Tashkent, Uzbekistan (UzDaily.com) - Changing the deadlines for paying taxes is one of the measures to support business entities during the coronavirus pandemic. This right is presented in Uzbekistan in accordance with documents No. UP-5969, No. UP-5978 and No. UP-5986, adopted in March and April of the current year. This was reported by the press service of the State Tax Committee.

A total of 3581 taxpayers wished to take advantage of this tax exemption - that is how many appeals were received by the State Tax Committee according to data as of 1 May 2020.

At the same time, 1347 appeals were recorded in Tashkent, Tashkent region (637), Bukhara region (360), Samarkand region (229) and Ferghana region (228).

In the areas of activity, production takes the first place (1053 calls), then the services sector (933), trade (486), catering or public catering (333), construction (201), transport (190) and others, for example, industry (146 ), agriculture (54), hotel services (96).

A deferment was granted to 1,520 business entities: Tashkent (429), Bukhara region (289), Surkhandarya region (180), Tashkent region (175) and Samarkand region (110).

So, the total amount of deferred taxes reached 76.0 billion soums. In the sphere of production, the amount of deferrals made up 33.4 billion soums, in the provision of services 18.5 billion soums, in trade - 9.8 billion soums, catering - 1.0 billion soums, industry - 2.8 billion. soums.

Another 1,360 appeals worth 92.4 billion soums were sent to local authorities. Another 701 applications are under consideration by the STC.

Who is eligible for a deferment?

We remind you that the terms for property tax, land tax and tax for the use of water resources can be changed by legal entities (including non-residents of the Republic of Uzbekistan), individual entrepreneurs, separate divisions of legal entities.

According to No.UP-5969, they are granted a term of up to 6 months without interest being charged on one of the indicated types of tax, or at the same time on two or three.

In accordance with No. UP-5978, the right to interest-free deferment (installment plan) of taxes is granted for a period up to 1 October 2020 with notification of tax authorities to micro-firms, small enterprises and individual entrepreneurs who have suspended their activities and (or) for which the proceeds from the sale of goods ( services) is reduced by more than 50 percent compared with the monthly average for the first quarter of this year:

- without submitting an application to local government bodies - for value added tax, property tax, land tax, tax for the use of water resources - with their subsequent payment in equal installments within 12 months;

- for social tax - with its subsequent payment in equal installments within 6 months.

According to No.UP-5986, individuals are granted the right to an interest-free deferral of payment of tax on personal income received from renting residential premises to individuals and non-residential premises to business entities whose activities were suspended during the coronavirus pandemic.

At the same time, the amount of the granted deferral of tax on personal income tax is payable in equal installments by 1 April 2021.

According to the same Decree, the deadline for the provision of interest-free deferment (installment plan) for the payment of taxes on a simplified basis provided for in No. UP-5978 is extended until December 31, 2020.

The khokimiyats have the right to independently determine the period during which the subsequent amount of taxes will be paid, for which a deferral (installment plan) is granted, but no more than two years.