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March 26, 2020

Uzbekistan introduces tax measures to support the economy and business in response to COVID-19

Uzbekistan President’s Decree #5969 “On priority measures to mitigate the negative impact on the sectors of the economy of the coronavirus pandemia and global crisis developments” was adopted on 19 March 2020.

Under the Decree, the following measures are introduced to support the economy and business:

  • Moratorium on tax audits will be effective until 1 January 2021 (tax audits will only be limited to tax audits conducted based on criminal cases and liquidation of legal entities).
  • Property tax, land tax and water use tax payment deadlines for legal entities can be extended for six months by local authorities based on the application of the taxpayer (late payment interest on these taxes is not assessed by the tax authorities until 1 October 2020 in relation to entities experiencing temporary difficulties, and measures on forced tax collection measures shall not be applied).
  • Water use tax rate for water volumes used for the purposes of agricultural irrigation is reduced by 50% in 2020.
  • Social tax for individual entrepreneurs is reduced to 50% of the specified base value for the period between 1 April 2020 to 1 October 2020.
  • In-kind benefits received by individuals from charity institutions are exempt from individual income tax from 1 April 2020.
  • The individual income tax declaration filing deadline is extended from 1 April to 1 August 2020.
  • The property tax and land tax payment deadlines for individuals are extended from 15 April to 15 October 2020.
  • The Tourism duty is not levied during the period from 1 April to 1 October 2020.
  • Penalties for having overdue receivables from foreign trade operations are not applied until 1 October 2020.
  • Export of goods without guaranteed payment is allowed if the overdue receivables do not exceed 10% of the total annual export (previously export of goods without guaranteed payment was allowed only if there were no overdue receivables).
  • Other non-tax measures.

For additional information with respect to this Alert, please contact the following:

Ernst & Young Kazakhstan LLP, Almaty
Ernst & Young LLC, Tashkent



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