On December 10, 2024, the President signed Decree No. PF-214, “On Amending and Supplementing Certain Documents of the President of the Republic of Uzbekistan.”
In accordance with the decree, the following key amendments and additions have been introduced:
• The criteria for defining business entities that are not engaged in financial and economic activities have been improved.
• Indicators for evaluating the development of newly established business entities have been optimized.
• The procedure for offsetting value-added tax (VAT) amounts paid on imported goods and goods (services) sold is now applicable to business entities categorized as “VVV” or higher.
• The sale of local beer products will now be carried out under a notification-based procedure to the authorized body.
The following criteria indicate that a business entity is not engaged in financial and economic activities:
• Failure to open bank accounts within 3 months of state registration.
• Despite having opened bank accounts, within 6 months:
• No funds have been credited to the accounts for financial and economic activities.
• Electronic invoices have not been issued.
• Online cash registers, virtual cash systems, or marketplace payment systems have not been utilized.
• No foreign trade operations have been conducted.
For enterprises that do not engage in financial and economic activities and are subject to liquidation:
• Based on a submission by the tax authority, these enterprises are transferred to an inactive status for 1 year.
• If no activity is restored within 1 year, the registering authority removes them from the Unified State Register of Business Entities.
For “VVV” and higher category business entities:
The procedure for offsetting VAT amounts paid on imported goods and goods (services) sold will now be applied to these entities.
Amendments have been made to the following documents:
• Presidential Decrees:
• Decree No. PF-5656 dated February 5, 2019 (“On Improving the Regulation of Production and Turnover of Alcohol and Tobacco Products and Measures for Developing Viticulture and Winemaking”);
• Decree No. PF-5739 dated June 7, 2019 (“On Measures to Simplify Procedures for the Liquidation of Business Entities”);
• Decree No. PF-132 dated August 30, 2024 (“On Measures to Implement the Tasks Identified at the Fourth Open Dialogue with Entrepreneurs”);
• The Regulation approved by the Presidential Resolution No. PQ-4702 dated May 1, 2020, “On the Procedure for Assessing the Socio-Economic Development Levels of Regions Based on Rating Indicators”;
• Resolution No. PQ-39 dated January 23, 2024, (“On Measures to Introduce the Stability Rating of Business Entities”).
This document was published in the National Database of Legislative Acts and came into effect on December 11, 2024.
—
IMPORT QILISHDA QQS SUMMALARINI O‘ZARO HISOBGA OLISH TARTIBI KENGAYTIRILDI
2024-yil 10-dekabr kuni Prezident tomonidan “O‘zbekiston Respublikasi Prezidentining ayrim hujjatlariga o‘zgartirish va qo‘shimchalar kiritish to‘g‘risida”gi PF-214-son Farmon imzolandi.
Farmonga muvofiq, quyidagi asosiy o‘zgarish va qo‘shimchalar kiritildi:
• Moliya-xo‘jalik faoliyatini amalga oshirmayotgan tadbirkorlik subyektlarini belgilash mezonlari takomillashtirildi.
• Yangi tashkil etilgan tadbirkorlik subyektlarining rivojlanishini baholash ko‘rsatkichlari maqbullashtirildi.
• “VVV” toifasidagi tadbirkorlik subyektlariga import qilinadigan va realizatsiya qilinadigan tovarlar (xizmatlar) uchun QQS summalarini o‘zaro hisobga olish tartibi joriy etildi.
• Mahalliy pivo mahsulotlarini realizatsiya qilish faoliyati vakolatli organni xabardor qilish tartibida amalga oshiriladi.
Moliya-xo‘jalik faoliyatini amalga oshirmaslik belgilariga quyidagilar kiritildi:
• Davlat ro‘yxatidan o‘tgan sanadan boshlab 3 oy ichida bank hisobvaraqlarini ochmaslik.
• Bank hisobvaraqlari ochilgan bo‘lsa-da, 6 oy davomida:
• moliya-xo‘jalik faoliyati bo‘yicha bank hisobvaraqlariga mablag‘ tushmasligi;
• elektron hisobvaraq-fakturalarni rasmiylashtirmaslik;
• onlayn nazorat-kassa mashinalari, virtual kassa yoki “marketpleys” to‘lov tizimidan foydalanmaslik;
• tashqi savdo operatsiyalarini amalga oshirmaslik.
Moliya-xo‘jalik faoliyatini amalga oshirmagan korxonalar tugatilganda:
• Korxonalar soliq organining taqdimnomasiga asosan 1 yil muddatga faoliyatsiz rejimga o‘tkaziladi.
• 1 yil davomida faoliyat tiklanmasa, ro‘yxatdan o‘tkazuvchi organ tomonidan ular Yagona davlat reyestridan chiqariladi.
“VVV” va undan yuqori toifaga mansub subyektlar uchun o‘zgarishlar:
Bundan buyon import qilingan va realizatsiya qilingan tovarlar (xizmatlar) uchun to‘lanadigan QQS summalarini o‘zaro hisobga olish tartibi qo‘llaniladi.
Quyidagi hujjatlarga o‘zgartirishlar kiritildi:
• Prezident farmonlari:
• 2019-yil 5-fevraldagi PF-5656-son Farmon (“Alkogol va tamaki mahsulotlarini ishlab chiqarish va ularning aylanishini tartibga solish to‘g‘risida”);
• 2019-yil 7-iyundagi PF-5739-son Farmon (“Tadbirkorlik subyektlarini tugatish tartibini soddalashtirish to‘g‘risida”);
• 2024-yil 30-avgustdagi PF-132-son Farmon (“Tadbirkorlar bilan to‘rtinchi ochiq muloqotda belgilangan vazifalarni amalga oshirish to‘g‘risida”);
• Prezidentning 2020-yil 1-maydagi PQ-4702-son qarori bilan tasdiqlangan “Hududlarni ijtimoiy-iqtisodiy rivojlantirish darajasini baholash tartibi” nizomi.
• 2024-yil 23-yanvardagi PQ-39-son qarori (“Tadbirkorlik subyektlarining barqarorlik reytingini joriy etish to‘g‘risida”).
Mazkur hujjat Qonun hujjatlari milliy bazasida e’lon qilindi va 2024-yil 11-dekabrdan kuchga kirdi.
