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Finance 08/11/2020 STC: self-employed persons are exempt from personal income tax
STC: self-employed persons are exempt from personal income tax

Tashkent, Uzbekistan (UzDaily.com) -- Inaccurate information is disseminated on the Internet that labor migrants are now obliged to pay tax, since according to the decree of the President No. PP-4829 from 2021 they will be equated to self-employed persons.

In this regard, the State Tax Committee informs that in accordance with Article 369 of the Tax Code of the Republic of Uzbekistan, self-employed persons are exempted from paying personal income tax.

A self-employed person can voluntarily pay social tax to the Pension Fund for calculating pensions and seniority, the minimum amount of which for 2020 is set at 50% of basic estimated value until the end of 2020, which is currently 111,500 soums.

At the same time, if a citizen carrying out temporary labor migration abroad does not see the need to calculate pension and length of service in Uzbekistan, then there is no need to pay social tax to the Pension Fund.

This measure is aimed at social support of labor migrants, and also serves as a guarantee of their material protection in the future.

 

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