uzbekistan from sources in the Republic of Uzbekistan shall be taxed by tax agents on the basis of the tax base and the established tax rate.
Tax agents shall be obliged to withhold the amount of tax calculated from the income of the taxpayer specified in Article 387 of this Code.
The tax agent shall withhold the accrued tax amount from the taxpayer with respect to any monetary resources payable by the tax agent to the taxpayer or on his instruction to third parties.
Amounts of tax shall be calculated and withhold by tax agents for the place of work of the taxpayer on a monthly cumulative basis from the beginning of the year proceeding from the tax base and tax rates established by this Section.
The tax authorities shall recalculate amount of tax of physical person, who have received a gift, material assistance and other types of assistance not for the place of their main job or from other tax agents, when a physical person submits a declaration of aggregate annual income.
Where the taxpayer changes the place of main job (service, study) during the year, he shall be obliged to submit to the tax agent at the new place of main job (service, study) a certificate with respect to the income which have been paid to him and the amounts of tax which have been withheld from him in the current year before the first wage is calculated. In case the taxpayer sis not provide a certificate from the previous main place of the job (service, study) or did not provide the taxpayer identification number, the tax shall be withheld without applying the benefits provided for by paragraph three of clause 1 of Article 378 and Article 380 of this Code. The tax amount shall be recalculated with account taken of the income received at the previous main place of job (service, study) upon submission of a certificate and taxpayer identification number.
Tax at a new place of main job (service, study) shall be calculated on the basis of the aggregate income received from the beginning of the calendar year from the previous and new main place of job (service, study).
Where payments are made to an employee for the place of his previous main job after the termination of the employment agreement (contract) with him, these payments shall be taxed without the application of tax benefits provided for by paragraph three of clause 1 of Article 378 and Article 380 of this Code.
The tax authority shall calculate the final amount of tax with respect to the income of physical persons received outside the place of their main job on the basis of data in the submitted declaration of aggregate annual income.
Article 389. Procedure for the Submission of Tax Reporting
Tax agents shall be obliged to submit to the tax authority for the place of their tax registration:
1) a certificate in the form approved by the State Tax Committee of the Republic of Uzbekistan in agreement with the Ministry of Finance of the Republic of Uzbekistan with respect to physical persons who have received income in the form of material gain, which have not been taxed at the source of payment, within thirty days after the tax period has elapsed;
2) information with respect to the amounts of income which have been accrued and actually paid and amounts of taxes which have been withheld in the form approved by the State Tax Committee of the Republic of Uzbekistan by agreement with the Ministry of Finance of the Republic of Uzbekistan, monthly, no later than the fifteenth day of the month following the reporting period, and at the end of the year— within the time limit for the submission of the annual financial statements. Legal entities which are non-residents of the Republic of Uzbekistan and which operate in the Republic of Uzbekistan through permanent establishments, shall provide information with respect to the amounts of income which have been accrued and have actually been paid, and the amount of tax which have been withheld as at the end of the year, by March 25 of the year following the reporting year.
Tax agents which are legal entities of the Republic of Uzbekistan, excluding major taxpayers, and including those which have branches and (or) autonomous divisions with more than 25 employees, shall submit tax reporting specified in part one of this Article with respect to employees of these branches and (or ) autonomous subdivisions, to the tax authority for the place of registration of those branches and (or) autonomous subdivisions.
Tax agents who are individual entrepreneurs shall submit tax reporting specified in part one of this Article with respect to their employees to the tax authority for the place of tax registration, unless otherwise provided by Chapter 57 of this Code.
Article 390. Procedure for the Payment of Tax
The tax agent shall pay the calculated amount of tax at the source of payment simultaneously with the payment of income to the taxpayer, but not later than the time limits for submission of tax reporting.
Where the income is paid in kind, the calculated amount of tax shall be payable within five days after the month, in which the payment in kind had been made, has elapsed.
Article 391. Procedure for the Return of an Excessively Withheld Tax Amount
The tax agent shall refund the tax amount which is excessively withheld from the taxpayer's income on the basis of a written application of the taxpayer, unless otherwise provided by this Chapter.
The tax amount which has been withheld in excess by the tax agent shall be refunded within limits of one tax period.
The tax agent shall refund the excessively withheld tax amount to the taxpayer at the expense of the amounts of this tax to be transferred to the budgetary system on account of forthcoming payments, both for the specified taxpayer and for other taxpayers from whose income the tax agent withholds such tax, within three months from the date of receipt by the tax agent of the corresponding application of a taxpayer.
