Standard form of tourist voucher approved
Tashkent, Uzbekistan (UzDaily.com) -- In accordance with Article 13 of the Law of the Republic of Uzbekistan On Tourism and Resolution of the State Committee for the Development of Tourism of the Republic of Uzbekistan, registered by the Ministry of Justice of the Republic of Uzbekistan on 26 March 2019, a standard tourist voucher form was approved.
A tourist voucher is a document confirming the right of a tourist (group of tourists) to receive the services specified in it (accommodation, meals, excursion, transport services, etc.) belonging to the paid tour and provided by the business entity, as well as the fact of their payment.
Based on the foregoing, the committee informs that the subjects of tourist activity can now provide to the entities providing tourist services included in the tour, a voucher in an approved standard form.
In accordance with paragraph 15 of Article 208 of the Tax Code of the Republic of Uzbekistan, the turnover for implementation of the complex of tourist and excursion services included in the price of a voucher for the provision of tourist services included in the tour is exempt from value added tax.
In accordance with clause 8 of the Resolution of the President of the Republic of Uzbekistan dated February 7, 2018 “On Measures to Ensure Accelerated Development of Domestic Tourism”, taxable income of individuals is reduced by the amount of expenditures aimed at purchasing a tourist voucher for the Republic of Uzbekistan from licensed tourist entities activities.