Tashkent, Uzbekistan (UzDaily.com) -- It is a mistake to believe that only entrepreneurs pay taxes. Ordinary citizens, or speaking in legal language - individuals - also have a duty to the state. Article 51 of the Constitution of the Republic of Uzbekistan states: “Citizens are obliged to pay taxes and local fees established by law”.

The taxes that individuals must pay include property tax and land tax. Revenues from these taxes are the source of local budgets - district and city. These funds are spent on landscaping, social facilities and the development of strategically important areas. Therefore, timely fulfillment of tax obligations by citizens and targeted spending by local authorities is a guarantee of a safe, comfortable and progressive life of society.

Due date for the payment of property taxes and land tax is coming to an end. From 2020, the new version of the Tax Code provides for two payment dates for the convenience of taxpayers. They are reflected in Articles 423 and 440: "The payment of tax by individuals for the tax period shall be made in equal installments until 15 April and 15 October ".

At the same time, important concessions were provided to the population during the coronavirus pandemic. So, in accordance with paragraph 5 of the Decree of the President of the Republic of Uzbekistan dated March 19, 2020 No.UP-5969, the deadline for payment of property tax and land tax of individuals for 2020 has been extended until 15 October 2020.

If individuals fail to pay the calculated taxes within the established time frame, starting from 16 October, penalties are charged for each day of delay in payment.

In the context of regions, the highest rates of property tax and land tax payment:

Khorezm region - 68.0%

Navoi region - 59.1%

Namangan region - 57.7%

Tashkent (city) - 57.3%

As of 18 September, the population has paid more than 1.2 billion soums: more than 460 million soums of property tax and more than 670 million soums of land tax.

It should be noted that benefits are provided for these types of taxes. The largest number of beneficiaries is concentrated in the city of Tashkent, Tashkent region, Andijan region, Samarkand region.