Monday, 18, October, 2021

On September 15, the President Shavkat Mirziyoyev signed another decree aimed at "further reducing the administrative and tax burden for businesses ", as well as "improving the system for protecting their rights." The document emphasized that it was developed following the August meeting of the head of state with business leaders.

From October 1, 2021, the decree abolishes the obligation to submit tax reports by self-employed who are payers of personal income tax in a fixed amount.

From the same date, the ban is lifted to put on sale and sale in retail trade of certain finished imported consumer goods after 12 months from the date of registration of customs declaration.

From January 1, 2022 to January 1, 2023, the rate of social tax established for self-employed based in provinces (with the exception of Tashkent) will be cut by twice and stands at 50% of the basic value.

The above changes by the beginning of next year will be reflected in the Tax Code.

The Chamber of Commerce and Industry has been empowered to confirm force majeure circumstances arising for local agreements.

Since October 1, a number of control functions of state and local government bodies will be canceled (the list will be published later).

From now on, the list of state control functions for verifying the compliance of the activities of business entities with the legislation (mandatory requirements) shall be approved by law, while after the adoption of the law, control functions that are not included in the list will be prohibited.

The list of inspections carried out by way of notification by an authorized body includes inspections related to conduct of immediate control measures to prevent the risk of damage to the life and health of citizens, public safety, the environment, as well as field tax inspections.

From April 1, 2022, a phased introduction of an e-register of mandatory requirements will be launched. It will be chaired by the Business Ombudsman. Up to 1 billion soums will be contributed for the development of the information system "Unified State Control" by the reserve fund of the Cabinet of Ministers.

From January 1, 2022, the regulatory authorities will check the activities of business entities according to the approved questionnaire. In checking the activities of a business entity that is a member of the Chamber of Commerce and Industry, employees of the Chamber of Commerce and Industry should participate with the consent of this business entity.

Inspections of the activities of business entities are allowed after the implementation of preventive measures to prevent offenses, with the exception of tax inspections, inspections carried out in the framework of criminal cases and operational-search activities, as well as on the basis of appeals and information on violation of legislative acts.

Since 2022, the Index of Freedom of Entrepreneurship will be introduced, which will be aimed at determining and alleviating the level of administrative pressure on business entities, as well as preventing offenses.

The index will be compiled by the business ombudsman based on such indicators as the validity and legality of the results of the audit, the proportionality of preventive measures and inspections, the level of satisfaction of entrepreneurs with the results of the audit.

The decree also approved a "road map" to ease doing business and improve the system for protecting the interests of businesses.

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