The State Tax Committee clarified who should pay excise tax for oil products
Tashkent, Uzbekistan (UzDaily.com) - Excise duty is also imposed on gasoline, diesel fuel and gas imported for personal use.
The State Tax Committee recalled that, according to tax legislation, entrepreneurs pay excise tax:
producing excisable goods on the territory of the republic;
selling gasoline, diesel fuel to end consumers, including through gas stations and CNG stations.
When using imported petroleum products for their own needs, the persons who brought them into the republic must also pay excise tax.
In addition, the excise tax is levied on:
sales of excisable goods, including their exchange for other goods (services);
sale to end consumers or use for own needs of gasoline, diesel fuel and gas.
When calculating the excise tax, the volume of gasoline, diesel fuel and gas sold and (or) used for their own needs in physical terms is taken into account.
“It should be borne in mind that manufacturers of excisable goods and those who sell them belong to different categories of taxpayers. Therefore, the excise tax on the sale of petroleum products is calculated regardless of their origin,” the State Tax Committee said.
Thus, the sale to end consumers of imported petroleum products or their use for personal purposes, including until 2021, is subject to excise duty.