President Shavkat Mirziyoyev signed the Measures for further efficient use of land resources and state-owned property decree, the Ministry of Justice said.
The decree scraps, starting from November 1, 2020, the following reliefs established by the Tax Code.
For land tax in respect of land plots occupied by:
• resorts and recreation facilities, in particular rest houses;
• places of mass recreation and tourism;
• health resort facilities, if they are located in tourist areas.
Property tax in relation to real estate used for provision of spa services, if they are located in tourist areas.
Zhokargi Kenes of the Republic of Karakalpakstan and provincial councils of people's deputies are authorized to apply reduced rates of property tax and land tax in respect of lands occupied by individual sanatorium-resort facilities in tourist areas, or to exempt from payment of these taxes.
Until September 1, 2020, proposals will be developed on the privatization of state-owned rest houses, boarding houses, resorts and other facilities (with the exception of children's recreation camps) located in the Bostanlyk district of the Tashkent region owned by budget-financed organizations and state enterprises, as well as legal entities, in which the state holds a stake of 50 percent or more.
When preparing the draft State Budget for 2021, it will be possible to establish an increased land tax rate up to 3 times by local government bodies in relation to certain land plots, including land plots used by individuals with an area of more than 1 hectare located in tourist areas.