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Uzbekistan Introduces COVID-19 Tax Measures

Posted on Mar. 31, 2020

Uzbeki President Shavkat Mirziyoyev has issued a decree approving a package of measures to mitigate the negative impact of the COVID-19 pandemic on the domestic economy. 

Decree PP-5969 (dated March 20) provides for the suspension until January 1, 2021, of all tax audits except those conducted in connection with criminal cases and corporate liquidations. The forced collection of tax debts will be suspended until October 1. 

Starting April 1, legal entities will be allowed to defer payment of property tax, land tax, and water tax until October 1. Water tax rates will be halved in 2020, both for legal entities and individuals. 

The deadline to file personal income tax returns for 2019 will be extended from April 1 to August 1. The deadline for individuals to pay land and property taxes will be extended from April 15 to October 15. 

Starting April 1, individuals’ income in the form of material benefits paid by charity organizations will be exempt from personal income tax. 

The social tax rate for individual entrepreneurs will be reduced from UZS 223,000 (about $23.30) to UZS 111,500 (about $11.65) from April 1 to October 1. 

The payment of tourism and hotel taxes will be suspended from April 1 to July 1. 

Iurie Lungu, lawyer, Montreal

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