Theme: “Aksis” tax Taxpayers

Theme: “Aksis” tax

Taxpayers

Legal entities and individuals who pay excise taxes are:

• 
  Manufacturers of excisable goods (excisable goods) in the territory of the Republic of Uzbekistan;
  
• 
  Importers of excisable goods to the customs territory of the Republic of Uzbekistan;
  
• 
  an ordinary partner in the case of a common company producing excisable goods.
  

A person who is not a manufacturer of excisable goods on certain types of excisable goods may be designated as the payer of excise tax upon the decision of the President of the Republic of Uzbekistan.