Unofficial translation Tax code of the Republic of Uzbekistan

No. Objects of taxation

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30.12.2019 English

No.	Objects of taxation
Tax rates, in percent
1.	Residential houses and apartments, summer cottages (with a total area of ​​up to 200 sq. M. inclusive), other buildings, premises and structures	0.2
2.	Residential houses and apartments situated in cities with a total area:
	over 200 sq. m up to 500 sq. m.	0.25
	over 500 sq. m.	0.35
3.	Residential houses and apartments, summer cottages situated in other settlements with an area over 200 sq.m	0.25
4.	Objects of taxation used for entrepreneurial activity, or leased to a legal entity or individual entrepreneur, as well as non-residential immovable property objects intended for entrepreneurial activity and (or) deriving income	2

With respect to newly erected residential buildings, which are not registered with the authorities that carry out state registration of rights to real estate, the tax rate shall be applied in two times to the notional value of assets on the basis of information provided by the bodies which carry out state registration of rights to real estate.
The Jokargy Kenes of the Republic of Karakalpakstan, the Kengashes of people's deputies of the regions and the city of Tashkent shall have the right to establish reducing and increasing coefficients from 0.7 to 1.3 to the established tax rates, with account taken of the special considerations of the territories and places of activities.
Where a physical person or a family business entity use a dwelling, in which they reside, simultaneously for the production of goods (services), the tax shall be payable at the tax rates specified in paragraphs 1 — 3 of part one of this Article.
With regard to non-residential construction objects, which are not completed within the normative time limits, the tax rate, shall be established at 4 percent, unless otherwise provided in part six of this Article.
With regard to empty buildings, non-utilized production areas, non-residential structures, as well as construction in progress, legislation may apply measures of impact by establishing increased tax rates provided for legal entities.
The tax period shall be the calendar year.
Article 423. Procedure for Calculation and Payment of Tax
The tax shall be calculated by tax authorities for the location of the object of taxation, irrespective of the place of residence of the taxpayer, on the basis of data from the body which carries out state registration of rights to real estate.
The amount of tax shall be calculated on the basis of the cadastral value of the property as at January 1, and the established tax rate.
With respect to buildings, premises and structures which are in the common shared ownership of several owners, the tax shall be payable by each of the owners in proportion to their share in these buildings, premises and structures.
Upon the transfer of ownership of asset from one owner to another during a calendar year, tax shall be payable by the former owner from January 1 of this year to the beginning of the month in which he lost ownership of the asset, and by the new owner — starting from the month in which the latter obtained ownership.
With respect to new buildings, premises and structures, the tax shall be payable starting from the month in which the ownership right arose.
With respect to inherited property, the tax shall be payable starting from the month in which the heir obtained the right of ownership.
Upon the destruction or demolition of the object of taxation, the levy of tax shall be terminated starting from the month in which the property was destroyed or demolished. The tax amount shall be recalculated in the existence of documents, which are issued by a local government body or a citizen's self-government body, which confirm the fact of destruction or demolition of that object.
Where the right to benefits arises (terminates) during a calendar year, the tax shall be recalculated from the month in which this right arose (terminated).
The tax authorities shall hand over to taxpayers a payment notification with respect to the payment of tax against signature or in another way, which confirms the fact and date of receipt of the payment notification, annually, no later than March 1.
Tax for the tax period shall be payable in equal installments until April 15 and October 15.
SECTION XVI. LAND TAX
Chapter 61. Land Tax from Legal Entities
Article 424. General Provisions
Payments to the budget for the use of land plots shall be carried out in the form of land tax or land rent.
The rent which is payable for land plots leased out by the Cabinet of Ministers of the Republic of Uzbekistan, the Council of Ministers of the Republic of Karakalpakstan, local government bodies shall be equated to the land tax. Tax rates, tax benefits, the procedure for the calculation of tax, submission of tax reporting and payment of tax, which are established for taxpayers of land tax from legal entities, shall equally apply to legal entities which have leased land plots.
Legal entities shall pay land tax for land plots with respect to which they have rights of ownership, possession, use or lease.
Article 425. Taxpayers
Taxpayers of land tax from legal entities (hereinafter in this Chapter referred to as “taxpayers”) shall be deemed legal entities, including non-residents of the Republic of Uzbekistan, which have land plots on the basis of ownership, possession, use or lease rights.
Where an immovable property is rented, the landlord shall be deemed a taxpayer. With respect to immovable property objects which are transferred (received) in financial lease (leasing) in accordance with a financial lease (leasing) contract, the lessee shall be deemed a taxpayer.
Where a land plot is shared by several legal entities, each legal entity shall be deemed a taxpayer for its share of the used area of the land plot.
Article 426. Object of Taxation
The object of taxation by the land tax from legal entities (hereinafter in this Chapter referred to as “tax”) shall be land plots, which legal entities have on the basis of ownership, possession, use or lease rights.
The following land plots shall not be taxable:
1) used by non-commercial organizations in the framework of non-commercial activities;
2) of the general use by settlements, horticultural, viticultural or gardening associations (squares, streets, driveways, roads, access roads, irrigation networks, sewers, embankments and other common lands);
3) occupied by public highways;
4) used for satisfying the cultural and domestic needs and recreation of the population (forest parks, parks, boulevards, squares, rest houses, children's health camps, places of mass recreation and tourism of the population, as well as the lands of the irrigation ditch network);
5) occupied by state reservations, complex (landscape) reserves, natural parks, state natural monuments, reserves (except for reserves formed in hunting households), natural nurseries, state biosphere reserves, national parks;
6) for health-improving purposes which means land plots with natural healing factors favorable for the organization of disease prevention and treatment, provided to the relevant institutions and organizations for permanent use;
7) for recreational purposes which means land plots provided to relevant institutions and organizations for the organization of mass recreation and tourism of the population;
8) for historical and cultural purposes which means land plots occupied by objects of material cultural heritage, memorial parks, provided to the relevant institutions and organizations for permanent use;
9) occupied by hydrometeorological and hydrogeological stations and posts;
10) occupied by separately situated objects of civil protection and mobilization purposes, which are recorded on the balance sheet of a legal entity;
11) for municipal and domestic purposes (in particular, burial places, places of collection, reloading and sorting of household waste, as well as places for neutralization and disposal of waste);
12) occupied by apartment buildings, with the exception of land plots occupied by non-residential real estate objects;
13) water fund;
14) stock.
Where the land plots specified in part two of this Article are used for conducting economic activity, they shall be taxed in the manner prescribed by this Chapter.
Article 427. Tax Base
The tax base shall be:
for non-agricultural land — the total area of a non-agricultural land plot minus the area of land plots which are not taxable in accordance with part two of Article 428 of this Code;
for agricultural land — the standard value of land plots determined in accordance with the legislation, and for horticultural agricultural enterprises for land which is occupied by horticultural products — the total area of the land plot, minus the land plots which are not taxable in accordance with part two of Article 428 of this Code.
With respect to land plots for which the right of ownership, possession, use or lease has transferred to the taxpayer during the year, the tax base shall be calculated starting from the next month after the corresponding right to land plots arises. In the event of a decrease in the area of a land plot, the tax base shall be reduced from the month in which the area of the land plot decreased.
Where legal entities have the right to a tax benefit, the tax base shall reduce from the month in which this right arose. In event of termination of the right to a tax benefit, the tax base shall be calculated (increased) from the month following the month in which this right has been terminated.
Where a taxpayer carries out non-taxable activities, the tax base shall be determined on the basis of maintenance of separate records of taxable and non-taxable land. Where the maintenance of separate records is impossible, the tax base shall be determined on the basis of the proportion of net proceeds from taxable in the total volume of net proceeds.
Article 428. Tax Benefits
Producers of energy from renewable sources shall be tax exempt with respect to land plots occupied by installations of renewable energy sources (with a nominal capacity of 0.1 MW and more) for a time limit of ten years from the date of their commissioning.
Non-taxable land plots shall be deemed those which are:
occupied by objects of culture, education, health care and social protection of the population;
occupied by sports and physical culture and recreation complexes, places of rest and health improvement for mothers and children, rest homes and educational and training bases;
occupied by urban electric transport routes and subway lines, including land occupied by public transport stops and subway stations and structures on them;
occupied by water supply and sewerage facilities in settlements (main water pipelines, water supply networks, sewer collectors and structures on them, pumping stations, water intake and treatment facilities, inspection wells and siphons on the water supply and sewerage network, water towers and other similar structures);
occupied by main heating pipes, including pumping stations (booster, step-down, mixing, drainage), heat metering and control devices, heaters, hot water circulation pumps and other similar structures;
occupied by protective forest plantations. Protective forest plantations shall include: forbidden forest belts along the banks of rivers, lakes, water reservoirs and other water objects; forbidden forest belts protecting the spawning grounds of valuable commercial fish; anti-erosion forests; protective forest belts along railways and highways; desert and semi-desert forests; urban forests and forest parks; forests around green areas of cities, other settlements and industrial centers; forests of sanitary protection zones of water supply sources; forests of sanitary protection districts of resort natural areas; especially valuable forests; forests of scientific or historical significance;
on which drip irrigation is used — for a time limit of five years from the beginning of the month in which the drip irrigation system was introduced;
newly developed for agricultural purposes — for the time limit of their development and for five years from the time of completion of development in accordance with the project approved by the authorized body;
existing irrigation, on which reclamation works are carried out — for a time limit of five years from the start of work in accordance with the project approved by the authorized body;
on which new plantings of orchards, vineyards and mulberry trees were made for a time limit of three years, regardless of the use of row spacings for sowing agricultural crops. The calculation of the time limit for which the tax benefit is granted for new plantings planted in the autumn shall start from January 1 of the following year, and for plantings planted in the spring shall start from January 1 of the current tax period;
for agricultural purposes and the forest fund of scientific organizations, experimental and educational-experimental households of scientific research organizations and educational institutions of agricultural and forestry profile, used directly for scientific and educational purposes. In accordance with this clause, land plots, which are occupied by crops and plantations used for scientific experiments, experimental work, selection of new varieties and other scientific and educational purposes, the subject of which is approved, shall be tax exempt.
The tax benefits established by this Article shall not apply to land plots which are used for other than their intended purpose.
Article 429. Tax Rates
Tax rates for non-agricultural land shall be established in absolute values per 1 hectare. The specific amount of tax rates shall be established by the Law on the State Budget of the Republic of Uzbekistan.
The tax rate for agricultural land shall be established at 0.95 percent of the standard value of agricultural land, and for horticultural agricultural enterprises with respect to land occupied by horticultural products — in absolute value per 1 hectare.
A coefficient of 0.1 shall be applied to tax rates for land plots occupied by:
legal entities, the only participants of which are public associations of persons with disabilities, where disabled persons account for no less than 50 percent, and the share of the labor payment fund of disabled persons is no less than 50 percent of the total labor payment fund of association;
power lines, substations and structures on them;
nationwide communication lines (overhead and cable communication lines, rack lines and radio systems, underground cable lines, designating their signal and metering signs, radio relay communication lines, cable telephone ducts, ground and underground non-serviced amplifying points, distribution cabinets, ground loop boxes and other structures communication);
public railway tracks, including station and sorting railway tracks, consisting of an earth bed, artificial structures, linear track buildings, railway communication and power supply devices, structures and track devices, as well as protective forest plantations provided in accordance with the established procedure for permanent or temporary use by enterprises, institutions and organizations of railway transport;
main oil and gas pipelines, including compressor, pumping, fire-fighting and emergency control stations, cathodic protection stations for pipelines with their connection points, pipeline cleaning devices and other similar structures;
runways, taxiways and aircraft parking, radio navigation and electric lighting equipment of civil aviation airports;
for the construction of objects which are included in the State Development Programs of the Republic of Uzbekistan — for the time limit of the standard construction period;
objects for which the decisions of the Cabinet of Ministers of the Republic of Uzbekistan on their conservation were adopted — for the period of their conservation.
Part three of this Article shall apply to land plots which are assigned to legal entities in accordance with the established procedure.
Where the quality of agricultural land has deteriorated (the bonitet score decreased), as a result of the fault of the owner of the land plot, landowner, land user or tenant, the tax shall be payable by legal entities proceeding from the standard value of agricultural land based on the bonitet score that existed before the deterioration of the land quality.
Where the quality of agricultural land has improved (the bonitet score increased), the tax shall be payable by legal entities proceeding from the standard value of agricultural land based on the new bonitet score from the beginning of the year following the year of soil grading work, without recalculating it during the periods when agrotechnical measures were completed.
For agricultural land which is situated within the administrative boundaries of cities and towns, the tax shall be payable at double tax rates established for agricultural land.
For land plots which are occupied by construction in progress, tax shall be payable at double tax rates, unless otherwise provided by legislation.
With respect to land plots which are occupied by empty buildings, non-used production areas, non-residential structures, as well as objects of construction in progress, the legislation may apply measures of impact by establishing increased tax rates, and the tax benefits specified in Article 428 of this Code shall not apply to them.
Objects of construction in progress shall include objects, the construction of which has not been completed within the standard time limits established by the design and estimate documentation for the construction of this object, and, where the standard construction time limits have not been established, within twenty four months starting from the month in which the permit of authorized body for the construction of this object was obtained.
Upon use of land plots without documents or in a larger size than indicated in the documents, which confirm the right to the land plot, the tax rate shall be established at four times the established tax rates.
Article 430. Tax Period
The tax period shall be the calendar year.
Article 431. Procedure for the Calculation of Tax and Submission of Tax Reporting
Tax shall be calculated as at January 1 of each tax period, and tax reporting shall be submitted to the tax authority for the location of the land plot:
for non-agricultural land — until January 10 of the current tax period;
for agricultural land — until May 1 of the current tax period.
Taxpayers shall independently calculate tax on the basis of the tax base which is determined in accordance with Article 427 of this Code and the corresponding tax rate.
Where the tax base (the calculated amount of tax) changes during the tax period, legal entities shall be obliged to submit updated tax reporting to the tax authority within a month.
Legal entities, which have had changes in the total area and composition of agricultural land during the tax period, shall submit updated tax reporting on agricultural land to the tax authority before December 1 of the current year.
Legal entities, which have land plots occupied by the objects specified in part two of Article 426 of this Code, shall submit to the tax authorities for the location of these objects a certificate with respect to the non-taxable land plots available to the legal entity, before January 10 of the current tax period, in the form approved by the State Tax Committee of the Republic of Uzbekistan.
Article 432. Procedure for Payment of Tax
Tax for non-agricultural land shall be payable by:
payers of tax on turnover — by the 10th day of each first month of the quarter in the amount of one fourth of the annual tax amount;
by taxpayers who are not taxpayers of tax on turnover — by the 10th day of each month in the amount of one twelfth of the annual tax amount.
Where obligations arise after the due date for the payment of tax during the tax period, this amount shall be payable no later than thirty days from the date on which the obligation arose.
Tax on agricultural land shall be payable in the following order:
before September 1 of the reporting year — 30 percent of the annual tax amount;
before December 1 of the reporting year — the remaining tax amount.
Chapter 62. Land Tax from Physical Persons
Article 433. Taxpayers
Taxpayers of land tax from physical persons (hereinafter in this Chapter referred to as “taxpayers”) shall be deemed physical persons, including dekhkan farms with and without the formation of a legal entity, which have land plots on the basis of ownership, possession, use or lease rights.
The rent payable for land plots which are leased out by the Cabinet of Ministers of the Republic of Uzbekistan, the Council of Ministers of the Republic of Karakalpakstan, local government bodies shall be equated to the land tax. Tax rates, tax benefits, the procedure for calculation and payment of tax, established for taxpayers of land tax from physical persons, shall equally apply to physical persons, who have received land plots for rent.
Land tax on land plots, with respect to which the right of ownership, possession and use has been transferred along with the inheritance of a residential building, non-residential buildings and structures, shall be payable by the heirs with account taken of the tax obligations of the testator.
Article 434. Object of Taxation
The object of taxation by land tax from physical persons (hereinafter in this Chapter referred to as “tax”) shall be land plots, which are:
1) provided for lifelong inheritable possession for running a dekhkan croft;
2) provided for lifelong inheritable possession for construction of individual housing;
3) provided for the collective gardening, viticulture and horticulture, as well as occupied under individual garages;
4) provided in the order of the official land allotment;
5) the right of ownership, possession and use to which has been transferred along with a residential building and constructions by inheritance as a result of donation or acquisition;
6) acquired for ownership in the manner prescribed by legislation;
7) provided for use or rent for entrepreneurial activities.
Land plots occupied by multi-apartment buildings, with the exception of those specified in clause 7 of part one of this Article, and non-residential real estate objects located in multi-apartment buildings, shall not be taxable.
Article 435. Tax Base
The tax base shall be the area of land plots according to the data of the body, which carries out state registration of rights to immovable property.
With respect to land plots which are provided to citizens for collective gardening, viticulture and horticulture, as well as those which are occupied under individual garages, the tax base shall be determined according to the data of the governing bodies of the organizations which have provided these land plots.
The tax base with respect to the areas of official land allotments shall be determined according to the data of enterprises, institutions and organizations, which have provided land plots to their employees.
Article 436. Tax Benefits
The following shall be tax exempt:
1) citizens awarded the title of "Uzbekiston Kakhramoni", Hero of the Soviet Union, Hero of Labor, awarded the Order of Glory of three degrees. This benefit shall be granted on the basis of a certificate of conferring the title "Uzbekiston Kakhramoni", a book of a Hero of the Soviet Union and a Hero of Labor, an order book or a certificate of the defense department;
2) disabled people and war veterans, as well as persons equated to them, who are to be established by legislation. This benefit shall be granted on the basis of the corresponding certificate of a disabled (participant) of war or a certificate from the defense department or other authorized body, to other disabled people (participants) — a certificate of a disabled person (participant) confriming the right to benefits;
3) persons with disabilities of I and II groups. This benefit shall be granted on the basis of a pension certificate or a certificate of a medical and labor expert commission;
4) lonely pensioners. Lonely pensioners shall be understood to mean pensioners who resides alone or together with minor children or a disabled child in a separate house. This benefit shall be granted on the basis of a pension certificate or a certificate of the district (city) department of the off-budget Pension Fund under the Ministry of Finance of the Republic of Uzbekistan, as well as a certificate of citizens' self-government bodies;
5) families which have many children and have lost their breadwinner. For tax purposes, families which have many children and have lost their breadwinner shall be understood to mean families in which one of the parents or both parents have died and in which there are five or more children under the age of sixteen. This benefit shall be granted on the basis of a certificate from the district (city) department of the off-budget Pension Fund under the Ministry of Finance of the Republic of Uzbekistan;
6) citizens (including those who were temporarily sent or seconded) who receive benefits for participation in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant. This benefit shall be granted on the basis of a certificate from a medical and labor expert commission, a special certificate of persons with disabilities, a certificate of a participant in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant, as well as other documents, which are issued by authorized bodies for granting benefits;
7) persons, who use renewable energy sources in residential premises with complete disconnection from existing energy networks — for a time limit of three years starting from the month in which renewable energy sources have been installed. This benefit shall be granted on the basis of a certificate, which is issued by the energy supplying organization confirming the use of renewable energy sources with a complete disconnection from the existing energy networks.
The tax benefits established by the first part of this Article, excluding the one specified in clause 5, shall be granted to physical persons, who have registered with the state registration authority the rights to land plots provided to them for individual housing construction and dekhkan crofts. In this respect, these tax benefits can be granted only for one land plot at the choice of the taxpayer, with the exception of the persons specified in paragraph 7 of part one of this Article.
Persons who are entitled to tax benefits specified in this Article shall independently submit to the tax authorities for the location of the land plot documents, which confirm the right to tax benefits.
Article 437. Tax Rates
Tax rates shall be established in absolute value per 1 sq.m. The specific amount of tax rates shall be established by the Law on the State Budget of the Republic of Uzbekistan.
The Jokargy Kenes of the Republic of Karakalpakstan, the Kengashes of people's deputies of the regions and the city of Tashkent shall have the right to establish decreasing and increasing coefficients from 0.7 to 1.3 to the established tax rates, with account taken of the special considerations with respect to the territories and places of activity.
With respect to land plots which are used for entrepreneurial activity, or upon leasing to a legal entity or individual entrepreneur of residential buildings, summer cottages, individual garages and other constructions, structures, premises, as well as land plots, which are occupied under non-residential immovable property objects, owned by physical persons, the tax shall be levied from physical persons at the tax rates established for the payment of land tax from legal entities, and the tax benefits specified in Article 436 of this Code shall not apply to them.
With respect to land plots which are occupied by empty buildings, non-used production areas, non-residential structures, as well as objects of construction in progress, the legislation may apply measures of impact by establishing increased tax rates provided for legal entities.
Where a physical person or a family enterprise uses a land plot for the production of goods (services) with residing simultaneously in a residential building situated on it, tax shall be payable at the tax rate established for physical persons.
In the event where physical persons do not sow agricultural crops or improve the land plots provided for individual housing construction and improvement of a residential building on their backyard, the tax shall be payable in three times amount.
Upon use of land plots without documents or in a larger size than is indicated in the documents, which confirm the right to a land plot, the tax rate shall be established at three times the established tax rates.
Article 438. Tax Period
The tax period shall be the calendar year.
Article 439. Procedure for Calculation of Tax
The tax shall be calculated by the tax authorities for the location of the land plot, irrespective of the place of residence of the taxpayer, on the basis of data from the body which carries out state registration of rights to immovable property.
The tax authorities shall issue to physical persons a payment notification, which indicates the amount of tax and the time limits for its payment against signature or in another way, confirming the fact and date of receipt of the payment notification, annually, no later than March 1.
Upon change of the area of the land plot and arising (terminating) of the right to benefits during the year, the tax authorities must recalculate the tax within a month after the indicated changes and present the taxpayer with a new or additional payment notification, which indicates the amount of tax and the time limits of its payment.
Article 440. Procedure for Payment of Tax
For land plots which are allotted during the year, tax shall be payable by physical persons starting from the month following the month in which the land plot has been allotted.
In the event of a decrease in the area of a land plot, the payment of tax shall cease (decrease) from the month in which the decrease occurred.
Where benefits are established on tax, this tax shall not be payable from the month in which the right to the benefit has arisen. In the event of termination of the right to tax benefits, this tax shall start to be payable from the month following the month in which this right has terminated.
Tax for the tax period shall be payable by physical persons in equal installments until April 15 and October 15.
SECTION XVII. TAX FOR THE USE OF WATER RESOURCES
Chapter 63. Calculation and Payment of Tax for the Use of Water Resources
Article 441. Taxpayers
Taxpayers of tax for the use of water resources (hereinafter in this Section referred to as “taxpayers”) shall be the following persons who carry out primary water use or water consumption in the territory of the Republic of Uzbekistan:
legal entities of Republic of Uzbekistan;
legal entities which are non-residents of the Republic of Uzbekistan operating in the Republic of Uzbekistan through permanent establishments;
individual entrepreneurs using water for entrepreneurial activities;
dekhkan crofts.
Legal entities which supply water to settlements shall be deemed taxpayers only for water used for their own needs.
Article 442. Object of Taxation
The object of taxation by the tax for the use of water resources (hereinafter in this Section referred to as “tax”) shall be water resources, which are used from surface and underground sources.
The following are not taxable:
1) water resources which are used by non-commercial organizations in the framework of non-commercial activities;
2) mineral underground waters which are used by healthcare institutions for medicinal purposes, with the exception of the volume of water used for sale in the trade network;
3) groundwater which is extracted in order to prevent their harmful effects on the environment, with the exception of the volume of water used for production and technical needs;
4) groundwater which is extracted from mine drainage along with the extraction of minerals and pumped back into the subsoil to maintain reservoir pressure, except for the volume of water used for production and technical needs;
5) water resources which are used for the operation of hydraulic turbines of hydroelectric power plants;
6) water resources which are drained back by thermal power plants and thermal power centrals;
7) water resources which are used for washing saline agricultural lands, within the volume of the leaching rate approved by the authorized body in the field of water use and water consumption.
Article 443. Tax Base
The tax base shall be the volume of water used.
Article 444. Procedure for Determination of Tax Base
The volume of water which is taken from surface and underground sources of water resources shall be determined on the basis of the readings of water measuring devices which are reflected in the documents of accounting (primary) records for water use.
Upon use of water without measuring devices, its volume shall be determined on the basis of limits of water intake from water objects, technological and sanitary standards for water consumption, irrigation rates for crops and green spaces or other methods that ensure the reliability of the data.
Taxpayers shall maintain separate records of the volumes of water resources used from surface and underground sources. Upon use of water from the water supply network, where water is taken from surface and underground sources of water resources, the tax base shall be determined separately for each type of source. Legal entities, which supply water, must submit to the tax authorities by January 15 of the current tax period information on the ratio of the volumes of water, which is taken from surface and underground sources of water resources into water supply network. The tax authorities must bring these data to the attention of taxpayers within three days.
The tax base for the production of hot water and steam shall be determined by the taxpayer on the basis of water resources volume used for production and technical needs.
Where a part of buildings, separate premises are rented out, the tax base shall be determined by the landlord, who has concluded a contract with a legal entity which supplies water.
Taxpayers who have rented a part of buildings, separate premises and have concluded a contract with a legal entity which supplies water, shall determine the tax base independently.
Upon clarification, in the process of reconciliation with legal entities which supply the water, of the volume of water taken, taxpayers shall reflect the difference in the volume of water in the calculations for the period in which the reconciliation has been carried out.
Taxpayers, which perform repair, construction and other works on the territory of legal entities, shall not pay tax for the water used in the process of performing these works. For the volume of water which is used in course of the performance of repair and construction and other works, the tax shall be payable by legal entities for which these works have been performed. Where construction works on a new construction site are performed, the construction organization shall pay the tax for the volume of water used for construction.
With regard to agricultural land, legal entities shall determine the tax base proceeding from the average, for the farm as a whole, volume of water consumption for irrigation of one hectare of land, which is subject to irrigation, for the tax period.
For dekhkan crofts, the tax base shall be determined by the tax authorities in accordance with the procedure provided for in part nine of this Article.
Where a taxpayer carries out non-taxable activities, the tax base shall be determined on the basis of maintenance of separate records of the taxable and non-taxable volume of water resources. Where the maintenance of separate records is not possible, the tax base shall be determined on the basis of the proportion of net proceeds from non-taxable activities in the total volume of net proceeds.
The tax base for legal entities, which produce alcoholic and non-alcoholic beverages, shall be the volume of water used for their production and for other purposes. The volume of water, which is used for the production of alcoholic and non-alcoholic beverages, shall be understood as the volume of water which is attributed to finished products in consumer containers.
Article 445. Tax Rates
Tax rates from surface and underground sources within the established limit shall be established in absolute values per one cubic meter. The size of tax rates shall be established by the Law on the State Budget of the Republic of Uzbekistan.
Where water is taken in excess of the established water use limits, tax rates shall be established at five times the established tax rates with respect to such excess.
Where water resources are used without permits, as well as when enterprises , which wash motor vehicles, use water from surface sources, the tax rate shall be established at five times the established tax rates.
Article 446. Tax Period
The tax period shall be the calendar year.
Article 447. Procedure for the Calculation of Tax and Submission of Tax Reporting
The amount of tax shall be calculated proceeding from the tax base and established tax rates.
The tax amount for dekhkan crofts shall be determined by the tax authorities on the basis of tax base and the established tax rates.
Tax reporting shall be submitted to the tax authorities for the place of water use or water consumption once a year by:
legal entities of the Republic of Uzbekistan, excluding agricultural enterprises — on the date of submission of annual financial statements;
agricultural enterprises — until December 15 of the current tax period;
legal entities which are non-residents of the Republic of Uzbekistan, operating in the Republic of Uzbekistan through permanent institutions, as well as individual entrepreneurs — until January 20 of the year following the tax period.
The tax authorities shall hand over to dekhkan crofts a tax payment notification no later than February 1 of the year following the tax period.
Article 448. Procedure for Payment of Tax
During the tax period, taxpayers shall pay advance tax payments, excluding agricultural enterprises, legal entities which are non-residents of the Republic of Uzbekistan, operating in the Republic of Uzbekistan through permanent establishments, as well as dekhkan crofts.
Taxpayers shall submit to the tax authorities for the place of water use or water consumption a certificate on the amount of tax for the current tax period, which is to be calculated proceeding from the expected tax base (water use volume) and established tax rates before January 20 of the current tax period, and newly created ones no later than thirty days from the date of state registration, in order to calculate the amount of advance payments. Taxpayers, for whom tax obligation arose during the tax period, shall submit a certificate on the amount of tax no later than thirty days from the date on which the tax obligation has arisen.
Advance payments, which are calculated in accordance with part two of this Article, shall be payable by:
legal entities (excluding payers of tax on turnover), for which the amount of tax for the tax period is more than two hundred times the size of the basic calculation value — no later than the 20th day of each month in the amount of one twelfth of the annual tax amount;
legal entities which are not payers of tax on turnover, for which the amount of tax for the tax period is less than two hundred times the size of the basic calculation value, as well as payers of tax on turnover and individual entrepreneurs — no later than the 20th day of the third month of each quarter in the amount of one fourth of the annual tax amount.
Upon the change of the estimated tax base during the tax period, the taxpayer shall have the right to submit an updated certificate on the amount of tax. In this respect, advance payments for the remainder of the tax period shall be adjusted for the amount of the tax change in equal shares.
Tax for the tax period shall be payable for the place of water use or consumption not later than the time limit for the submission of tax reporting, with account taken of advance payments, excluding dekhkan crofts.
In the event where the amount of advance tax payments for the tax period is understated by more than 10 percent in comparison with the tax amount payable to the budget, which is indicated in the tax reporting, the tax authority shall recalculate the advance payments on the basis of actual amount of tax with accrual of interest.
Dekhkan crofts shall pay tax once a year until May 1 of the year following the tax period.
SECTION XVIII. TAX FOR THE USE OF SUBSOIL RESOURCES
Chapter 64. Calculation and Payment of Tax for Use of Subsoil Resources
Article 449. Taxpayers
Taxpayers of the tax for the use of subsoil (hereinafter in this Section referred to as “taxpayers”) shall be users of subsoil resources, which extract commercial minerals from the subsoil, useful components from mineral raw materials and (or) technogenic mineral formations.
For tax purposes, users of subsoil resources shall be deemed legal entities and physical persons, which are engaged in search and exploration of deposits, extraction of minerals, useful components from mineral raw materials and (or) technogenic mineral formations in the territory of the Republic of Uzbekistan.
Physical persons, who are engaged in artisanal mining of precious metals shall not be deemed taxpayers subject to observance of the conditions stipulated by legislation, in terms of carrying out artisanal mining of precious metals.
Article 450. Object of Taxation
The object of taxation for tax on the use of subsoil resources (hereinafter in this Section referred to as “tax”) shall be the volume of extraction (mining) of a commercial mineral.
The volume of the extracted (mined) minerals shall be determined with account taken of the actual losses of minerals.
The actual loss of a mineral shall be deemed the difference between the estimated amount of a mineral, by which the reserves of a mineral are reduced, and the amount of actually mined (extracted) mineral, to be determined upon the completion of a full technological cycle for the extraction (mining) of a mineral.
The object of taxation shall be determined separately for each type of mineral.
The object of taxation shall be:
extracted (mined) minerals (including associated);
useful components extracted from minerals, mineral raw materials, technogenic mineral formations;
extracted hydrocarbons which have been primarily processed commercially, including associated minerals and useful components;
useful components, which are extracted during the processing of hydrocarbons, but not taxed as a finished product as part of processed minerals during the previous extraction and processing;
extracted precious metals and precious stones, including those from technogenic mineral formations.
The following is not taxable:
the volume of natural gas which is injected back into the reservoir to maintain reservoir pressure and (or) to extract hydrocarbons within a closed technological cycle;
common commercial minerals, which are extracted (mined) on the land plots provided to taxpayers, and used for their own economic and household needs. The list of common commercial minerals shall be established by legislation;
non-metallic minerals extracted (mined) as a result of works with respect to clearing river channels and strengthening of banks in the manner prescribed by legislation, with the exception of processed and sold volume of minerals.
Article 451. Tax Base
The tax base shall be determined by the subsoil user independently in relation to each extracted (mined) commercial mineral resource, including commercial components which are recovered concurrently from the subsoil, upon the extraction of the main commercial mineral.
The tax base shall be defined as the value of the extracted (mined) commercial mineral volume, calculated at the weighted average sale price for the reporting period, unless otherwise provided by part seven of this Article.
The weighted average sale price for the reporting period shall be determined separately for each extracted (mined) commercial mineral by dividing sales volumes in monetary terms (net of value added tax and excise taxes) by sales volumes in physical terms.
In the absence of sales of a commercial mineral in the reporting period, the tax base shall be determined on the basis of the weighted average sale price of the commercial mineral for the last reporting period in which the sale took place.
Where a commercial mineral was not sold at all, the tax base shall be determined on the basis of the production cost of mining (extracting) these commercial minerals for the reporting period, which is to be increased by 20 percent. In this respect, the taxpayer shall be obliged to make a subsequent adjustment of the amount of tax calculated for the use of subsoil in the reporting period on which the sale took place, proceeding from the weighted average price prevailing for that reporting period.
Where a part of the extracted mineral has been sold, and the other part of the mineral has been used for own production or economic needs, the tax base for the commercial mineral shall be determined on the basis of the weighted average sale price of this commercial mineral, calculated for the entire volume of the extracted mineral.
Where a commercial mineral is used for own production or economic needs of a taxpayer, the tax base for this commercial mineral shall be determined based on the production cost of the extracted (mined) mineral, which is to be increased by 20 percent.
Article 452. Tax Rates
The extraction (mining) of minerals within limits of standard (normative) losses of commercial minerals shall be taxable at a tax rate of 0 percent. Standard (normative) losses shall be deemed actual losses of commercial minerals upon the mining (extraction), which are technologically connected with the adopted scheme and technology of field development of minerals, within the limits of the loss standards approved by the authorized body in the manner prescribed by legislation.
Tax rates shall be established in the following amounts:

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