Tashkent, Uzbekistan (UzDaily.com) -- The Decree of the President of Uzbekistan "On additional measures to support the population, business entities, catering, trade and services to reduce the negative impact of the coronavirus pandemic" was adopted.

Catering and trade support

- From July 1, 2020 to December 31, 2020, public catering enterprises are exempt from paying turnover tax. There are more than 11,100 companies today. The amount of this tax for one quarter is about 22.7 billion soums.

- Enterprises specializing in the provision of premises for rent are also exempted from the payment of value added tax.

- From July 1, the maximum average annual number of workers in the catering sector has been increased from 25 to 50 people, and they are subject to benefits and preferences provided to small businesses.

- From 1 April to 31 December 2020, 1,665 catering establishments are exempted from paying fees for the right to retail alcohol products. On average, this privilege will leave 1.5 billion soums at the disposal of the business.

- it is allowed to sell alcoholic beverages with delivery.

- Until July 1, 2021, catering establishments can trade through car shops, car dealerships, caravans, tankers and food trucks.

Support of the population and other businesses

- In 2020, by the decision of the State Tax Committee, no fine is imposed for failure to submit tax reports of taxpayers if no more than 5 days have passed from the deadline. According to Article 220 of the Tax Code, failure to submit tax reporting within the time period established by tax legislation entails the imposition of a fine of one percent for each day of delay, unpaid tax amount payable (surcharge) on the basis of this tax reporting, but not more than ten percent from the specified amount.

- Benefits for families with children under 14 years old and mothers for caring for a child under 2 years old are not included in the total income when calculating personal income tax.

From July 1 to December 31, 2020:

- individuals are exempt from paying personal income tax on income from renting real estate;

- for tax purposes, the minimum rental rates for premises and vehicles for individuals are not applied;

- landlords are advised to lower their rent for the year;

- extended the benefit to reduce from 5 to 3% deductions from wholesalers of alcoholic beverages (according to UP-5969).

Until the end of the year, the tax benefits and preferences introduced by UP-5996 of May 18 remain:

- So, until December 31, 2020, small businesses, markets and shopping malls, cinemas, public and transport enterprises, sports and recreation facilities, legal entities engaged in passenger transportation, consumer services and renting premises are exempt from property tax and land tax for rent. As of July 1 of this year, 31,903 taxpayers were provided with benefits for a total of 176.3 billion soums.

- The social tax rate for microfirms and small enterprises has been reduced from 12 to 1%, except for manufacturers of excisable products, state enterprises and legal entities with state shares of 50 percent or more, which will remain until the end of the year. The granted privilege is equal to 220.7 billion soums (as of July 1 of this year).

- For catering, the reduced rate applies regardless of the number of employees.

Microfirms and small businesses operating for at least a year are given a deferral to pay customs duties and excise taxes when importing goods (except for consumer goods) with subsequent payment in equal installments within 120 days.

The collection of tax arrears, penalties and fines from microfirms and small enterprises was suspended as of May 15. As a result, 96 thousand taxpayers were exempted from paying the sum of 952 billion soums to the state budget.

Until December 31, privileges on taxes on profit, value added, income of individuals and from turnover in terms of gratuitous transfer to the funds "Mahalla", "Sakhovat va kumak", "Uzbekiston mehr-shafkat va salomatlik" were extended.