Tashkent, Uzbekistan (UzDaily.com) -- The Tax Committee of Uzbekistan has prepared changes to the criteria for determining major taxpayers.

The current regulation, adopted in 2019, defines categories of enterprises under the jurisdiction of the Large Taxpayer Inspection of the Tax Committee. This includes producers of excisable goods and service companies subject to excise taxes.

The new draft resolution proposes to exclude beer producers from this list.

In addition to gold and non-ferrous metals companies (AGMK and NGMK), this status is planned to be granted to "Uzbekiston temir yullari" alongside insurance organizations and any other exchanges, including banks, commodity-exchange, stock-exchange, and currency-exchange.

The income sales criterion is also planned for review. Currently, companies with net sales revenue from goods, services, and works in the past 12 months exceeding 100 billion soums are considered major taxpayers. In the new version, the revenue threshold is proposed to be set at 735,000 sizes of basic estimated value (249.9 billion soums), provided that the company averages at least 10 employees per year.

The draft amendments provide several exceptions to this criterion. Grain enterprises, cotton-textile clusters, textile producers, and wholesale distributors of alcohol will not be considered major taxpayers, even if their revenue exceeds the threshold.

The draft resolution can be found on the SOVAZ portal. Discussions will continue until 5 July.