The draft State Program of 2021 proposed to extend the reliefs provided to businesses in the context of the coronavirus pandemic until December 31, 2021.
The document proposes to extend the:
- reliefs for payment of land and property taxes worth total of 400 billion soums, deferred until the end of 2020, for 20 thousand business entities in the field of tourism, transport and restaurants;
- suspension of the accrual of penalties on property tax, land tax, as well as restrictions on collection of tax arrears provided for in the presidential decree of March 19, 2020 (in relation to tax arrears as of December 31, 2020);
- the procedure for an interest-free deferral of property tax and land tax with notification of tax authorities to microfirms, small enterprises without submitting an application to local government authorities, provided for by presidential decree of April 3, 2020;
- a moratorium on tax audits of small businesses that pay taxes and other mandatory payments on time, with the phased introduction of the “risk analysis” system during tax audits to reduce the share of the “shadow economy”.
Earlier, Shavkat Mirziyoyev instructed to differentiate benefits for buisnesses. He noted that it is advisable to help enterprises that are able to switch over to the category of medium-sized businesses through the allocation of funds from the Entrepreneurship Support Fund, assistance in product certification, and partial coverage of the costs of science and innovation.