The tax agent shall refund to the excessively withheld tax amounts to the taxpayer in a non-monetary form by transferring monetary resources to the taxpayer's bank account indicated in his application.
Where a tax agent is absent or the tax period established by part two of this Article has elapsed, the taxpayer shall have the right to submit an application to the tax authority for the return of the tax amount that was excessively withheld from him and transferred to the budget system earlier by the tax agent, with the submission of a tax reporting simultaneously with respect to aggregate annual income, at the end of the tax period.
A taxpayer who has received the status of a resident of the Republic of Uzbekistan in a tax period, shall have the right to recalculation and refund of the amount of tax which it has paid in this period as a non-resident. The tax authority, in which the taxpayer has been registered for the place of residence (place of stay), shall refund the tax amount upon submission by the taxpayer of a declaration of aggregate annual income in the manner prescribed by Article 397 of this Code. This declaration must be accompanied by documents, which confirm the status of a resident of the Republic of Uzbekistan in this tax period.
Article 392. Special Considerations of Payment of a Fixed Tax Amount
Taxpayers specified in part three of Article 385 of this Code, who have expressed a desire to pay fixed tax amount, shall pay tax on a monthly basis no later than the fifteenth day of the month in which entrepreneurial activity has been carried out.
The taxpayer shall pay a fixed tax amount, starting from the month following the month of his state registration as a business entity or the conclusion of an employment contract with an individual entrepreneur or family business entity.
Taxpayers who are engaged in several types of activities, shall pay fixed tax amount for each type of activity separately, in the amounts established for these types of activities.
Taxpayers who receive other income, along with income from activities which are taxable in a fixed amount, shall be obliged to maintain separate records for these types of income and pay tax with respect to these incomes on the basis of a declaration of aggregate annual income in the manner prescribed by Article 397 of this Code, at the tax rates established by Article 381 of this Code.
In the event an individual entrepreneur (family entrepreneurship subject) suspends his activities for a certain period, before the suspension of activities, he shall submit an application to the body, which carries out state registration of the business entity, with regard to a temporary suspension of activities with the simultaneous delivery of a certificate of state registration. In this respect, an individual entrepreneur (a subject of family entrepreneurship), which hire employees for entrepreneurial activity, shall also submit to the tax authority for the place of tax registration employee record cards, which are issued in accordance with the established procedure, with respect to each employee within the established time limit.
The body, which carries out the state registration of a business entity, upon receiving an application for the temporary suspension or resumption of the activities of an individual entrepreneur (a family business entity), shall provide information to the tax authority for the place of tax registration with respect to the temporary suspension or resumption of the activities of an individual entrepreneur (family business entity), no later than the end of the next working day, in the form approved by the State Tax Committee of the Republic of Uzbekistan and the Ministry of Finance of the Republic of Uzbekistan.
The grounds for suspending the payment of fixed tax amount shall be:
1) information which is received by the tax authorities with respect to the temporary suspension of the activities of an individual entrepreneur (a family business entity), provided by the body which carries out state registration of the business entity;
2) employee record cards received by tax authorities for each employee from an individual entrepreneur.
Taxpayers, who have expressed a desire to pay fixed tax amount, shall be obliged to maintain records of income and expenses connected with the receipt of income in the registers for recording income and expenses.
Registers for recording income and expenses shall be:
1) ledger for recording income and expenses of an individual entrepreneur (a family business entity);
2) sales receipts ledger.
Forms of registers for recording income and expenses shall be approved by the State Tax Committee of the Republic of Uzbekistan.
Registers for recording income and expenses shall be registered by tax authorities for the place of tax registration of an individual entrepreneur (family business entity), on the basis of an application of an individual entrepreneur (family business entity).
Reports on the activities of an individual entrepreneur (family business entity) shall be submitted to the tax authorities for the place of tax registration as at the end of each quarter no later than the tenth day of the month following the reporting quarter.
Chapter 57. Taxation of Income on the Basis of a Declaration of Aggregate Annual Income
Article 393. Income Taxable on the Basis of a Declaration of Aggregate Annual Income
The following incomes of physical persons who are residents of the Republic of Uzbekistan shall be deemed income taxable on the basis of the declaration:
income from assets, which are not taxable by a tax agent in accordance with this Section;
income which is received in the form of royalties for the creation and use of works of science, literature and art;
income in the form of material gains, which have not been taxed by a tax agent;
income which is received from sources other than tax agents;
income which is received by physical persons specified in part three of Article 385 of this Code, where they choose the procedure for the payment of tax on the basis of a declaration of aggregate annual income;
other taxable income from which the tax agent did not withhold the tax.
A declaration of aggregate annual income shall not be submitted where the tax was withheld from income received by the taxpayer outside the place of his main job on the basis of his application, with the exception of income specified in paragraph five of part one of his Article.
A foreign physical person, who is a resident of the Republic of Uzbekistan or who became one before April 1 of the current year, shall submit a declaration of aggregate annual income in the manner and time limits provided for in Article 397 of this Code, irrespective of the provisions of parts one and two of this Article.
Article 394. Special Considerations Relating to Taxation of Income Received by Certain Categories of Taxpayers
Taxpayers, specified in part three of Article 385 of this Code, who pay tax on the basis of a declaration of aggregate annual income, shall be obliged to maintain records of income and expenses with respect to the receipt of income, and shall have the right to deduct from income their expenses, which are actually incurred and documented, connected with the implementation of entrepreneurial activity. In this respect, the aggregate income of taxpayers specified in part three of Article 385 of this Code shall consist of income from the sale of goods (services), as well as other incomes specified in Article 370 of this Code.
Article 395. Special Considerations Relating to Taxation of Income Received in the Form of Royalties
Taxpayers, who receive income in the form of royalties for the creation and use of works of science, literature and art, shall have the right to carry out such activities without state registration as an individual entrepreneur.
Taxpayers whose income is taxed in accordance with this Article shall pay tax on the basis of a written notification from the tax authority.
A taxpayer who receives royalties for the creation and use of works of science, literature and art shall be obliged to maintain records of income and expenses with respect to the receipt of income, and shall have the right to deduct from income its expenses, which are actually incurred and documented, connected with the implementation of creative activities, but no more than 30 percent of the aggregate income received.
The expenses connected with the implementation of creative activities shall be:
expenses for purchasing materials which are necessary for the creation and use of works of science, literature and art;
expenses for the rental of premises and property which is used solely for the creation, publication, performance or other use of works of science, literature and art.
Article 396. Declaration of Aggregate Annual Income
Declaration of aggregate annual income shall be understood to mean a written statement of the taxpayer with respect the received annual income.
The declaration of aggregate annual income shall be accompanied by a tax agent's certificate of income, which are paid, and tax withheld, in the form approved by the State Tax Committee of the Republic of Uzbekistan and the Ministry of Finance of the Republic of Uzbekistan.
The form of the declaration of aggregate annual income shall be approved by the State Tax Committee of the Republic of Uzbekistan in agreement with the Ministry of Finance of the Republic of Uzbekistan.
Where the tax authority discovers an error in the taxpayer's declaration of aggregate income, which leads to an underestimation of the amount of tax payable, the taxpayer shall be notified of the discovery of an error in the submitted declaration of aggregate annual income.
A taxpayer, who has received a notification from the tax authority, shall be obliged to make the necessary amendments to the declaration of aggregate annual income within ten days from the date of receipt of the corresponding notification.
Where an application for amending the declaration of aggregate annual income has been submitted before the expiration of the tax payment time limit, the taxpayer shall be released from the liability established by this Code.
Where an application for amending the declaration of aggregate annual income has been filed after the expiration of the tax payment time limit, but before the tax authority has discovered the error, the taxpayer shall be released from liability in the event of payment of the due tax amount and the corresponding penalty.
The day the tax authority discovers an error shall be the day on which the taxpayer receives a notification from the tax authority with respect to the discovery of an error in the submitted declaration of aggregate annual income.
Article 397. Procedure for the Submission of a Declaration of Aggregate Annual Income
For income specified in Article 393 of this Code, taxpayers shall submit a declaration of aggregate annual income to the tax authority for the place of permanent residence no later than April 1 of the year following the reporting year, unless otherwise provided by this Article.
For income specified in Article 393 of this Code, taxpayers shall submit a declaration of aggregate annual income to the tax authority for the place of permanent residence no later than April 1 of the year following the reporting year, unless otherwise provided by this Article.
Citizens of the Republic of Uzbekistan, who have stayed outside the Republic of Uzbekistan for a total of one hundred and eighty-three days or more during any consecutive twelve-month period, may submit a declaration of aggregate annual income with respect to income received from sources in the Republic of Uzbekistan and abroad to the tax authority for the place of permanent residence no later than one month from the date of return to the Republic of Uzbekistan, on a voluntary basis. In this respect, tax shall not be payable for the period in which a physical person did not meet the criteria for recognition as a tax resident of the Republic of Uzbekistan, with respect to income received outside the Republic of Uzbekistan.
A taxpayer, who has received a grant, upon submission of a declaration of aggregate annual income, shall indicate the amount of income received under the grant, the amount of tax, and enclose the corresponding conclusion of the authorized body.
Taxpayers, who receive income from the lease of property, which are not taxable at the source of payment, as well as physical persons specified in part three of Article 385 of this Code, and who pay tax on the basis of a declaration of aggregate annual income, along with the submission of a declaration of aggregate annual income, shall submit also a preliminary declaration within the following time limits:
1) taxpayers who receive income from the lease of property — within five days after the first month has elapsed from the date on which the rental income arise;
2) physical persons specified in part three of Article 385 of this Code, who pay tax on the basis of a declaration of aggregate annual income, no later than February 1 of the current year. Newly registered business entities shall submit a preliminary declaration by the end of the month in which the state registration of the business entity is carried out.
Upon registration of a lease agreement with respect to immovable property with the tax authorities, a preliminary declaration shall not be submitted.
Upon termination of receiving income from the lease of property, the taxpayer shall notify the tax authority for the place of permanent residence in writing.
A foreign physical person who has become a resident of the Republic of Uzbekistan before April 1 of the current year, shall submit a declaration of aggregate annual income for the previous tax period.
Where a foreign physical person, who is a resident of the Republic of Uzbekistan, ceases activities which are taxable in accordance with the procedure established by this Chapter during a calendar year, and leaves the territory of the Republic of Uzbekistan, a declaration with respect to income which is actually received during the period of his stay in the current tax period on the territory of the Republic of Uzbekistan, must be submitted one month before departure. Where a foreign physical person who is a resident of the Republic of Uzbekistan leaves abroad for permanent residence before February 1 of the current year, the declaration of income for the current year shall not be submitted.
The tax, which is calculated on the basis of the declaration of aggregate annual income, the procedure for submission of which is determined by part nine of this Article, shall be payable within fifteen days from the date of filing the declaration.
Where the taxpayer has not submitted a declaration of aggregate annual income, as well as in case where inaccurate information in the previously submitted declaration was revealed and (or) the taxpayer has not filed an application for amending the declaration of aggregate annual income within the time limits established in part six of Article 396 of this Code, the tax authority shall have the right to calculate the amount of tax on the basis of the information available to it and handover a payment notice on the amount of the calculated tax payable to the taxpayer within ten days. Where a taxpayer submits a declaration or a revised declaration of aggregate annual income, the final tax amount shall be determined with account taken of this declaration.
Article 398. The Procedure for the Payment of Tax on the basis of the Declaration of Aggregate Annual Income
Physical persons who are residents of the Republic of Uzbekistan shall pay the tax which is calculated according to the declaration of aggregate annual income no later than June 1 of the year following the tax period which has elapsed.
Physical persons who are residents of the Republic of Uzbekistan may pay the calculated tax in foreign currency from a bank account situated in a foreign state. In this respect, the tax which is expressed in national currency, shall be translated into foreign currency at the exchange rate of the Central Bank of the Republic of Uzbekistan established as at the date of tax payment.
Physical persons, who receive income from the lease of property, as well as physical persons specified in part three of Article 385 of this Code, who pay tax on the basis of a declaration of aggregate annual income, shall pay tax on a monthly basis until the fifteenth day of the month following the month of receipt of income, on the basis of the submitted preliminary declaration or notification of the tax authority. Upon elapsing of the year, the annual tax amount shall be calculated based on the income actually received. The difference between this amount and the amounts which are paid during the year shall be recovered from the taxpayer or refund to him no later than June 1 of the following year.
The tax payment date shall be:
where tax agents or physical persons pay from a bank account — the day the resources are debited from the bank account;
where physical persons deposit monetary resources — the date of depositing resources to the bank's cash desk.
Tax which is calculated by the tax authorities must be paid within the time limits specified in the payment notification.
Article 399. Credit of Tax which is Paid by Residents outside the Republic of Uzbekistan
Amounts of tax on income of physical persons who are residents of the Republic of Uzbekistan, which are paid outside the Republic of Uzbekistan, shall be credited, upon payment of tax in the Republic of Uzbekistan, in the similar procedure provided for in Article 342 of this Code.
The tax shall be credited as at the end of the tax period on the basis of a declaration of aggregate annual income which is submitted by a physical person.
Article 400. Special Considerations Relating to Taxation of Income of Non-Residents of the Republic of Uzbekistan
Income of physical persons who are non-residents of the Republic of Uzbekistan shall be taxed at the source of payment irrespective of whether the payment was carried put inside or outside the Republic of Uzbekistan.
The income of physical persons who are non-residents of the Republic of Uzbekistan shall be taxed with account taken of the international treaties of the Republic of Uzbekistan, except for cases where the collection of tax may be terminated or limited on the basis of reciprocity.
Payment of income to a physical person who is non-resident of the Republic of Uzbekistan shall be carried out without withholding tax at the source of payment or with the use of a reduced tax rate in accordance with the provisions of the international treaty of the Republic of Uzbekistan and special provisions under international treaties, which regulate issues of avoidance of double taxation and prevention of tax evasion, in accordance with Article 6 of this Code.
Payment of income to a physical person who is non-resident of the Republic of Uzbekistan shall be carried out without withholding tax at the source of payment or with the use of a reduced tax rate in accordance with the provisions of the international treaty of the Republic of Uzbekistan and special provisions under international treaties, which regulate issues of avoidance of double taxation and prevention of tax evasion, in accordance with Article 6 of this Code.
Where a tax agent pays the amount of tax, which is calculated from the income of a non-resident of the Republic of Uzbekistan in accordance with the provisions of this Code, at his own expense without withholding it, the tax agent's obligation to withhold and transfer tax at the source of payment shall be considered fulfilled.
Article 401. Procedure for the Return of Tax which is Withheld from the Income of a Non-Resident
In the event where the tax have been withheld and paid to the budget with respect to income received from sources in the Republic of Uzbekistan by a non-resident physical person, who has the right to application of the relevant international treaty of the Republic of Uzbekistan, that a non-resident shall have the right to return the tax amount paid in the manner prescribed by Chapter 12 of this Code.
SECTION XIV. SOCIAL TAX
Chapter 58. Calculation and Payment of Social Tax
Article 402. Taxpayers
Taxpayers of social tax (hereinafter in this Section referred to as “taxpayers”) shall be:
legal entities of the Republic of Uzbekistan;
legal entities who are non-residents of the Republic of Uzbekistan which operate in the Republic of Uzbekistan through permanent establishments, representative offices and branches of foreign legal entities;
certain categories of physical persons who pay social tax in accordance with the procedure provided for in Articles 408 and 409 of this Code.
Article 403. Object of Taxation
The object of taxation of social tax (hereinafter in this Section refereed to as “tax”) shall be the employer's expenses for labor payment to employees.
The object of taxation shall equally be the income of foreign personnel, which is payable to a legal entity which is non-resident of the Republic of Uzbekistan, under contracts for rendering services on provision of foreign personnel for work in the territory of the Republic of Uzbekistan.
The object of taxation for certain categories of physical persons shall be their entrepreneurial and (or) individual labor activity.
The following shall not be object of taxation:
employer's expenses in the form of compensation to the employee for harm connected with labor injury or other damage to health, which are incurred in excess of the amounts specified in paragraph 10 of the second part of Article 369 of this Code;
expenses for labor payment to physical persons, involved in seasonal agricultural work with respect to picking cotton, for the performance of this work.
Article 404. Tax Base
The tax base for calculation of the tax shall be determined as the amount of expenses payable in accordance with Article 371 of this Code.
The tax base for calculation of the tax with respect to employees of diplomatic missions and consular offices of the Republic of Uzbekistan, as well as persons who are seconded by the Ministry of Foreign Affairs of the Republic of Uzbekistan to quota positions in international intergovernmental organizations, shall be determined on basis of income in the form of labor payment received by them for the place of their last job, prior to their seconding to job outside the Republic of Uzbekistan, which is subject to recalculation with account taken of the increase in wages for employees of budgetary organizations in the Republic of Uzbekistan.
The tax base for calculation of the tax with respect to income specified in part two of Article 403 of this Code, shall be determined as the amount of income payable to foreign personnel, but not less than 90 percent of the total expenditures under the contract for rendering services for the provision of foreign personnel for work in the territory of the Republic of Uzbekistan.
Article 405. Tax Rates
Unless otherwise provided by Article 408 of this Code, tax rates shall be established in the following amounts: