Unofficial translation Tax code of the Republic of Uzbekistan

No.	Taxpayers
Tax rates, in percent
1.	Banks	20
2.	Taxpayers: carrying out the production of cement (clinker); carrying out the production of polyethylene granules; the main activity of which is the provision of mobile communication services	20
3.	Agricultural producers and fish farms which meet the criteria provided for in Article 57 of this Code, in terms of profit received from the sale of agricultural products produced by them	0
4.	Taxpayers which operate in the social sphere	0
5.	Budgetary organizations which receive income from additional sources	0
6.	Profit from the sale of goods (services) for export	0
7.	Profit which is received from the provision of services by markets and shopping malls	20
8.	Taxpayers which are included in the National Register of E-Commerce Entities engaged in electronic trade in goods (services)	7.5
9.	Taxpayers, 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	0
10.	Income which is derived by the National Bank of the Republic of Uzbekistan from the use of resources on individual pension accounts of citizens	0
11.	Income on the form of dividends	5
12.	Other taxpayers, excluding those specified in paragraphs 1 — 11	15

Taxpayers which are specified in paragraph 2 of part one of this Article shall apply the established tax rate for all types of activities.
The taxpayers referred to in paragraph 3 of the first part of this Article shall have the right to apply a tax rate of 0 percent for all types of activity, where the income from the sale of agricultural products which are produced by them is more than 90 percent of the total income.
Where a taxpayer which carry out activities in the social sphere does not comply with the criteria established by Article 59 of this Code, the tax rate established by paragraph 12 of part one of this Article shall be applied from the beginning of the tax period in which the specified conditions were not satisfied, with the provision of updated tax reporting for the reporting periods past earlier.
The taxpayers referred to in paragraph 8 of part one of this Article shall have the right to apply a tax rate of 7.5 percent, where their income from the implementation of these types of activities on the basis of the results of the current reporting (tax) period is not less than 90 percent of the total income.
Budgetary organizations which receive income from additional sources shall apply a tax rate of 0 percent until January 1, 2023, subject to the targeted use of the released funds to strengthen the material, technical and social base of budgetary organizations, and for material incentives for employees in the manner prescribed by legislation.
Where legal entities employ more than 3 percent of disabled persons in the total average annual number of employees, the tax rate shall be reduced by one percent reduction in the tax rate for each percent of disabled persons employed in excess of the norm established by this part.
The tax rate of 0 percent, provided for in paragraph 6 of part one of this Article, shall be applied by taxpayers where the income from the export of goods (services) is more than 15 percent of the total income.
Where export of goods is carried out, including the sale of goods through a commission agent (attorney), a tax rate of 0 percent shall be applied subject to presence of documents which confirm the export of goods provided for in Article 261 of this Code.
In the event income from the export of goods (services) in foreign currency is not receipted within one hundred and eighty calendar days from the date of release of goods (services) into the export regime, the tax rate of 0 percent shall not be applied.
The provisions of part eight of this Article shall not apply:
1) to the export of raw materials, the list of which is approved by the decision of the President of the Republic of Uzbekistan;
2) for international carriage services, with the exception of motor vehicle transportation;
3) for services for the transportation of goods through pipelines and gas pipelines.
The President of the Republic of Uzbekistan may establish increased tax rates for individual taxpayers which operate in the field of commercial minerals extraction,
Article 338. Tax Period. Reporting Period
The tax period shall be the calendar year.
The reporting period shall be the quarter.
Article 339. Procedure for Calculation of Tax and Submission of Tax Reporting
The amount of tax based on the results for the reporting (tax) period shall be determined by the taxpayer independently.
Unless otherwise provided by this Article, the amount of tax as at the end of the reporting period shall be calculated on an cumulative basis from the beginning of the tax period as the percentage of the tax base corresponding to the tax rate.
A taxpayer shall have the right to reduce the amount of tax by deducting tax on profit or an identical type of tax on income paid in a foreign state, in the cases and in the manner established by Article 342 of this Code.
The taxpayer shall submit tax reporting at the end of each reporting and tax period to the tax authority at the place of tax registration, unless otherwise provided by this Article.
Unless otherwise established by this Article, tax reporting shall be submitted within the following time limits:
1) on the basis of results of the reporting period — no later than the twentieth day of the month following the reporting period;
2) on the basis of results of the tax period — no later than March 1 of the year following the expired tax period.
Budgetary organizations and non-governmental non-commercial organizations, excluding consumer cooperatives, shall submit tax reporting on the basis of the results of the tax period. In this respect, tax reporting shall not be required where the aggregate income on the basis of the results of the past tax period is absent.
Article 340. Procedure for Payment of Tax
Tax shall be paid on the basis of the results of the reporting (tax) period no later than the date which is established for the submission of tax reporting for the relevant reporting (tax) period unless otherwise provided by this Article.
Taxpayers which have total income exceeding five billion soums, with account taken of adjustments for the tax period preceding the current tax period, shall pay monthly advance payments no later than the twenty-third day of each month of the reporting period, which are calculated in accordance with parts three to six of this Article.
The amount of the monthly advance payment which is payable in the first quarter of the current tax period shall be taken to be equal to the amount of the monthly advance payment payable by the taxpayer in the last quarter of the preceding tax period.
The amount of the monthly advance payment which is payable in the second quarter of the current tax period shall be taken to be equal to one third of the amount of the advance payment which was calculated for the first accounting period of the current year.
The amount of the monthly advance payment which is payable in the third quarter of the current tax period shall be taken to be equal to one third of the difference between the amount of the advance payment calculated on the basis of the results for the first half of the year and the amount of the advance payment calculated on the basis of the results for the first quarter.
The amount of the monthly advance payment which is payable in the fourth quarter of the current tax period shall be taken to be equal to one third of the difference between the amount of the advance payment calculated on the basis of the results for the first nine months and the amount of the advance payment calculated on the basis of the results for the first half of the year.
If the amount of the monthly advance payment calculated in accordance with parts three through six of this Article, is negative or equal to zero, the above-mentioned payments shall not be made in the quarter concerned.
Taxpayers, including newly established ones, which have total income exceeding five billion soums during the current reporting period, shall pay monthly advance payments after the full quarter has elapsed in which such an excess occurred.
A legal entity which has been newly established as a result of reorganization through division or separation shall pay monthly advance payments during two subsequent reporting periods, irrespective of the amount of total income, where the legal entity, which is reorganized by division or separation, calculated monthly advance tax payments in the tax period in which such a reorganization was carried out.
The amounts of monthly advance payments which are paid during the reporting (tax) period shall be credited upon payment of tax which is calculated on the basis of tax reporting for the reporting (tax) period, on the basis of the results of the reporting (tax) period.
The calculation of the monthly advance payment shall be carried out by the tax authorities.
Taxpayers which submit tax reporting on tax only on basis of the results of the tax period shall not pay monthly advance payments, irrespective of the size of the total annual income.
In the event of liquidation of a taxpayer, the tax shall be payable until the completion of the liquidation.
Where a decision to liquidate a legal entity is adopted, the tax authority shall suspend the accrual of monthly advance payments from the month in which such information is received from the registering authority.
In the event of resumption of activity and termination of the liquidation process, the accrual of monthly advance payments shall be restored from the month in which their accrual was suspended.
Article 341. Procedure for Calculation of Tax, Submission of Tax Reporting and Payment of Tax With Respect to a Consolidated Group of Taxpayers
The responsible member of the consolidated group of taxpayers shall pay the amounts of monthly advance payments, as well as the amounts of tax calculated on the basis of the results of the reporting (tax) period, for the place of registration of the agreement on the creation of such groups without distributing the indicated amounts among the members of this group and their separate divisions.
Tax reporting for a consolidated group of taxpayers shall be submitted to the tax authority in the manner and within the time limits established by part five of Article 339 of this Code.
The rest of the members of the consolidated group of taxpayers shall not submit tax reporting to the tax authority at the place of their registration.
Where the members of a consolidated group of taxpayers receive income which is not included in the consolidated tax base of this group, they shall submit tax reporting to the tax authorities at the place of their registration only in part related to the calculation of tax in respect of that income.
Tax reporting for the consolidated group of taxpayers with respect to the results of the reporting (tax) period shall be compiled by the responsible member of this group on the basis of tax accounting data and the consolidated tax base as a whole for the consolidated group of taxpayers only in part related to tax calculation in respect to the consolidated tax base.
The amount of the monthly advance tax payment payable by the responsible member of a consolidated group of taxpayers in the first quarter of the tax period in which that group began to operate shall be determined as the sum of the monthly advance payments of all members of the group payable in the third quarter of the tax period preceding the creation of the group.
Where an agreement on the creation of a consolidated group of taxpayers is registered by an authorized tax authority after the beginning of a tax period, the monthly advance payments and current payments paid by members of the consolidated group of taxpayers for reporting periods which have elapsed from the beginning of the tax period should be credited for (refunded to) the relevant member of the consolidated group of taxpayers.
Article 342. Tax Credit
The amounts of tax on profit or an identical type of tax on income which is received in this foreign state and actually paid (withheld) in accordance with the legislation of a foreign state and (or) an international treaty of the Republic of Uzbekistan, shall be credited by the taxpayer when paying the tax on profit in the Republic of Uzbekistan in the manner and amounts established by this Article.
The credit of the amounts of tax on profit or an identical type of tax on income from sources outside the Republic of Uzbekistan shall be carried out upon observation of the following conditions:
1) on income which is taxable in the Republic of Uzbekistan;
2) where the international agreement with the Republic of Uzbekistan exists;
3) where a document which confirms the payment (withholding) of that tax exists.
The amount of the credited tax on profit or an identical type of tax paid (withheld) outside the Republic of Uzbekistan cannot exceed the amount of tax on profit payable by a taxpayer in the Republic of Uzbekistan for the tax period in which that income is to be received (received).
A document which confirms the payment (withholding) of tax on profit or an identical type of tax outside the Republic of Uzbekistan shall be a certificate of the competent authority of a foreign state or another document which confirms the fact of payment of tax outside the Republic of Uzbekistan.
Where the documents specified in part four of this Article are prepared in a foreign language, a translation into the state language of the Republic of Uzbekistan shall be mandatory.
Chapter 48. Special Considerations of Taxation of Income in the form of Dividends and Interest Paid To Tax Residents of the Republic of Uzbekistan
Article 343. Special Considerations of Taxation of Income in the form of Dividends
Dividends payable by a legal entity to a tax resident of the Republic of Uzbekistan shall be taxed at the source of payment in the manner prescribed by Article 345 of this Code, and shall be deducted upon determination of the tax base by the recipient of that income.
Where the dividends are payable by a legal entity which is a non-resident of the Republic of Uzbekistan to a tax resident of the Republic of Uzbekistan, the amount of tax payable in respect of the received dividends shall be determined by their recipient independently on the basis of the amount of dividends received and the tax rate established by paragraph 11 of the first part of Article 337 of this Code. In this respect, recipients of dividends shall not be entitled to reduce the amount of tax which is calculated in accordance with this Article by the amount of tax paid at the location of the source of income, unless otherwise provided by an international treaty of the Republic of Uzbekistan.
Article 344. Special Considerations of Taxation of Income in the form of Interest
Unless otherwise established by part two of this Article, interest payable to a tax resident of the Republic of Uzbekistan shall be accounted for in the tax base of the recipient of these income and shall be taxed in the manner prescribed by this Section.
Interest payable by a legal entity which is a tax resident of the Republic of Uzbekistan to non-commercial and budgetary organizations shall be taxed at the source of payment at the tax rate established by paragraph 12 of part one of Article 337 of this Code and shall be deducted upon determination of the tax base of recipients of that income.
Article 345. Procedure for Calculation, Withholding and Payment of Tax on Dividends and Interest by Tax Agents
Legal entities which pay income in the form of dividends and interest, in the cases provided for by part one of Article 343 and part two of Article 344 of this Code, shall be deemed tax agents.
The tax agent shall determine the amount of tax separately for each recipient in relation to income paid in the form of dividends to legal entities and (or) physical persons which are recognized as tax residents of the Republic of Uzbekistan, in respect to each payment of these incomes at the tax rate established by paragraph 11 of the first part of Article 337 or Article 381 of this Code, in the manner prescribed by this Article.
Upon determination of the amount of tax to be withheld from the income of a recipient of dividends, the tax base in respect of each recipient shall be determined by the tax agent as the share of the aggregate amount of taxable dividends attributable to that recipient. This aggregate amount of taxable dividends shall be defined as the total amount of dividends to be distributed by a legal entity in favor of all recipients, reduced by the total amount of dividends received by this legal entity in the current reporting (tax) period and preceding reporting (tax) periods at the date of distribution of dividends in favor of recipients of dividends. In this respect, a reduction in the total amount of dividends, which are to be distributed, by the amount of dividends received by this legal entity, shall be carried out provided that this amount of dividends received was not previously taken into account upon determination of the tax base of this legal entity with respect to income received by it in the form of dividends.
The tax agent shall determine the amount of tax with regard to income in the form of interest, specified in part two of Article 344 of this Code, in a manner similar to that established by part two of this Article.
Tax reporting with respect to the amount of tax on dividends and interest shall be submitted by tax agents to the tax authority for the place of tax registration no later than the twentieth day of the month following the month in which dividends and interest were accrued.
The amount of tax shall be paid to the budget no later than the date of payment of dividends and interest.
At the request of the recipient of dividends and interest, a tax agent shall be obliged to provide this person with a certificate indicating the amount of income and the total amount of tax withheld for the tax period in the form approved by the State Tax Committee of the Republic of Uzbekistan and the Ministry of Finance of the Republic of Uzbekistan.
Article 346. Liability of a Tax Agent
Where the amount of tax has not been withhold, the tax agent shall be obliged to pay to the budget the amount of the non-withhold tax and the relevant amount of penalty in accordance with this Code.
Chapter 49. Special Considerations Relating to the Taxation of Income of Non-Residents Operating Through Permanent Establishments
Article 347. Determination of Taxable Income
The calculation and payment of tax on income of a non-resident which operates through a permanent establishment shall be carried out by the specified non-resident independently in the manner prescribed by Chapters 43 — 47 of this Code, with account taken of special considerations provided for in this Chapter.
The obligations of a non-resident taxpayer which carries out activities through a permanent establishment, the performance of which is provided for by this Chapter, may be assigned to its permanent establishment. In this respect, the permanent establishment shall be endowed with all the rights of a taxpayer.
The aggregate income of a permanent establishment shall consist of the following types of income which are related to the activities of that a permanent establishment, received from the date of commencement of activities in the Republic of Uzbekistan:
1) income received by a non-resident as a result of carrying out activities in the territory of the Republic of Uzbekistan through its permanent establishment;
2) income of a non-resident from the possession, use and (or) disposal of assets of the permanent establishment of that non-resident in the Republic of Uzbekistan;
3) income of a non-resident, including income of its structural divisions in other states, which are received from the implementation of activities in the Republic of Uzbekistan, identical or similar to that carried out through the permanent establishment of this non-resident legal entity in the Republic of Uzbekistan;
4) other income from sources in the Republic of Uzbekistan, specified in Article 351 of this Code, related to a permanent establishment;
5) income from sources outside the Republic of Uzbekistan associated with the activities of that permanent establishment.
Where a non-resident carries out entrepreneurial activities both in the Republic of Uzbekistan and abroad within the framework of one project or interconnected projects implemented jointly with its permanent establishment in the Republic of Uzbekistan, the income, which that permanent establishment could receive as an autonomous and separate person, which is engaged in the same or identical activity under the same or similar conditions, and which acts independently of the non-resident, shall be deemed income of that permanent establishment.
Where the goods (services) which are produced by a permanent establishment of a non-resident in the Republic of Uzbekistan are sold by another structural division of a non-resident situated outside the Republic of Uzbekistan, the income, which that permanent establishment could receive as an autonomous and separate person, which is engaged in the same or identical activity under the same or similar conditions, and which acts independently of the non-resident, shall be deemed income of that permanent establishment.
Where a non-resident carries out in the territory of the Republic of Uzbekistan activities of a preparatory and (or) auxiliary nature in the interests of third parties which give rise to a permanent establishment, and in this respect the receipt of a fee is not provided for in relation to such activities, the tax base shall be determined as 20 per cent of the amount of the expenses of that permanent establishment which are associated with such activities.
Exchange rate differences arising in accordance with the accounting legislation for the obligations of a permanent establishment of a non-resident of the Republic of Uzbekistan to the head office or other structural divisions of such a non-resident shall not be attributed to income (expenses) of a permanent establishment of a non-resident of the Republic of Uzbekistan.
