Tashkent, Uzbekistan (UzDaily.com) - In accordance with the resolution of the President of the Republic of Uzbekistan from 19 March  2020 “On Priority Measures to Mitigate the Negative Impact on the Coronavirus Pandemic and Global Crisis Phenomena”, local government authorities are authorized to 6 months with deferral (installment plan) of payment of property tax, land tax and tax for the use of water resources without interest.

To do this, entrepreneurs should contact the Council of Ministers of the Republic of Karakalpakstan, khokimiyats of the regions and the city of Tashkent in the prescribed manner, including electronically through the personal account of taxpayers.

At the same time, applications sent through your personal account are submitted by the state tax authorities and the Interregional State Tax Inspectorate for large taxpayers in paper or electronic form.

These applications are considered in the manner prescribed by the Decree and with the conclusions of the relevant departments are submitted to the Jokargi Kenes of the Republic of Karakalpakstan, the Kengash of People's Deputies of the regions and the city of Tashkent.

After a decision has been made by the Jokarga Kenes of the Republic of Karakalpakstan, the Kengash of People’s Deputies of the Regions and the Tashkent City Kengash of People’s Deputies to grant a deferment (installment plan) for local taxes to the taxpayer and the relevant tax authorities, it is sent for execution.

The decision on deferment (provision of the installment plan) for the payment of local taxes shall enter into force on the first day of the month, the next month in which the decision is made, unless otherwise provided in the resolution.

Also, in accordance with the resolution of the President of the Republic of Uzbekistan dated April 3, 2020 “On additional measures to support the population, sectors of the economy and business entities during the coronavirus pandemic,” the following benefits are provided to microenterprises, small enterprises, and individual entrepreneurs.

In the case of suspension of its activities and (or) a decrease in revenue from the sale of goods (services) by more than 50 percent compared with the average monthly amount for the first quarter of this year, with a notification to the tax authorities:

- for sales tax without application to local government bodies, property tax, land tax, tax for the use of water resources, provided that they are paid in equal shares over the next 12 months;

- with regard to social tax - they can get the right to interest-free deferment (installment plan) until October 1, 2020 provided that it is paid in equal shares over the next 6 months.