Where a non-resident has in the territory of the Republic of Uzbekistan more than one division activities through which give rise to a permanent establishment, the tax base and the amount of tax shall be calculated separately for each division.
Article 348. Determination of Deductible Expenses
Permanent establishment shall deduct expenses, which are directly related to the receipt of taxable income from activities in the Republic of Uzbekistan through a permanent establishment upon determination of the tax base, irrespective of whether they are incurred in the Republic of Uzbekistan or abroad, excluding expenses, which are not deductible in accordance with this Code.
Amounts shall also not be deductible which are paid to a non-resident of the Republic of Uzbekistan by its permanent establishment in the form of:
1) royalties, fees, rewards and other payments for the use or granting the right to use the property or intellectual property of this non-resident;
2) expenses for services rendered by this non-resident to a permanent establishment;
3) remuneration for loans provided by this non-resident to a permanent establishment;
4) expenses which are not related to the receipt of income from the activities of this non-resident through a permanent establishment in the Republic of Uzbekistan;
5) management and general administrative expenses of this non-resident, determined by part four of this Article, which are not related to the implementation of activities in the Republic of Uzbekistan through a permanent establishment.
Where the provisions of the applicable international treaty of the Republic of Uzbekistan allow the deduction of management and general administrative expenses of this non-resident upon the determination of the taxable income of a permanent establishment of a non-resident of the Republic of Uzbekistan, the amount of such expenses shall be determined by that a non-resident at its choice by one of the following methods:
1) the method of proportional distribution of expenses;
2) the method of direct deduction of expenses.
For the purposes of part three of this Article, management and general administrative expenses of a non-resident shall be deemed expenses with respect to the management and remuneration of management personnel who is not connected with the production process. In this respect, the management and general administrative expenses of this non-resident shall not include:
1) management and general administrative expenses incurred directly by a permanent establishment of a non-resident in the Republic of Uzbekistan or a representative office of a non-resident in the Republic of Uzbekistan, which are deducted in accordance with this Section of the Code;
2) management and general administrative expenses incurred directly by the representative office or permanent establishments of a non-resident in other states, which are not connected with the activities of a permanent establishment registered as a taxpayer in the Republic of Uzbekistan;
3) management and general administrative expenses which are not connected with the activities of a permanent establishment registered in the Republic of Uzbekistan.
A non-resident shall apply only one of the methods of deducting management and general administrative expenses of a permanent establishment during the reporting tax period at his choice, which shall be indicated in the appendix to tax reporting.
Administrative and general administrative expenses of a non-resident shall be deducted by a permanent establishment in the Republic of Uzbekistan in accordance with the procedure established by the State Tax Committee of the Republic of Uzbekistan.
Article 349. Procedure for the Submission of Tax Reporting and Payment of Tax
Non-residents which operate through permanent establishments shall submit tax reporting to the tax authority for the place of tax registration of the permanent establishment in the manner and within the time limits provided for in parts four and five of Article 339 of this Code.
Non-residents, which operate through permanent establishments, shall also submit to the tax authority for the place of tax registration a report with respect to activities in the Republic of Uzbekistan (in arbitrary form), within the time limits provided for the submission of tax reporting on the results of the tax period.
In the event of the termination of the activities of a permanent establishment before the end of the tax period, tax reporting on tax and a report with respect to activities in the Republic of Uzbekistan must be submitted no later than one month after the termination of activities.
The payment of tax shall be carried out on a general basis, in the manner prescribed by Article 340 of this Code.
Where a non-resident terminates its activity on the territory of the Republic of Uzbekistan through a permanent establishment, the tax shall be paid until the completion of that activity.
Article 350. Procedure for Crediting Tax Which is Withheld by a Tax Agent
Income which is received by a non-resident of the Republic of Uzbekistan from activities that meet the characteristics of a permanent establishment, before registration with a tax authority as a permanent establishment, shall be taxed at a tax agent in the manner prescribed by Chapter 50 of this Code. In this respect, the tax, which has been withheld by the tax agent, shall be credited against the tax liabilities of the non-resident upon its registration with the tax authority as a permanent establishment.
The crediting specified in the first part of this Article shall be carried out where the documents confirming the tax withholding by the tax agent exist.
Chapter 50. Special Considerations of Taxation of Income of Non-Residents Which are Not Connected with a Permanent Establishment
Article 351. General Provisions
Tax on income of a non-resident which is received from sources in the Republic of Uzbekistan and not connected with a permanent establishment shall be calculated and withheld by a tax agent which pays income to a non-resident. Tax shall be withheld from the income of the taxpayer at each payment of such income.
Those income, in particular, shall include:
1) dividends which are received from legal entities of the Republic of Uzbekistan;
2) interest with respect to debt obligations of the Republic of Uzbekistan, including government securities, the conditions of issue and circulation of which provide for the receipt of income in the form of interest. In this respect, income from government bonds and other government securities of the Republic of Uzbekistan, as well as income from international bonds of legal entities of the Republic of Uzbekistan, shall not be taxed;
3) interest with respect to debt obligations of any kind (including bonds with the right to participate in profits and convertible bonds) which are received from legal entities of the Republic of Uzbekistan and individual entrepreneurs;
4) royalties for use in the Republic of Uzbekistan or granting rights to use any intangible asset;
5) income from the sale of:
a) shares (with the exception of shares traded on the stock exchange), divvy (stake) in the authorized fund (charter capital) of legal entities which are residents of the Republic of Uzbekistan;
b) immovable property situated on the territory of the Republic of Uzbekistan;
c) an enterprise which is situated on the territory of the Republic of Uzbekistan as an asset complex;
d) investment shares of mutual investment funds which are created in accordance with the legislation of the Republic of Uzbekistan.
The special considerations of taxation of such income shall be determined by Article 356 of this Code;
6) income from the sale of goods which belong to a non-resident and are sold through a resident of the Republic of Uzbekistan on the basis of a commission agreement, instructions and other similar civil law contracts in the framework of foreign trade activities.
The income specified in this clause shall be defined as the excess of the amount received by a non-resident for the goods sold over the documented expenditures for their purchase. In the absence of documents which confirm the purchase price of the goods, tax shall be withheld on the entire amount received by a non-resident;
7) insurance premiums payable under insurance contracts, coinsurance and reinsurance of risks arising in the Republic of Uzbekistan;
8) income from the provision of telecommunication services for international communication, providing for payment by residents of the Republic of Uzbekistan for the transmission, reception and processing of signs, signals, texts, images, sounds via wire, radio, optical or other electromagnetic systems;
9) services for international carriage, including the fee provided for by the terms of the contract of carriage for loading, reloading, unloading and stowing of cargo.
International carriage shall to be understood to mean any transportation of passengers, baggage, goods, including mail, by river or aircraft, road or rail transport, carried out between points located in different states, one of which is the Republic of Uzbekistan.
For the purposes of this clause, international carriage shall not include transportation which carried out exclusively between points situated outside the Republic of Uzbekistan, as well as exclusively between points situated in the territory of the Republic of Uzbekistan;
10) income from the lease or sublease of property which is used in the territory of the Republic of Uzbekistan, including income from leasing operations, income from the lease or sublease of river vessels, aircraft and (or) other transportation means, as well as containers;
11) transport and expediting services in international carriage and transportation within the Republic of Uzbekistan.
In this respect, income subject to taxation shall be the amount of remuneration calculated as a positive difference between the amount received from the consignor (consignee) and the amount payable to the carrier, confirmed by the corresponding primary documents of the carrier. In the absence of the corresponding primary documents of the carrier, the entire amount payable to a non-resident of the Republic of Uzbekistan shall be taxed at the tax rates established by paragraph 3 of Article 353 of this Code;
12) fines, penalties and other payments for violation of contractual obligations;
13) asset and services received without consideration. The value of asset received (services received) without consideration shall be determined in the manner prescribed by Article 299 of this Code;
14) income from the assignment of rights to claim debt to a tax resident of the Republic of Uzbekistan or a non-resident legal entity which operates in the Republic of Uzbekistan through a permanent establishment.
In this respect, the amount of such income shall be defined in the form of a positive difference between the value of the right of claim for which the assignment was made, and the value of the claim receivable from the debtor as at the date of assignment of the right of claim, according to the primary documents of the non-resident;
15) income from the assignment of the right of claim upon purchase from a tax resident of the Republic of Uzbekistan or a non-resident legal entity, which operates in the Republic of Uzbekistan through a permanent establishment, of the right to claim a debt for a non-resident.
In this respect, the amount of such income shall be defined in the form of a positive difference between the amount receivable from the debtor at the request of the principal debt, including the amount in excess of the principal debt as at the date of assignment of the right of claim, and the expenditures of acquiring the right to claim;
16) income from the provision of disk space and (or) a communication channel on the territory of the Republic of Uzbekistan for placing information on the server and services for its maintenance;
17) income for technical services, which are defined as payment for services of a managerial, technical or consulting nature;
18) other income receivable by a non-resident from the provision of services on the territory of the Republic of Uzbekistan.
The following shall not be deemed income of non-residents from sources in the Republic of Uzbekistan:
1) income from foreign trade operations which are performed exclusively on behalf of and in the interests of the person carrying out such operations, and connected exclusively with the purchase of goods in the Republic of Uzbekistan or the import of goods into the territory of the Republic of Uzbekistan.
This provision shall apply with regard to operations which are connected with the importation of goods into the territory of the Republic of Uzbekistan, where goods are placed in the customs import procedure, while the following conditions are simultaneously met:
a) the delivery of goods is carried out by this person not from storage locations (including customs warehouses) situated on the territory Republic of Uzbekistan;
b) the goods are not sold through a permanent establishment of a foreign legal entity in the Republic of Uzbekistan.
Where one or more of the conditions specified in the second paragraph of this clause are not satisfied, income from sources in the Republic of Uzbekistan shall be deemed part of the income attributed to the activities of this person in the Republic of Uzbekistan upon sale of the goods.
Where the foreign trade agreement (contract) for the purchase (sale) of equipment (installations, mechanisms, components and spare parts), which provides for the implementation of installation and (or) commissioning services, personnel training services and other similar services by a non-resident, does not indicate the value of those services separately, then the taxable income of a non-resident shall be equal to 20 percent of the value of such equipment (installations, mechanisms, components and spare parts). Similar provisions shall be applied in the event where the representatives of a non-resident are actually present on the territory of the Republic of Uzbekistan during the period of installation or commissioning of equipment under a foreign trade agreement (contract), even where this agreement (contract) does not provide for the implementation of installation and (or) commissioning works, provision of personnel training services and other similar services by a non-resident;
2) income from the performance of work, the provision of services outside the Republic of Uzbekistan, with the exception of income from the performance of work, the provision of services provided for in part two of this Article.
Where the contract for the provision of services provides for the rendering services by a non-resident both on the territory of the Republic of Uzbekistan and abroad, the procedure for the calculation and withholding tax, established by this Article, shall apply to each type of service separately. Each stage of the provision of a service by a non-resident within the framework of a single production and technological cycle shall be considered as a separate type of service with the purpose to withhold tax on income of non-resident at the source of payment. In this respect, the total amount of income of a non-resident under the contract must be reasonably distributed to income received from the provision of services in the Republic of Uzbekistan and abroad.
For the purposes of application of the provisions of part four of this Article, a non-resident shall be obliged to provide the recipient of the service with a copy of the accounting documentation which have been certified by the non-resident, compiled in accordance with the legislation of the Republic of Uzbekistan and (or) the legislation of a foreign state, and confirm the distribution of the total amount of the non-resident's income to income which is received from the provision of the service in the Republic of Uzbekistan, and income received from the provision of the service outside of it. Where such a distribution is absent, the entire amount of income payable to a non-resident from the provision of services both in the Republic of Uzbekistan and abroad shall be taxed.
Article 352. Persons which are Deemed Tax Agents
Tax agents shall be:
1) legal entities, including members of a consolidated group of taxpayers;
2) individual entrepreneurs;
3) non-residents operating through permanent establishments;
3) non-residents operating through permanent establishments;
5) physical persons and legal entities which are non-residents of the Republic of Uzbekistan, as well as foreign structures without the formation of a legal entity, with the exception of those specified in paragraph 3 of this part, where they acquire the assets specified in paragraph 5 of part two of Article 351 of this Code.
Article 353. Tax Rates
Tax rates shall be established in the following amounts: